In accordance with the Rules of the pilot project for the issuance of accompanying invoices for goods (hereinafter referred to as SNT) (Order of the Ministry of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104), from February 1, 2022, when selling building materials, it is necessary to issue SNT and apply the Virtual Warehouse module. In the event of technical problems when issuing a SNT, it is possible to issue an ESF without a SNT by indicating NON SNT in line 32 “Document confirming the supply of goods, works, services” (clause 30-1 of the Rules of the pilot project for issuing a SNT). We note that the goal of the pilot project is a smooth transition to the introduction of SNT and to provide an opportunity for taxpayers to prepare for the mandatory use of SNT. During the period of the pilot project, administrative liability measures for late registration, confirmation of SNT are not provided.
State Revenue Department for Beimbet Mailin District