of June 20, 2014 No. HK-21-6 (item 2)-5101
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in pursuance of Item 2 of the legal assignment given on conference call of MF RK Oil Company of 10.06.2014 concerning implementation of electronic invoices, directs the collection "100 questions / 100 answers according to electronic invoices. Methodological part" for use in work.
Appendix on 19 sheets.
1. Since July 1, 2014 regulations in the Tax code about the statement of electronic invoices in this connection whether payers of the VAT shall write out only electronic invoices come into effect?
These regulations do not provide that all payers of the VAT shall write out invoices in electronic form. The statement of electronic invoices will be performed on voluntary basis.
2. We write out invoices on paper within 5 days after date of making of turnover what terms are provided in case of the statement of the electronic invoice?
Electronic the invoice it shall be written out no later than 10 calendar days after date of making of turnover.
3. The form of the electronic invoice is approved, at the same time when filling the invoice on paper whether we shall be guided by the approved form of the electronic invoice?
Application of the approved form of the electronic invoice when filling the invoice on paper is not obligatory. When filling the invoice obligatory specifying of details, stipulated in Item the 5th article 263 of the Tax Code in derivative form on paper is necessary.
4. Our company delivers goods abroad. The receiver of goods requires the statement of the invoice in foreign currency. Whether opportunity to write out electronic the invoice in foreign currency is provided?
Really, in case of the statement of the electronic invoice opportunity to write out it in foreign currency is provided. At the same time when filling form in the Section "Receiver's Details" it should be noted the line "nonresident", then in the Section "Data on Goods, Works, Services" to specify code and currency rate, according to the "Classification of currencies" approved by the Decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs declarations".
5. We write out invoices in electronic form whether appendix 300.08 filling is necessary?
If your partners wrote out in your address during tax period all invoices in electronic form, that the register of invoices on the goods acquired during tax period, works, services (appendix 300.08) is not constituted.
6. We write out invoices in electronic form whether appendix 300.07 filling is necessary?
If the payer of the VAT wrote out during tax period everything invoices in electronic form, then the register of invoices on the goods realized during tax period, works, services (appendix 300.07) is not constituted.
7. What is the original of electronic invoices?
In case of the statement of the invoice by means of information the system of electronic invoices, the original (original) of ESF is the electronic document containing in information system of electronic invoices. At the same time electronic the invoice can have copies on paper or in electronic form.
8. What does the withdrawal of the electronic invoice differ from cancellation in?
The withdrawal of the electronic invoice does not assume the statement of the corrected document instead of withdrawn. The response can is made if earlier sent electronic the invoice it was written out to the receiver mistakenly and the document needs to be excluded from the register of supplier invoices.
9. In what cases cancellation of the electronic invoice is made?
In case of need error corrections in earlier written out invoice, not attracting replacement of the supplier and (or) buyer of goods, works, services, the supplier of goods, works, services makes the statement of the corrected invoice which shall correspond to conditions, stipulated in Item the 14th article 263 of the Tax Code. At the same time the statement of the corrected electronic invoice in information system of electronic invoices automatically is made cancellation of earlier written out electronic invoice.
10. Whether the physical person can write out electronic invoices?
The physical person as the worker of the legal entity given the rights to perform transactions on behalf of such legal entity in information system of electronic invoices based on the power of attorney has the right to write out electronic invoices.
11. If the company is supplier of goods to public institution what features need to be considered in case of the statement of the electronic invoice to public institution?
If receiver of goods is the public institution, in the Section "Receiver's Details" it is necessary to choose line "public institution", and also to filling fields of the Section "Details of Public Institution" are additional.
12. The company performs delivery of goods, at the same time electronic the invoice will be written out in tenge. What to specify in case of the statement of the electronic invoice in the columns "currency code" and "currency rate"?
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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