Issuing electronic invoices based on accompanying invoices for goods in module «Virtual warehouse» relating to medications
State Revenue Department for the East Kazakhstan Region informs taxpayers that the list of goods of the "Virtual Warehouse" module includes 39 CN FEA codes for medications by the Order of the Minister of Finance of the Republic of Kazakhstan of 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 module "Virtual warehouse" of the information system of electronic invoices".
In connection with that, the obligation to issue the EI in the "Virtual Warehouse" module for sale of the above-mentioned medicines came from 1 October 2020.
Since the beginning of 2021, a pilot project on registration of accompanying invoices for goods( AIG), which is issued in electronic form in the "Virtual Warehouse" module of the EI IS, was set up in the Republic of Kazakhstan,
The rules and implementation dates of the pilot project on AIG registration and their document flow were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated 16 November 2020 No.1104 (Rules).
The participants of the Pilot project on AIG registration are persons engaging in the goods sale for which electronic invoices are subject to issuing through a virtual warehouse.
Let us draw your attention to the fact that the Pilot project being carried out on goods for which electronic invoices are subject to issue through a virtual warehouse from 31 December 2020 to 1 January 2022 in the territory the Republic of Kazakhstan. Please note that the pilot project is being implemented on the territory of the Republic of Kazakhstan for goods for which ESFS are subject to discharge through a virtual warehouse, from December 31, 2020 to January 1, 2022. State revenue authorities do not apply penalties during the Pilot period.
Goods for which electronic invoices shall be issued through a virtual warehouse are goods for which electronic invoices are issued through a virtual warehouse in accordance with the order of First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan of 23 April 2019 No. 384.
However, the AIG is not subject to the registration of goods sale in retail to the final consumer.
The rules define retail trade as a business activity associated with the purchase and sale of goods to the final consumer.
Meanwhile, the final consumer understood to mean an individual purchasing product (s) for his (their) use for personal, family, home and other purposes unrelated to entrepreneurial activity and persons engaged in private practice.
In the case of AIG registration of on a voluntary basis by a taxpayer engaged in retail trade for goods sale to the final consumer, an accompanying invoice is issued no later than 15 (fifteen) calendar days from the date of sale, with reflection of the sale for the day.
Thus, taxpayers who have a license for the import of medications and pharmaceutical activities, including engaged in import, production and wholesale sale of medications need to register as participants in the EI IS, followed EI booking on the basis of the issued AIG for medications sale through the "Virtual Warehouse" module of the EI IS.
The user's manual of the EI IS with step-by-step instructions for registering users, creating a Virtual warehouse, registering AIG and issuing EI 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».