Round tables with taxpayers on the topic "Traceability passport in the ESF" were held in the state revenue departments of the DGD in the Zhambyl region. How does it work?". In order to control the legality of the movement of goods of withdrawal from the Republic of Kazakhstan, a paper copy of the ESF is issued, which is certified by the seal of the territorial state revenue authority (hereinafter referred to as the OGD), and also accompanied by a certified copy of the customs declaration (when moving goods previously imported from third countries at the rates of the EAEU ETT), or a certificate of origin (when moving goods produced by 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).
To date, the module "Traceability Passport" (hereinafter referred to as the Passport) has been developed and is functioning in the electronic invoice information system (hereinafter
referred to as the Passport), which is generated automatically when an export invoice is issued on the basis of the SNT
(for goods from the List). These mechanisms work in the "background" unnoticed by business entities and do not impose additional obligations.
The module distributes documents along 4 corridors: green, blue, yellow, red, depending on the origin of the product and its history.
The system automatically certifies Passports that have fallen into the green, blue and yellow corridors by signing them with the system EDS and assigns the status "Certified by IS ESF" after the export ESF is issued. At the moment, the certification of paper ESFS distributed along these corridors will be carried out by OGD employees in an accelerated (operational) manner.
Passports that have fallen into the red corridor require verification by an OGD employee by analogy with the current procedure, that is, the Passport is certified to users of information systems within one day and does not require any additional administrative control measures.
The use of a Passport in the future will allow you to abandon the paper certification (seal) of the OGD, since information about such documents will be available electronically. The formation of a Passport based on the data of the SNT and ESF will simplify the certification procedure and eliminate paperwork.
Based on the above, in order to simplify the procedure for processing documents for export, it is proposed to issue a SNT and issue an ESF based on them.