Since last year, accountants across Kazakhstan have been dreading the planned requirement to issue accompanying electronic invoices for all import and export goods, which would have required accountants to manage a so-called virtual warehouse where all import and export goods are reflected. The requirement was planned to come into force from April 1st 2023, but is now amended. In short, the requirements will remain more or less as they are currently and accountants across the country can breathe a sigh of relief. More detail follows.
The Rules for issuing accompanying e-invoices for goods were amended by order of the Ministry of Finance of the Republic of Kazakhstan dated March 15, 2023 No. 278, which provides for simplifications in issuing accompanying e-invoices and using the Virtual Warehouse module.
This order provides for obligations to issue SNT from April 1, 2023:
- using the Virtual Warehouse for petroleum products, alcoholic beverages and goods subject to traceability in accordance with the Agreement on the mechanism of traceability of goods (11 TN VED codes – refrigerators, freezers);
- for import/export of goods within the EAEU without using the Virtual Warehouse (for all goods).
Thus, when selling goods within Kazakhstan, accompanying e-invoices must be issued only for 3 categories of goods. The use of accompanying invoices and the Virtual Warehouse for other goods is carried out on a voluntary basis.
