ESF AND SNT: WHAT CHANGES FROM SEPTEMBER 1, 2026?
From September 1, 2026, a traceability mechanism for the turnover of certain goods imported into the customs territory of the EAEU comes into effect in Kazakhstan.
🔹 What does this mean for businesses?
Goods included in the list of traceable goods will be tracked through the national system for accounting goods and transactions with them.
When selling such goods, taxpayers must:
📦 issue an SNT in the «Virtual Warehouse» module;
📄 issue an ESF based on the SNT.
🔹 Which goods are subject to traceability?
The list includes 34 EAEU HS codes, including:
▫️ household refrigerators and freezers;
▫️ washing machines;
▫️ certain types of television equipment.
📌 Important: before selling a product, you must check whether it is included in the list of goods subject to traceability.
The traceability mechanism is provided for by Article 180 of the Tax Code of the Republic of Kazakhstan.