E-invoicing in module «Virtual Warehouse» for medicines

The State Revenue Department for the East Kazakhstan Region informs taxpayers that by the Order of the Minister of Finance of the Republic of Kazakhstan dated  14 September 2020 No. 862 " On amendments to the order of the first deputy prime minister of the Republic of Kazakhstan – No. 384 of the Minister of Finance of the Republic of Kazakhstan dated 23 April 2019 "On approval of the list of goods for which electronic invoices are issued through the "Virtual Warehouse" module of the electronic invoice information system "The list of goods of the "Virtual Warehouse" module includes 39 CN FEA codes for medicines.

In this connection, the obligation to issue the ESF in the "Virtual Warehouse" module in realization of medicines came from 1 October 2020.

Since the beginning of  2021, the Republic of Kazakhstan has launched a Pilot project for the registration of accompanying invoices for goods( AIG), which is issued in electronic form in the "Virtual Warehouse" module of the EI IS.

The rules and deadlines for the implementation of the pilot project on the AIG registration  and its document flow were approved by the Order of the Minister of Finance of the Republic of Kazakhstan  No. 1104 (Rules) dated 16 November 2020.

The participants of the Pilot project for the AIG registration are persons engaged in the realization of goods for which electronic invoices are subject to issuance through a virtual warehouse.

Let us draw your attention that the pilot project is being implemented on the territory of the Republic of Kazakhstan for goods for which EI IS are subject to discharge through a virtual warehouse, from 31 December 2020 to 1 November 2021. The state revenue authorities do not apply penalties during the Pilot period.

At the same time, the AIG is not subject to registration when selling goods in retail trade, except the case provided for in paragraph 72 of the Rules.

Thus, taxpayers who having a license for the import of medicines and pharmaceutical activities, including those  who engaged in the import, production and wholesale sale of medicines, must register as participants in the EI IS, followed by the E-invoicing  on the basis of the issued AIG for the realization of medicines through the "Virtual Warehouse" module of the EI IS.

The user manual of the EI IS with step-by-step instructions for registering users, creating a Virtual warehouse, registering AIG and issuing E-invoices  through the "Virtual Warehouse" module are available on the Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (www.kgd.gov.kz) in section «EI IS».

 

 Office of Advocacy