The State Revenue Committee informs that in the framework of joint work with NCE "Atameken", amendments have been made to the Rules for the registration of accompanying invoices for Goods (Order No. 1424 dated December 26, 2019) by Order No. 278 dated March 15, 2023 "On Amendments to some orders of the Ministry of Finance of the Republic of Kazakhstan", which provides for simplifications on registration SNT and the application of the "Virtual Warehouse" module.

This order provides for obligations to formalize the SNT from April 1, 2023:

- using a 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 HS Codes – refrigerators, freezers);

- for the import/export of goods within the EAEU without the use of a Virtual warehouse (for all goods).

Thus, when selling goods inside Kazakhstan, the SNT must be issued only for 3 categories of goods. The use of the SNT and the Virtual Warehouse for the rest of the goods is carried out on a voluntary basis.

The changes made will reduce the coverage of the obligations of the SNT when selling goods within the Republic of Kazakhstan by 16 times (from 80 thousand NP up to 5 thousand NP).

Accompanying amendments have also been made to the Rules for Issuing

Invoices in Electronic Form in the Electronic Invoices Information System (Order No. 370) and the List of Goods for which electronic invoices are issued through the "Virtual Warehouse" module of the ESF IS (Order No. 384).