Issuing accompanying notes, electronic invoices when exporting goods

In 2015, the Republic of Kazakhstan joined the World Trade Organization (WTO). Taking into consideration Kazakhstan's membership in the EEU, one of the conditions for entry into the WTO was the commitment to prevent the flow of goods imported at a reduced rate to the territory of other EEU member states

In accordance with the signed Burabai Protocol (October 16, 2015), Kazakhstan has pledged to create a system of accounting for goods included in the list of goods in respect of which can be applied lower import customs duties

For the purposes of control the legality of the movement of seized goods from the Republic of Kazakhstan, a paper copy of the EI is issued, which is verified by the seal of the territorial state revenue authority (hereinafter -  the SRA), and accompanied by a certified copy of the customs declaration as well (when moving goods previously imported from third countries at the rates of CTT EEU), or a certificate of origin (when moving goods produced in the Republic of Kazakhstan), or a copy of the application for the import of goods and payment of indirect taxes (when moving goods previously imported from other member states).

We inform you that the module «Traceability Passport» (hereinafter - the Passport), which is generated automatically when the export EI is issued on the basis of the IAN was developed and operates in the EI IS (for goods from the List). These mechanisms work in the «background» unnoticed by business entities and don't impose additional obligations

The module distributes documents in 4 corridors: green, blue, yellow, red, depending on the origin of the product and its history.

The system automatically certifies passports included   in the green, blue and yellow corridors by signing them with the system EDS and assigns the status «Certified by EI IS» after the export EI is issued. At the moment, the certification of paper EIs distributed across the specified corridors will be carried out by SRA employees in an accelerated procedure.

Passports included in the red corridor require verification by an SRA employee similar to the current procedure, that is, the passport is certified to users of information systems within one day and doesn't require any additional administrative control measures.

The use of a passport in the future will make it possible to refuse from paper certification (seal) of the SRA, since information on such documents will be available electronically. Creating a passport based on the data of the IAN and EI will simplify the certification procedure and eliminate paper red tape.

Based on the above, in order to simplify the procedure for processing documents for export, it is proposed to issue a IAN and issue an EI based upon it.