of June 20, 2025 No. 312
About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan
I ORDER:
1. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of April 23, 2019 No. 384 "About approval of the inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices" (it is registered in the Register of state registration of regulatory legal acts at No. 18603) to make the following change:
The inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices, approved by the specified order to be reworded as follows according to appendix to this order.
2. Bring in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of December 26, 2019 No. 1424 "About approval of the Inventory on which the obligation on execution of accompanying waybills extends to goods and also Rules of execution of accompanying waybills on goods and their document flow" (it is registered in the Register of state registration of regulatory legal acts at No. 19784) the following changes and amendment:
in the Inventory on which the obligation on execution of accompanying waybills extends to goods, approved by the specified order:
add in the line, sequence number 3-3 of the following content:
"
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3-3 |
Drugs, psychotropic substances, their analogs and precursors turnover of which is regulated by the Law of the Republic of Kazakhstan "About drugs, psychotropic substances, their analogs and precursors and measures of counteraction to their illicit trafficking and abuse of them" |
September 1, 2025 |
";
in Rules of execution of the accompanying waybills on goods and their document flow approved by the specified order:
in Item 13:
1) to state the subitem in the following edition:
"1) during the moving, realization and (or) shipment in the territory of the Republic of Kazakhstan of the goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2 and 3-3 Inventories;";
4) to state the subitem in the following edition:
"4) when exporting from the territory of the Republic of Kazakhstan on the territory of the states which are not members of EEU, the goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory;";
6) to state the subitem in the following edition:
"6) in case of realization in the territory of the Republic of Kazakhstan of the property turned into state-owned property (the goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory);";
8) to state the subitem in the following edition:
"8) when moving goods within one person and (or) between structural divisions of one person, except for movements on the territory of the Republic of Kazakhstan of the goods specified in lines, sequence numbers 3-2, 3-3 and 4 of the Inventory.";
in Item 14:
2) to state the subitem in the following edition:
"2) in case of retail sale by gas stations of the goods specified in lines, sequence numbers 3, 3-1, 3-2 and 3-3 Inventories;";
6) to state the subitem in the following edition:
"6) in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of state members of EEU on which the country of destination is the territory of the state which is not the member of EEU, except for the goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory;";
2) and 3) of Item 15 to state subitems in the following edition:
"2) in case of commodity importation on the territory of the Republic of Kazakhstan:
from the territory of the states which are not members of EEU – no later than the beginning of movement, sales of goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory on which customs clearance is made;
from the territory of state members of EEU – before crossing of Frontier of the Republic of Kazakhstan;
3) when exporting from the territory of the Republic of Kazakhstan on the territory of the states which are not members of EEU, goods, specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory – no later than the beginning of movement, realization and (or) shipment of goods;";
state Item 22 in the following edition:
"22. In case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of EEU the receiver of the goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the List draws up primary SNT by means of which goods arrive in virtual warehouse.
Data of primary SNT on the goods reflected in this Item are subject to comparison to by the bodies this forms 328.00 for the purpose of automatic specifying of source of origin in case of the statement ESF within 10 (ten) working days after confirmation of state revenues of the fact of payment of indirect taxes, except for the goods used for own needs.";
state Item 23-1 in the following edition:
"23-1. The receiver on the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of EEU, except for the goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory, credited on virtual warehouse on SNT is given opportunity to make write-off of the specified goods from virtual warehouse.";
the paragraph one of Item 24 to state in the following edition:
"24. The goods specified in lines, sequence numbers 1, of 2, of 3, 3-1, 3-2, 3-3 and 4 of the Inventory are written off from virtual warehouse without registration of SNT on realization:".
3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;
3) 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) and 2) of this Item.
4. This order becomes effective since September 1, 2025 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
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It is approved Ministry of Trade and integration of the Republic of Kazakhstan |
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It is approved Ministry of Internal Affairs of the Republic of Kazakhstan |
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to the Order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2025 No. 312
Approved by the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of April 23, 2019 No. 384
The inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices
|
№ of payment order |
Description of goods |
Code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union |
|
1 |
2 |
3 |
|
1 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir 2 liters or less: - - - cognac (Cognac) |
2208201200 |
|
2 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir 2 liters or less: - - - Armagnac (Armagnac) |
2208201400 |
|
3 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir 2 liters or less: - - - grappa |
2208202600 |
|
4 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir 2 liters or less: - - - sherry brandy (Brandy de Jerez) |
2208202700 |
|
5 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir 2 liters or less: - - - others |
2208202900 |
|
6 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters: - - - distillates raw |
2208204000 |
|
7 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters: - - - others: - - - - cognac (Cognac) |
2208206200 |
|
8 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters: - - - others: - - - - Armagnac (Armagnac) |
2208206400 |
|
9 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters: - - - others: - - - - grappa |
2208208600 |
|
10 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters: - - - others: - - - - sherry brandy (Brandy de Jerez) |
2208208700 |
|
11 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters: - - - others: - - - - others |
2208208900 |
|
12 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - whisky "Bourbon", in vessels in reservoir: - - - 2 liters or less |
2208301100 |
|
13 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - whisky "Bourbon", in vessels in reservoir: - - - more than 2 liters |
2208301900 |
|
14 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - whisky one-malt: - - - - in vessels in reservoir 2 liters or less |
2208303001 |
|
15 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - whisky one-malt: - - - - in vessels in reservoir more than 2 liters |
2208303009 |
|
16 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - the whisky malt blended in vessels in reservoir: - - - - 2 liters or less |
2208304100 |
|
17 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - the whisky malt blended in vessels in reservoir: - - - - more than 2 liters |
2208304900 |
|
18 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - whisky one-grain and blended grain, in vessels in reservoir: - - - - 2 liters or less |
2208306100 |
|
19 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - whisky one-grain and blended grain, in vessels in reservoir: - - - - more than 2 liters |
2208306900 |
|
20 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - the whisky blended other in vessels in reservoir: - - - - 2 liters or less |
2208307100 |
|
21 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - scotch whisky: - - - the whisky blended other in vessels in reservoir: - - - - more than 2 liters |
2208307900 |
|
22 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - other, in vessels in reservoir: - - - 2 liters or less |
2208308200 |
|
23 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - other, in vessels in reservoir: - - - more than 2 liters |
2208308800 |
|
24 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane: - - in vessels in reservoir 2 liters or less: - - - rum with content of volatiles, except ethyl and methyl alcohols, 225 g or more on 1 hectoliter of net alcohol (with acceptable deviation of 10%) |
2208401100 |
|
25 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks: - the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane: - - in vessels in reservoir 2 liters or less: - - - others: - - - - cost more 7, 9 euros for 1 liter of net alcohol |
2208403100 |
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