I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 31, 2025 No. 657

About approval of the Inventory on which the obligation on execution of accompanying waybills extends to goods, and also forms, Rules of execution of accompanying waybills on goods, and their document flow

According to Item 3 of article 179 of the Tax Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union" by PRIKAZYVAYU:

1. Approve:

1) the Inventory on which the obligation on execution of accompanying waybills extends to goods according to appendix 1 to this order;

2) Rules of execution of accompanying waybills on goods and their document flow according to appendix 2 to this order;

3) the Form of the accompanying waybill on goods according to appendix 3 to this order;

4) Printed form of the accompanying waybill on goods when implementing transit transportations by road transport according to appendix 4 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 5 to this order.

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 day of its first 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 January 1, 2026 and is subject to official publication.

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of October 31, 2025 No. 657

The inventory on which the obligation on execution of accompanying waybills extends to goods

№	Description of goods
1	2
1.	Biofuel, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About state regulation of production and turnover of biofuel"
2.	Ethyl alcohol and (or) alcoholic products, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About state regulation of production and turnover of ethyl alcohol and alcoholic products"
3.	Separate types of oil products, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About state regulation of production and turnover of separate types of oil products"
4.	Gazokhol, benzanol, nefras, mix of light hydrocarbons, ecological fuel according to the subitem 5) article 536 of the Tax Code of the Republic of Kazakhstan.
5.	The liquefied oil gas, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About gas and gas supply"
6.	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"
7.	The goods which are subject to traceability according to the Agreement on the traceability mechanism
8.	The goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union
9.	The goods which are exported from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union

 Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of October 31, 2025 No. 657

Rules of execution of accompanying waybills on goods and their document flow

Chapter 1. General provisions

1. These rules of execution of accompanying waybills on goods and their document flow, and also forms (further – Rules) are developed according to Item 3 of article 179 of the Tax Code of the Republic of Kazakhstan (further – the Tax code), the Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union" and determine procedure for execution of the accompanying waybills on goods (further – SNT) intended for control of movement of goods.

2. SNT for the purposes of the taxation, and also tax and customs administration is:

1) the shipping document for control of movement of goods, including confirming shipment of goods to the taxpayer;

2) source accounting document.

3. Within these rules the following concepts are used:

1) retail trade – business activity on sale to the buyer of the goods intended for the personal, family, home or other use which is not connected with business activity;

2) virtual warehouse – the module of information system of electronic invoices (further – IS ESF) intended for providing in the automatic mode of functioning of the mechanism of traceability of goods in the territory of the Republic of Kazakhstan;

3) identification number (ID) of warehouse – number of registration of virtual warehouse of the taxpayer in IS ESF;

4) goods – any personal estate, including currency of state members of the Eurasian Economic Union (further – EEU), securities and (or) currency values, travel checks, electrical energy, and also other moved things equated to real estate according to the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan";

5) ID of goods – automatically the generated identifier for goods in virtual warehouse;

6) movement of goods – movement of the territories of the Republic of Kazakhstan and (or) import to the territory of the Republic of Kazakhstan and (or) export from the territory of the Republic of Kazakhstan of goods within one person.

4. Types of virtual warehouses:

1) "Warehouse" – prime storage of the taxpayer (creation of several warehouses is admissible);

2) "Unallotted warehouse" – the warehouse created automatically for users of IS ESF and for the receivers enabling sales of goods in retail trade, including who are not registered in IS ESF;

3) "Sales point" – the place of sale of goods, sales point which is in trade floor of shop;

4) "Archive" – storage location automatically written off goods of the taxpayer to whom in case of registration of SNT the mark "Small Outlet" is appropriated.

5. Signs of virtual warehouses:

1) "Priority warehouse" – the warehouse determined by the participant of IS ESF for automatic receipt and goods write-off from virtual warehouse;

2) "Goods receipt warehouse according to declarations on goods" – warehouse for automatic goods receipt according to declarations on goods;

3) "Public warehouse" – the warehouse provided by the buyer to the supplier for the choice of warehouse during the moving and sales of goods;

4) "Warehouse of participants of joint activities" – the warehouse used by participants of joint activities (further – Warehouse USD);

5) "Warehouse for leasing" – warehouse for joint use with various partners (the supplier or the receiver) during certain time;

6) "Warehouse on raw materials supplied by the customer conversion" – the warehouse used by the provider and the processor of raw materials;

7) "Warehouse of the reorganized person" – the warehouse used by reorganization of the company.

6. The data on remaining balance of goods entered in the magazine of forms of virtual warehouse through the Remaining balance form are subject to compliance to data by the actual quantity of remaining balance of goods in warehouse.

The data on the goods made in the territory of the Republic of Kazakhstan introduced in the magazine of forms of virtual warehouse through the Production form are subject to compliance to data by the actual quantity of remaining balance of goods in warehouse.

Chapter 2. Procedure for execution of the accompanying waybill on goods and their document flow

7. SNT is drawn up electronically in IS ESF, except for the case specified in Item 43 of these rules when SNT is subject to registration on paper.

SNT is drawn up by the supplier (when importing – the receiver) in form according to Procedure for filling of the SNT form according to appendix 3 to this order, in the Kazakh or Russian languages by means of the Virtual Warehouse module.

On the goods specified in lines, sequence numbers 8 and 9 of the Inventory, SNT is drawn up without use of the Virtual Warehouse module.

In case of registration of SNT on papers the supplier (when importing – the receiver) keeps the Magazine of registration and accounting of paper accompanying waybills for goods (further – the Magazine) in form according to appendix 3 to these rules.

8. During the moving, sales of goods on the territory of the Republic of Kazakhstan, and also when exporting out of limits of the Republic of Kazakhstan SNT is drawn up in national currency of the Republic of Kazakhstan, except for the following cases in case of which it is drawn up in foreign currency:

1) according to bargains (transactions) on sales of goods concluded (made) within the agreement (contract) on the Section of products;

2) according to transactions (transactions) on sales of goods for export assessed on zero tax rate on value added (further – the VAT) according to Articles 467, 521 and 523 Tax codes;

3) on turnovers on rendering of services on the international carriages assessed on zero rate of the VAT according to article 468 of the Tax Code;

4) on the turnovers on realization assessed on zero tax rate on value added according to Item 3 of Article 473 of this Code.

9. In case of commodity importation on the territory of the Republic of Kazakhstan SNT is written out in national currency or in the currency specified in the invoice (invoice).

10. SNT is considered drawn up if:

1) conforms to the requirements established by the tax legislation of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "About the electronic document and the digital signature" and to these rules;

2) registration number in IS ESF is electronically assigned to SNT;

3) SNT is on paper registered in the Magazine.

11. Integration interaction of external accounting systems of taxpayers with the Virtual Warehouse module IS ESF is performed by means of the API mechanisms allowing external accounting systems to carry out in IS ESF all transactions provided by business processes in the Web application by integration of IS ESF with accounting systems of participants of IS ESF.

In case of interaction at the choice of taxpayers of external accounting systems with service of exchange of electronic documents, integration interaction of such service with the Virtual Warehouse module IS ESF is also performed by means of the API mechanisms allowing this service to carry out in IS ESF all transactions provided by business processes in the Web application by integration with IS ESF.

12. The original (original) of SNT is the electronic document containing in IS ESF, and also SNT on paper, drawn up in case, stipulated in Item 45 these rules.

SNT which is unpacked from IS ESF on paper reflects the details filled with the supplier and allows difference from the electronic (screen) version of SNT.

13. Certain fields SNT are not subject to filling if in the technical description on structure of SNT such fields have signs:

1) "the optional field";

2) "the conditional and obligatory field" and conditions on obligation of filling do not come.

The technical description on structure of SNT is published on Internet resource of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – KGD), and considered in case of acceptance and processing of SNT in IS ESF.

14. SNT is subject to registration:

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, of 4, 5 and 6 Inventories;

2) in case of realization in the territory of the Republic of Kazakhstan of the goods specified in line, sequence number 7 of the Inventory;

3) in case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of EEU, except for commodity importation on the car which permitted maximum load-carrying capacity does not exceed 2,5 (two thousand five hundred) tons;

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, of 4, of 5, 6 and 7 Inventories;

5) in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of state members of EEU, except for commodity exportation on the car which permitted maximum load-carrying capacity does not exceed 2,5 (two thousand five hundred) tons;

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, of 4, of 5, 6 and 7 Inventories);

7) When importing to the territory of the Republic of Kazakhstan from the territory of state members of EEU or export from the territory of the Republic of Kazakhstan on the territory of state members of EEU of goods to physical person road transport, under this SNT it is drawn up by the carrier performing activities for transportation of goods (forwarding, courier delivery);

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 line, sequence number 6 and 7 of the Inventory.

When implementing transportations by the automotive vehicle, SNT it is drawn up separately on each vehicle.

15. SNT is not subject to registration:

1) in case of retail trade, in the following cases:

in case of sales of goods, calculations for which are perfromed:

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