Changes in the issuance of electronic invoices
The state revenue department for West Kazakhstan region announces changes to paragraph 412 of the tax code:
In particular, paragraph 7 refers to taxpayers who are not value added tax payers if goods received in the" virtual warehouse " module of the electronic invoice information system are sold to such taxpayers;
8) non-residents-legal entities (with the exception of state institutions and state organizations of Secondary Education), non-residents, individual entrepreneurs, persons engaged in private practice, operating in the Republic of Kazakhstan through branches, representative offices, for a civil legal transaction whose value exceeds 1000 times the monthly calculation index established by the law on the Republican budget and valid as of the date of such transaction.
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This subparagraph applies when making civil transactions between business entities, except for cases when the buyer is a person applying a special tax regime for a peasant or farm Farm on the basis of a patent, simplified declaration or;
9) for services of international cargo transportation – taxpayers.";
add part two to read as follows:
"The provisions of this paragraph do not apply to the sale of personal property by an individual, including an individual entrepreneur or a person engaged in private practice."
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These sub-items will enter into force on April 01, 2021.
In particular, paragraph 7 refers to taxpayers who are not value added tax payers if goods received in the" virtual warehouse " module of the electronic invoice information system are sold to such taxpayers;
8) non-residents-legal entities (with the exception of state institutions and state organizations of Secondary Education), non-residents, individual entrepreneurs, persons engaged in private practice, operating in the Republic of Kazakhstan through branches, representative offices, for a civil legal transaction whose value exceeds 1000 times the monthly calculation index established by the law on the Republican budget and valid as of the date of such transaction.
⠀
This subparagraph applies when making civil transactions between business entities, except for cases when the buyer is a person applying a special tax regime for a peasant or farm Farm on the basis of a patent, simplified declaration or;
9) for services of international cargo transportation – taxpayers.";
add part two to read as follows:
"The provisions of this paragraph do not apply to the sale of personal property by an individual, including an individual entrepreneur or a person engaged in private practice."
⠀
These sub-items will enter into force on April 01, 2021.