STATE REVENUE COMMITTEE

OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

Press Release

Amendments have been made to the EEU FEACN codes of vehicles covered by the “Virtual

Warehouse” module

From January 5, 2019 the Order No. 105 of the Minister of National Economy of the Republic of Kazakhstan dated December 19, 2018 “On Amendments to the Order No. 58 of the Minister of National Economy of the Republic of Kazakhstan dated February 9, 2017 “On approving the list of goods to which imported customs duties are applied, rates and their duration”.

According to this Order from the List of goods of the EEU Foreign Economic Activity Commodity Nomenclature 12 codes of vehicles  (8703701091, 8703605998, 8703605991, 8703605921, 8703501091, 8703405998, 8703405991, 8703405921, 8703311090, 8703231989, 8703231981, 8703231940) were excluded and one FEACN code (8704101019) was added.

Considering the above, since January 5, 2019 the “Virtual Warehouse” module covers 224 codes of the EEU FEACN of vehicles (download).

In this context, we note that if the date of transaction on the sale of vehicles from 12 excluded EEU FEACN codes is on December 2018, then electronic invoices are issued in the “E-invoicing” information system in reliance on the “Virtual Warehouse” module.

In order to sell vehicles from 12 excluded EEU FEACN codes, the supplier must perform the following actions in the “Virtual Warehouse” module:

1) for vehicles in an undistributed warehouse 

- in the box “Document date” of the form “Internal movement” to indicate the document date that is the basis for the movement of goods. Provided that, the date of this document should be earlier than the date of exclusion of the 12 EEU FEACN codes, that is, until January 5, 2019;

- to issue an electronic invoice by selecting a vehicle from the warehouse;

2) for vehicles remaining unsold

- in the box “Document date” of the form “Remainders” to indicate the document date that is the basis to enter items in the physical warehouse. Provided that, the date of this document should be earlier than the date of exclusion of the 12 EEU FEACN codes, that is, until January 5, 2019;

- to issue an electronic invoice by selecting a vehicle from the warehouse.

In addition, we inform you that recipients of vehicles from 12 excluded EEU FEACN codes should write off in the “Virtual Warehouse” module using the form “Write-off” indicating the reason “Goods with this FEACN code cannot be maintained in the “Virtual Warehouse” module.

Press Service

of the State Revenue Committee

of the Ministry of Finance of RK

(Zhenis Ave, 11)