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THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 22, 2019 No. 370

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

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 04.06.2021 No. 531)

According to Item 3 of article 412 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan "About the electronic document and the digital signature" PRIKAZYVAYU:

1. Approve:

1) Rules of the statement of the invoice electronically in information system of electronic invoices (further - Rules) according to appendix 1 to this order;

2) form of the invoice electronically in information system of electronic invoices according to appendix 2 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan 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.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since January 1, 2019.

Appendix 1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370

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 3 of article 412 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan "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 Section 10 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 providing in the automatic mode of functioning of the mechanism of traceability of goods according to the international treaty ratified by the Republic of Kazakhstan (further - the Module);

3) goods, code of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - 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, 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;

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 Section 10 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) and viewing of ESF in IS ESF is made by the taxpayers registered as the participant of IS ESF.

6. Control of movement of goods in the Module is exercised in the automatic mode by means of its filling by the goods declared (declared) by the taxpayer and their write-offs.

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.

9. Registration according to each status is made based on the signed free standing agreement about use of information system of electronic invoices, according to appendix to these rules.

10. The agreement is certified by the EDS of the taxpayer.

The registration certificate electronically of National certification center of the Republic of Kazakhstan is applied to authorization of participants of IS ESF and assurance of electronic documents of the IS ESF system (further - NUTs RK).

Signing for the legal entity (structural division of the legal entity) of the Agreement is made with use of two EDSs issued to the head of the legal entity (structural division of the legal entity). At the same time the head has EDS issued as to physical person, and the EDS issued as to the legal entity (structural division of the legal entity) which contains individual identification number (further - IIN) of the head of this legal entity (structural division of the legal entity).

11. According to provisions of the civil legislation of the Republic of Kazakhstan the head of the legal entity (structural division of the legal entity) based on the power of attorney constituted electronically determines authorized physical person, including the employee of structural division of such legal entity, for work in IS ESF, and also the confided (operator).

At the same time the head of the legal entity (structural division of the legal entity) allocates authorized physical person or the confided (operator) with the rights allowing to perform transactions in the course of document flow in IS ESF on behalf of such legal entity (structural division of the legal entity), with indication of effective period of such rights.

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