Accompanying invoices for goods are subject to registration in accordance with paragraph 13 of the Rules for Registration of accompanying invoices for Goods and their document flow, approved by Order No. 1424 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26, 2019.
The rules for registration of accompanying invoices for goods and their document flow have been developed in accordance with Article 176 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the Law of the Republic of Kazakhstan "On Ratification of the Agreement on the Mechanism of Traceability of Goods Imported into the Customs Territory of the Eurasian Economic Union", and determine the procedure for issuing accompanying invoices for goods intended to control the movement of goods.
When importing goods to the territory of the Republic of Kazakhstan from the territory of the EAEU member states, it is necessary to issue a CTA for further sale.
It should be noted that administrative liability is provided for the failure to submit the SNT and the inconsistency of the information in the SNT with the actually transported cargo.
In accordance with paragraph 2 of Article 456 of the Tax Code, when importing goods, including goods that are processed raw materials, into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, the taxpayer is obliged to submit to the tax authority at the place of residence an application for the import of goods and payment of indirect taxes, including under leasing agreements (contracts), in hard copy and in electronic form or only in electronic form no later than the 20th day of the month following the tax period, unless otherwise specified in this paragraph.