The state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that the tax legislation provides for the introduction of SNT.
The rules for registration and compliance with the procedure for registration of SNT are defined by article 176 of the Tax code, as well as by order No. 1424 of the First Deputy Prime Minister of the Republic of Kazakhstan-Minister of Finance of the Republic of Kazakhstan dated December 26, 2019.
SNT is a shipping document that is issued in electronic form in the information system "Electronic invoices" (is ESF) State revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
Starting from November 1, 2020, it is planned to launch A pilot project for registration of SNT for taxpayers who sell goods from the world trade organization exemption list, excisable goods and goods for which electronic invoices are issued using the virtual warehouse module.
Also, the SNT is subject to registration for all goods during export-import operations within the EAEU.
The pilot project is planned to be launched from November 1, 2020 and will be valid until the mandatory implementation of the SNT.
During the pilot project, participants of the pilot project on registration of SNT are released from administrative liability under article 283-1 Of the code of the Republic of Kazakhstan dated July 5, 2014 "On administrative offenses.
Participants of the Pilot project have the right to make suggestions on how to finalize the procedure for registration of SNT by sending them to the email address of technical support esfsd@mgd.kz, marked "suggestions for finalizing the SNT registration procedure".
SNTS are issued through the information system "Electronic invoices" (virtual warehouse).
For subjects – producers and sellers of excisable goods that are participants in the pilot project, during the pilot project period, accompanying invoices for goods (SNT) are issued for operations with excisable goods.
The pilot project is intended for taxpayers to adapt to working with SNTS, set up their accounting systems and interact with suppliers and buyers.