Changes to the electronic invoice statement

The Department of State Revenue for Kostanay informs that Article 412 of the Tax Code has been amended, namely, paragraph 7) taxpayers who are not payers of value added tax, in the case of the sale of goods that were received in the "Virtual Warehouse" module of the electronic invoice information system to such taxpayers;

8) resident legal entities (with the exception of state institutions and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, not registered as a payer of value added tax in the Republic of Kazakhstan, under a civil transaction, the value of which exceeds 1000 times the monthly calculation index, established by the law on the republican budget and effective on the date of such a transaction.

This sub-paragraph applies to the implementation of civil transactions between business entities, except in cases where the buyer is a person applying a special tax regime based on a patent, a simplified declaration, or for peasant or farm enterprises;

9) taxpayers-for international cargo transportation services.

The provisions of this paragraph do not apply to the sale of personal property by an individual, including an individual who is an individual entrepreneur or a person engaged in private practice.

These points will come into effect from April 1, 2021.

Department of State Revenue in Kostanay