Dear taxpayers! Taking into account the completion of the Pilot project on the registration of accompanying invoices for goods (hereinafter - SNT), we inform you that there is the following obligation to issue SNT in the following categories:
- from February 10, 2023, the export and import of the Eurasian Economic Union for certain types of goods (hereinafter referred to as the EAEU) (grains and certain types of grain crops);
- from April 1, 2023, for alcoholic beverages, petroleum products, goods subject to traceability in accordance with the Agreement on the Traceability Mechanism, as well as for the export and import of goods within the EAEU.
It should be noted that upon the entry into force of the mandatory registration of the SNT, administrative responsibility is provided for the failure to submit the SNT and the inconsistency of the information in the SNT with the cargo actually transported.
In accordance with article 283-1 of the Code of Administrative Offences, failure to submit or late submission of the SNT, mismatch of the name, unreliable reflection of the quantity (volume) of goods in the SNT entails a fine of 5 to 30 monthly calculation indices, depending on the business entity.
You can get detailed information from the UGD at the place of registration.