ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2018 No. 270

About approval of Rules of the statement of the invoice electronically in information system of electronic invoices

According to Item 2 of article 412 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature" PRIKAZYVAYU:

1. Approve the enclosed Rules of the statement of the invoice electronically in information system of electronic invoices (further - Rules).

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of May 12, 2017 No. 301 "About approval of Rules of document flow of the invoices which are written out electronically" (it is registered in the Register of state registration of regulatory legal acts for No. 15156, it is published on June 12, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication, except for Item 6 of Rules which becomes effective since April 1, 2018, and is effective till January 1, 2019.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2018 No. 270

Rules of the statement of the invoice electronically in information system of electronic invoices

Chapter 1. General provisions

1. These rules of the statement of the invoice electronically in information system of electronic invoices are developed according to Item 2 of article 412 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature" and determine procedure for the statement of the invoice electronically in information system of electronic invoices (further - IS ESF).

2. Electronic the invoice, written out according to the requirements established by Chapters 46 and 47 of the Tax code and these rules, and registered in IS ESF, is the basis for reference on account of the value added tax (further - the VAT). If the invoice it is written out both on paper, and electronically, the basis for reference on account of the VAT by the receiver of goods, works, services the invoice, written out electronically is.

3. In these rules the following concepts are used:

1) the lowered duty rate - rate of import customs duty, lower in comparison with effective rate of import customs duty of the Common customs tariff of the Eurasian Economic Union (further - the CCT EEU), established at the maximum level of rate provided by obligations of the Republic of Kazakhstan in the World Trade Organization;

2) virtual warehouse - the IS ESF module intended for control of movement of goods in the automatic mode (further - the Module);

3) goods, code of the CN FEA EEU and which name are included in the List - the goods imported on the territory of the Republic of Kazakhstan from the territories of state members of EEU and also the goods made in the territory of the Republic of Kazakhstan, code of the CN FEA EEU and which name are included in the List;

4) the confided (operator) - the legal entity who is participating in the relations regulated by the tax legislation of the Republic of Kazakhstan according to invoices, acting on the basis of the agreements of the order or the agreement (contract) on the Section of products;

5) the list - the inventory, the states imported on the territory of the Republic of Kazakhstan from the territory which are not members of EEU to whom the lowered rates of duties, and also the sizes of such rates can be applied;

6) the goods included in the List - the goods imported on the territory of the Republic of Kazakhstan from the territories of the states which are not members of EEU to whom the lowered rates of duties, and also the sizes of such rates can be applied;

7) the authorized physical person - the worker of the legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice given based on the power of attorney the rights to perform on behalf of such legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice, transactions in the course of document flow in IS ESF;

8) normative reference information of authorized body - the information transferred from the database of bodies of state revenues and which is not tax secret according to the Tax code;

9) electronic the invoice (further - ESF) - the document which is written out by means of IS ESF and conforming to requirements of regulations of the tax legislation and these rules;

10) the participant of IS ESF - person which signed the Usage agreement of information system of electronic invoices (further - the Agreement) and registered in IS ESF;

11) accounting system of the participant of IS ESF - the business and tax accounting system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and (or) objects connected with the taxation which is conducted for the purpose of execution of the tax liability;

12) the operator of IS ESF - state body, being the IS ESF administrator;

13) registration of ESF in IS ESF - processing of the invoice in IS ESF including check on compliance of the invoice to requirements of these rules regarding validity of the registration certificate and assignment of unique registration number;

14) processing of ESF - check of ESF on compliance to the requirements established by articles 400 and 412 of the Tax Code and these rules with the subsequent withdrawal of ESF which is not conforming to such requirements;

15) registration number ESF - the unique number ESF assigned in case of its registration and created by IS ESF automatically on the basis of identification number of the supplier, registration date of ESF and unique inconsistent number;

16) the electronic document - the document in which information is provided in electronic and digital form and is certified by means of the digital signature (further - the EDS).

Other concepts used within these rules are applied according to the Tax code and other legal acts of the Republic of Kazakhstan.

4. The taxpayer performs the statement ESF according to the procedure, established by Chapters 46 and 47 of the Tax code and these rules, and also regulatory legal acts of the Republic of Kazakhstan adopted in implementation of the international treaties ratified by the Republic of Kazakhstan.

5. Within document flow the statement (sending) of ESF to IS ESF is made by the taxpayers registered as the participant of IS ESF.

6. Is not valid from January 1, 2019.

7. In case of registration in IS ESF the participant of IS ESF is given the following statuses:

1) physical person;

2) the individual entrepreneur or person who is engaged in private practice;

3) legal entity (structural division of the legal entity).

Registration of the legal entity (structural division of the legal entity) as the participant of IS ESF is made only by the head of the legal entity (structural division of the legal entity) who is appointed according to the decision of the founder (founders) of the legal entity or based on the made decision of the legal entity on appointment of the head in structural division of the legal entity.

If the physical person is the head of the legal entity (structural division of the legal entity), this information is confirmed by data from registration base of bodies of state revenues.

8. The participant of IS ESF registered under the status "physical person" does not write out ESF, except for case when such physical person is the worker of the participant of IS ESF - the legal entity (structural division of the legal entity), the individual entrepreneur or person who is engaged in private practice.

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