Date of publication: 05.11.2020 11:58
Date of changing: 05.11.2020 12:01

Pilot project for registration of accompanying invoices for goods

From November 1, 2020, a pilot project is being implemented to issue accompanying invoices for goods (hereinafter - SNT).

The obligation to issue SNT is imposed on all taxpayers (selling, importing and exporting goods), regardless of their organizational form (IP, LLP)

 

SNT Registration

Terms of discharge

1

when moving excisable goods, sales of goods from the WTO exemption list and excisable goods across the territory of the Republic of Kazakhstan (except for retail trade)

 

not later than the beginning of the movement, sale of goods

2

when selling goods for which electronic invoices are issued through a virtual warehouse

3

when importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, except for the import of goods by light vehicles before crossing the State border of the Republic of Kazakhstan

before crossing the State Border of the Republic of Kazakhstan

4

when exporting goods from the WTO exemption list, excisable goods, goods for which electronic invoices are issued through a virtual warehouse from the territory of the Republic of Kazakhstan to the territory of states that are not members of the EAEU

not later than the beginning of the movement, sale of goods

5

when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU member states, with the exception of the export of goods by light vehicles

6

when selling property converted into state ownership

7

when selling gold products

on a monthly basis, no later than the 15th of the month following the month of sale

Administrative responsibility under Art. 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses" occurs after the terms of mandatory implementation of SNT, in accordance with 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 to which the obligation to draw up accompanying invoices for goods, as well as the Rules for the design and their workflow. "