On changing the mechanism of registration of the SNT and maintenance of the Armed Forces, changing the mechanism of cancellation of the ESF in case of rejection of the SNT

Dear taxpayers!

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs you that on 28.03.2023, from 18:00 to 20:00 Astana time, work will be carried out on updating the system in the Electronic Invoices information system.

The update of the system will be carried out in order to change the functionality for the design of the SNT and the mechanism of automatic cancellation of the ESF in case of rejection of the SNT.

Changing the mechanism of registration of the SNT and maintenance of the Virtual warehouse (hereinafter referred to as the VS):

1. In the GWS directory, the HS codes for which there will be no obligations for registration of the SNT with the goods of the VS from 01.04.2023, the sign "Maintenance of the VS" was excluded.
2. ESF for export to the EAEU countries, whose turnover date is greater than or equal to 01.04.2023, must be issued on the basis of the SNT. At the same time, if the goods are not subject to maintenance in a virtual warehouse without fail, the SNT can be issued without the goods by specifying the value "1" in the "Product Identifier" field.

Return of goods within the Republic of Kazakhstan and return of exports from third countries

3. When returning goods within the Republic of Kazakhstan and from third countries, an extract of an additional ESF for the return of goods without a return certificate will be available, provided:

 if all goods subject to return do not have the "Maintenance of the Armed Forces" sign in the GWS on the date of the issuance of an additional ESF.

4. When returning the goods within the Republic of Kazakhstan and from third countries, an extract of an additional ESF for the return of the goods without a SNT for a refund will be unavailable, provided:

 if at least one item to be returned has the "Maintenance of the SUN" sign in the GWS on the date of the additional ESF discharge.

5. When returning goods within the Republic of Kazakhstan and from third countries, if necessary, it will be available to issue a SNT for the return of goods without moving the goods to the aircraft, for commodity items that do not have the "Maintenance of the aircraft" sign in the GWS on the date of registration of the SNT for return:

 in the SNT form for goods without the "Maintenance of the SUN" attribute, it will be available to specify the value "1" in the "Product Identifier" field;

 if the value "1" is specified, the return of the goods will be issued without its movement on the aircraft. The movement of goods will be carried out for commodity items with the sign "Maintenance of the sun" and the indication in the form of the SNT of the identifier of the goods on the sun.

Return of exports from the EAEU countries

6. When returning goods from the EAEU countries, an extract of an additional ESF for the return of goods without a SNT for a refund will be unavailable.
7. When returning goods from the EAEU countries, it will be available to issue a SNT for the return of goods without moving the goods to the aircraft, for commodity items that do not have the "Maintenance of the aircraft" sign in the GWS on the date of registration of the SNT for return:

 in the SNT form for goods without the "Maintenance of the SUN" attribute, it will be available to specify the value "1" in the "Product Identifier" field;

 if the value "1" is specified, the return of the goods will be issued without its movement on the aircraft. The movement of goods will be carried out for commodity items with the sign "Maintenance of the sun" and the indication in the form of the SNT of the identifier of the goods on the sun.

8. From 04/15/2023, the statement of the main ESF with the "NON SNT" sign will be unavailable. At the same time, it will be possible to write out the corrected and additional ESF sign "NON SNT", provided that this sign was used mainly by ESF.
9. From 01.04.2023, the rejection of the SNT issued in pilot mode with the date of registration until 31.03.2023 inclusive by the recipient of the goods will be unavailable in order to avoid cancellation of the ESF.

 

Changing the mechanism of cancellation of the ESF in case of rejection of the SNT by the recipient of the goods:

1. If the SNT is rejected by the recipient of the goods, if there is a main, corrected, additional ESF created on the basis of the SNT, the mechanism of automatic cancellation of the ESF will be launched in the ESF IC after 3 (three) working days from the date of rejection, provided that:

 The supplier did not issue a corrected SNT based on the primary SNT with the status "Rejected" within 3 (three) working days after the date of rejection of the SNT;

 The supplier did not issue a corrected ESF on the basis of a corrected SNT (issued for a rejected SNT) within 3 (three) working days after the date of rejection of the SNT.

2. The ESF IC will not trigger the mechanism of automatic cancellation of the ESF in the case of registration by the supplier of the corrected SNT on the basis of the primary SNT in the status "Rejected" and the statement of the corrected ESF on the basis of the corrected SNT before the expiration of 3 (three) working days after the date of rejection of the SNT by the recipient of the goods.
3. If the corrected ESF issued before the expiration of 3 (three) working days is withdrawn by the supplier and not issued again within the required time, the ESF IC will trigger the mechanism of automatic cancellation of the ESF after 3 (three) working days from the date of rejection of the SNT.
4. If the corrected ESF issued before the expiration of 3 (three) working days is rejected by the recipient of the goods and is not issued again within the required time, the ESF IC will start the mechanism of automatic cancellation of the ESF after 3 (three) working days from the date of rejection of the SNT.

 

Changing the FLC of the SNT form when importing and moving petroleum products by the end user:

1. When issuing a SNT with the mark 7.1 "Import of goods into the territory of the Republic of Kazakhstan (Import)", the mark 10.5 "Petroleum products" and the value "To the End user" in field 63 "Transaction code", the value "Importer" in field 64 "Supplier type", the following fields of section G6 will be optional:

 65 "OGD code of the dispatch/shipment address";

 66 "OGD code of the delivery/delivery address";

 6.3 "PIN code".

2. When issuing a SNT with the mark 9.1 "Movement within one person on the territory of the Republic of Kazakhstan" with the mark 10.5 "Petroleum products" and the value "Final consumption of purchased goods by the end consumer" in field 64 "Supplier type", the following fields of section G6 will not be mandatory:

 65 "OGD code of the dispatch/shipment address";

 66 "OGD code of the delivery/delivery address";

 G 6.3 "PIN code".

 

Changing the FLC of the ESF form in terms of categories of the recipient of the goods:

1. When issuing the ESF, it will be available in section C "Details of the recipient", in field 20 "Category of the recipient" indicate category I "Retail sale" together with the indication of one of the following categories: A "Commitee", B "Commission agent", D "Participant in the joint activity agreement", E "State institution"
2. When specifying category I "Retail sale" together with one of the above categories, except for category F "Non-resident", field 16 "IIN/BIN" of the recipient of the goods will be mandatory.
3. If the recipient categories I "Retail sale" and F "Non-resident" are specified together, it will not be possible to specify the supplier category G "Exporter" when issuing the ESF.