In some cases, an ECF statement is not required. This also applies to those sellers who sold goods to individuals for personal use. Still under what conditions it is possible not to prescribe ESF.
According to the Rules of the pilot project (link to the Rules: http://adilet.zan.kz/rus/docs/V2100023152 ) from January 1 to December 31, 2021, taxpayers selling goods from the List of exemptions, imported goods and goods received in the "Virtual Warehouse" module, when purchasing them, have the right not to issue an ESF, including one ESF per day when selling goods:
1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);
2) to individuals and legal entities by taxpayers who are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, and who are not VAT payers.
According to the amendments to the Tax Code, since 2022, these taxpayers do not issue an ESF when selling:
1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);
2) individuals or legal entities that are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.
"Thus, in 2021, in order to determine the obligations for the discharge of ESF when selling goods from the List of exemptions, imported goods and goods received in the Virtual Warehouse module, when purchasing them, it is necessary to be guided by the provisions of the Rules of the pilot project, and in 2022 by the provisions of paragraphs 1 and 13 of Article 412 of the Tax Code," the SRC noted.
"We also inform you that in accordance with the current Rules of the SNT, as well as the Pilot project for the registration of the SNT, there are no obligations to issue the SNT to individuals."
Department of State Revenue for the city of Kostanay