By order No. 379 of the First Deputy Prime Minister of the Republic of Kazakhstan-Minister of Finance of the Republic of Kazakhstan dated April 13, 2020 (registered in the Register of state registration of regulatory legal acts under No. 19784 dated April 14, 2020) changes were made to the order of the First Deputy Prime Minister of the Republic of Kazakhstan-Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 No. 1424 "on approval of the List of goods that are subject to the obligation to issue accompanying invoices for goods, as well As the rules for registration and their document flow".
Thus, the terms of the taxpayer's obligation to issue accompanying invoices for goods have been postponed.
List of goods that are subject to the obligation to issue accompanying invoices for goods
no. p/p
Name of goods
Start date of registration of accompanying invoices for goods
1.
Biofuels, production and turnover of which is regulated by the Law of the Republic of Kazakhstan from November 15, 2010 "on state regulation of production and turnover of biofuels"
January 1, 2020
2.
Ethyl alcohol and (or) alcoholic products, production and turnover of which is regulated by the Law of the Republic of Kazakhstan dated July 16, 1999 "On state regulation of production and turnover of ethyl alcohol and alcoholic products"
July 1, 2020
3.
Certain types of petroleum products, production and turnover of which is regulated by the Law of the Republic of Kazakhstan dated July 20, 2011
"On state regulation of production and turnover of certain types of petroleum products"
July 1, 2020
4.
Tobacco products, production and turnover of which is regulated by the Law of the Republic of Kazakhstan dated June 12, 2003 "on state regulation of production and turnover of tobacco products"
July 1, 2020
5.
Goods, code of the commodity nomenclature of foreign economic activity of the Eurasian economic Union (hereinafter – The FEACN of the cu) and whose name is included in the List of goods in respect of which the Republic of Kazakhstan in accordance with obligations accepted as a condition of joining the world trade organization, are applied rates of import customs duties, lower compared with the rates of duties of the common customs tariff of the Eurasian economic Union, approved in accordance with the international Treaty to which the Republic of Kazakhstan (except those specified in paragraph 9 of this schedule)
January 1, 2021
6.
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian economic Union
July 1, 2020
7.
Goods exported from the territory of the Republic of Kazakhstan to the territory of the member States of the Eurasian economic Union
July 1, 2020
8.
Goods subject to marking in accordance with international treaties and legislation of the Republic of Kazakhstan
January 1, 2021
9.
Goods, code of the commodity nomenclature of foreign economic activity of the Eurasian economic Union (hereinafter – Customs code of the EAEU) and the name of which is included in the List of goods for which the Republic of Kazakhstan, in accordance with the obligations accepted as a condition for joining the world trade organization, applies import customs duty rates that are lower than the duty rates of the Common customs tariff of the Eurasian economic Union, approved in accordance with an international agreement to which the Republic of Kazakhstan is a party, and for which electronic invoices – invoices are issued using the "Virtual warehouse" module of the electronic invoice information system
July 1, 2020