of October 31, 2025 No. 661
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
According to the subitem 10) Item 1 of article 208 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve the Inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices according to appendix, 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 of the Republic of Kazakhstan:
1) within five working days from the date of signing of this order the direction it the copy in electronic form 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;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication.
3. This order becomes effective since January 1, 2026 and is subject to official publication.
Acting minister of finance of the Republic of Kazakhstan
D. Temirbekov
Appendix
to the Order of the acting minister of finance of the Republic of Kazakhstan of October 31, 2025 No. 661
|
№ |
Description of goods |
Code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union |
|
1 |
2 |
3 |
|
1. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - whisky "Bourbon", in vessels in reservoir: - - - 2 liters or less |
2208301100 |
|
13. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - whisky "Bourbon", in vessels in reservoir: - - - more than 2 liters |
2208301900 |
|
14. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - other, in vessels in reservoir: - - - 2 liters or less |
2208308200 |
|
23. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - whisky: - - other, in vessels in reservoir: - - - more than 2 liters |
2208308800 |
|
24. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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 grams or more on 1 hectoliter of net alcohol (with acceptable deviation of 10 percent) |
2208401100 |
|
25. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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 |
|
26. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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: - - - - others |
2208403900 |
|
27. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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 more than 2 liters: - - - rum with content of volatiles, except ethyl and methyl alcohols, 225 grams or more on 1 hectoliter of net alcohol (with acceptable deviation of 10 percent) |
2208405100 |
|
28. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent 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 more than 2 liters: - - - others: - - - - others |
2208409900 |
|
29. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - gin and juniper tincture: - - gin, in vessels in reservoir: - - - 2 liters or less |
2208501100 |
|
30. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - gin and juniper tincture: - - gin, in vessels in reservoir: - - - more than 2 liters |
2208501900 |
|
31. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - gin and juniper tincture: - - juniper tincture, in vessels in reservoir: - - - 2 liters or less |
2208509100 |
|
32. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - gin and juniper tincture: - - juniper tincture, in vessels in reservoir: - - - more than 2 liters |
2208509900 |
|
33. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - vodka: - - with concentration of 45,4 alcohol of percent by volume or less, in vessels in reservoir: - - - 2 liters or less |
2208601100 |
|
34. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - vodka: - - with concentration of 45,4 alcohol of percent by volume or less, in vessels in reservoir: - - - more than 2 liters |
2208601900 |
|
35. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - vodka: - - with concentration of alcohol more 45, percent by volume, in vessels in reservoir: - - - 2 liters or less |
2208609100 |
|
36. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - vodka: - - with concentration of alcohol more 45, percent by volume, in vessels in reservoir: - - - more than 2 liters |
2208609900 |
|
37. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - liqueurs: - - in vessels in reservoir 2 liters or less |
2208701000 |
|
38. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - liqueurs: - - in vessels in reservoir more than 2 liters |
2208709000 |
|
39. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - others: - - Arak, in vessels in reservoir: - - - 2 liters or less |
2208901100 |
|
40. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - others: - - Arak, in vessels in reservoir: - - - more than 2 liters |
2208901900 |
|
41. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - others: - - plum, pear or cherry spirit tincture (excepting liqueurs), in vessels in reservoir: - - - 2 liters or less |
2208903300 |
|
42. |
Alcohol ethyl not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks: - others: - - plum, pear or cherry spirit tincture (excepting liqueurs), in vessels in reservoir: - - - more than 2 liters |
2208903800 |
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