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.
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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