Accompanying waybills for goods (SNT) is a document drawn up in electronic form in the cases, in the manner, in the form and within the time limits established by Art. 176 of the Tax Code of the Republic of Kazakhstan.
Terms of official introduction of accompanying invoices for goods:
• Excisable goods (ethyl alcohol, alcoholic beverages, tobacco products, certain types of oil products) - from March 1, 2021
• Goods imported and exported to the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union - from March 1, 2021
• Goods for which electronic invoices are issued through the module "Virtual warehouse" IS ESF (cars, TVs, refrigerators, vacuum cleaners, cameras, raw sugar, electric heating resistors, medicines, gold-containing products) - from May 1 2021 year
• Goods, the name of which is included in the List of goods, in respect of which the Republic of Kazakhstan, in accordance with the obligations accepted as a condition for accession to the WTO, applies the rates of import customs duties, which are lower than those of the Eurasian Economic Union (List of exemptions) - from July 1, 2021
• Goods subject to labeling - from July 1, 2021
Pilot project on SNT
- Starts on November 1, 2020
- Will be valid until the date of mandatory implementation of SNT.
- During the period of the pilot project, the participants of the pilot project are exempt from administrative liability provided for in Article 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses"
- Participants - all entities engaged in the production and circulation of the above goods.
- Pilot project - the Virtual warehouse module will work in the ESF IS.
For entities engaged in the production and circulation of excisable goods - during the period of the Pilot project, it is not required to issue SNA, SNN, SNT through the Taxpayer's Office, only SNT is enough.
For retail sellers who sell goods to individuals, for their personal consumption, it is not required to issue SNT for sale. The debiting will take place automatically through online cash register receipts.
For retail sellers of excisable goods (alcoholic beverages, tobacco products, certain types of petroleum products - gasoline, diesel fuel), the obligation to confirm SNT from suppliers within 20 working days remained.
Office of state
revenues in Beimbet Mailin district