Advantages of the Implementation of the Accompanying Invoices for the Goods

Advantages of the Implementation of the Accompanying Invoices for the Goods

On the pages of various social networks, representatives of small businesses discuss issues related to the introduction of accompanying invoices for goods (hereinafter  AIF). In particular, questions about the complexity of SNT registration for entrepreneurs operating in the retail sector.

The requirement for registration of the SNT is established by article 176 of the Tax code, the norm was adopted in 2017 with a period of introduction from 01.01.2020.

The list of goods subject to duty on registration of the AIF, the rules of registration and form of SNT approved by the Order of the First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan from December 26, 2019 No. 1424 "On approval of List of goods subject to duty on registration of accompanying documents on the goods, and also Rules of registration and document management".

The AIF rules have been repeatedly discussed with taxpayers and there are relevant consolidated solutions to improve the functionality and timing of the implementation of the AIF.

Currently, work is underway to make changes and additions To the rules for registration of AIF, according to which provisions are provided for the procedure for registration of AIF for small businesses.

In particular, it is stipulated that in the case of retail sales, confirmation and registration of the SNT is not required (with the exception of excisable goods), since further debiting of goods will be carried out automatically by means of online receipts.

Thus, small businesses operating in retail trade do not have any obligations to formalize the SNT, and therefore there is no need to hire additional staff and purchase expensive equipment.

In addition, taxpayers stated that they need an additional period for technical preparation and adaptation of their accounting systems, as well as reconfiguration of relationships with their contractors, carriers, suppliers from the EEU, as well as within Kazakhstan, logistics companies.

In this regard, it was decided to gradually move to the registration of the AIF, determining that at the first stage the AIF is implemented for the most prepared taxpayers (those who currently work with accompanying invoices for excisable products or work through the Virtual warehouse module).

From October 1, 2020, the obligation to issue AIF applies to excisable products, goods for which the ECF statement is made through the module "Virtual warehouse" (335 commodity items) and import/export of the EAEU;

From January 1, 2021, the obligation to issue the SNT applies to the remaining goods in the list of goods of withdrawal (3865 commodity items) and labeled goods.

Regarding the functionality of the AIF, we note the following positive aspects for taxpayers.

The AIF form will allow you to combine the current accompanying invoices issued for excisable goods, the consignment note and the invoice for the release of inventory to the side.

The above documents are issued in different information systems, which requires taxpayers to re-enter information that is duplicated in the documents.

Combining them into a single AIF document will allow you to make an extract in a single information system, eliminating repeated input of information and errors in manual input.

It is provided that data from the corresponding sections of the AIF will automatically fill in the corresponding sections of the ESF, which will make it easier to fill in the ESF.

The implementation of the AIF will increase the speed of business processes, as it allows all parties to the transaction to immediately sell the product further along the AIF, without waiting for the ECF statement (the ECF can be issued within 15 days from the date of shipment).

When importing goods from the EEU countries, the application of the AIF will allow taxpayers to sell goods further along the AIF, without waiting for the receipt of the TNF 328.00.

Thanks to the integration of ESF is with ERP systems via the API interface, taxpayers can issue AIF in their accounting system without logging into other information systems. Since the API service is a universal open integration mechanism.

The use of an electronic accompanying invoice will reduce taxpayers ' costs for document management.

In turn, the state revenue Committee of the Ministry of Finance is ready to consider proposals for further improving the implementation of the AIF. taxpayers can send their proposals to the esfsd HYPERLINK email address "mailto:esfsd@mgd.kz"HYPERLINK "mailto:esfsd@mgd.kz" HYPERLINK "mailto:esfsd@mgd.kz"@ HYPERLINK "mailto:esfsd@mgd.kz"HYPERLINK "mailto:esfsd@mgd.kz" HYPERLINK "mailto:esfsd@mgd.kz"mgd HYPERLINK "mailto:esfsd@mgd.kz"HYPERLINK "mailto:esfsd@mgd.kz" HYPERLINK "mailto:esfsd@mgd.kz". HYPERLINK "mailto:esfsd@mgd.kz"HYPERLINK "mailto:esfsd@mgd.kz" HYPERLINK "mailto:esfsd@mgd.kz"kz marked " SNT offers".

 

Sincerely yours,

Press service

Of the state revenue Committee

Ministry of Finance of the Republic of Kazakhstan

Contact information: 8 (7172) 71 85 56,

71 71 16, 70 99 40