Electronic trade in goods
The Department of State Revenue for the district of Beimbet Maylin informs that E–Commerce in Goods is an entrepreneurial activity for the sale of goods to individuals carried out through information technology through an online store and (or) an Internet platform, while observing the following conditions:
- execution of transactions for the sale of goods is carried out in electronic form;
-payment for goods is made by cashless payment;
-the presence of its own service for the delivery of goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities.
Pilot project for entrepreneurs – individual entrepreneurs engaged in electronic trading on electronic trading platforms
Since July 1, 2023, the State Revenue Committee has launched a Pilot project on a different procedure for the administration of sole proprietors applying the SNR on the basis of a Simplified Declaration or Retail Tax (hereinafter referred to as the Entrepreneur).
Every Entrepreneur will be able to participate in the Pilot on a voluntary basis by submitting an application on the electronic trading platform participating in the pilot project.
Participation in the pilot project involves monthly sending by electronic trading platforms of information on the cost of sales, taking into account adjustments, calculating the amounts of tax payable to the budget by the SRC of the Ministry of Finance of the Republic of Kazakhstan, sending push notifications to sellers participating in the pilot project.
The participants of the pilot project are:
Committee – State Revenue Committee of the Republic of Kazakhstan,
the operator is an individual entrepreneur or a legal entity that enters into an agreement with sellers on granting them the right to carry out electronic trade in goods through an electronic trading platform,
the seller is an individual entrepreneur of the Republic of Kazakhstan (IE) who carries out electronic trade in goods through an electronic trading platform, applying a special tax regime based on a simplified declaration or a special retail tax regime participating in pilot project and having a bank account with a partner bank,
partner bank is a second-tier bank of the Republic of Kazakhstan that has submitted an application for participation in the pilot project
What will it give the entrepreneur:
- saving time on revenue accounting and filling out tax reports;
- minimizing the risks of tax audits;
- uniform load with monthly payment – elimination of the risk of non-payment of tax;
- convenient payment of tax in the application of the service bank
Department of State Bodies for the district of Beimbet Mailin