In accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated 01.11.2021 No. 1127 "On Amendments and Additions to some orders of the Ministry of Finance of the Republic of Kazakhstan", amendments were made, including the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated April 23, 2019 No. 384 "On approval of the list of goods for which electronic invoices are issued through the "Virtual Warehouse" module of the electronic invoice information system". In order to counteract the shadow economy, the list of goods for which electronic invoices are issued through the Virtual Warehouse module has been expanded to construction materials since November 1, 2022.
Amendments were also made to the Order of the Minister of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104 "On approval of the Rules and deadlines for the implementation of the pilot project on the registration of accompanying invoices for goods and their document flow".
Thus, for construction materials, the HS codes of which are included in the List for which the statement of the ESF is made through the AF module, the Pilot for the design of the SNT will be launched from February 1, 2022.
In accordance with the Rules of the pilot project on the registration of accompanying invoices for goods (hereinafter-SNT) (Order of the Ministry of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104). Thus, from February 1, 2022, when selling construction materials, it is necessary to issue a SNT and use the Virtual Warehouse module. In case of technical problems during the registration of the SNT, it is possible to issue an ESF without a SNT by specifying NON SNT in line 32 "A document confirming the delivery of goods, works and services" (paragraph 30-1 of the Rules of the pilot project for the registration of the SNT).
We note that the purpose of the pilot project is a soft transition to the implementation of the SNT and enabling taxpayers to prepare for the mandatory application of the SNT.
During the pilot project, measures of administrative responsibility for late registration, confirmation of the SNT are not provided.