Kazakhstan: Launch of “pilot project” regarding consignment notes for goods

Kazakhstan: Consignment notes for goods

The Minister of Finance approved the launch of a “pilot project” concerning consignment notes for goods. The pilot project’s launch is planned for 31 December 2020.


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The following taxpayers can participate in the pilot project:

  • Those that perform activities on the production and/or sale of excisable products
  • Those that import/export goods
  • Those that sell goods included in the list of exemptions of the World Trade Organization (WTO)
  • Those that sell goods for which electronic invoices are issued through a virtual warehouse

The following deadlines apply with regard to the pilot project:

  • From 31 December 2020 to 1 March 2021—excisable products, imports and exports of goods to/from Kazakhstan
  • From 31 December 2020 to 1 May 2021—goods for which electronic invoices are issued via a virtual warehouse
  • From 1 February 2020 to 1 July 2021—goods from the WTO list of exemptions

The rules also establish:

  • The procedure for the preparation of consignment notes, including terms and conditions triggering an obligation to issue a consignment note
  • The detailed procedure for completing a consignment note
  • The specifics for the preparation of consignment notes for various types of operations

Read a December 2020 report prepared by the KPMG member firm in Kazakhstan

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