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

The pilot project has been extended to 1 April 2022.

The pilot project has been extended to 1 April 2022.

The Ministry of Finance extended the terms of a “pilot project” concerning consignment notes for goods and announced other amendments.

The pilot project has been extended to 1 April 2022 for the following:

  • Excisable products
  • Import and export of goods to and from Kazakhstan
  • Goods for which electronic invoices are issued via the virtual warehouse

The period of the pilot project is unchanged for goods subject to labeling and goods from the list of exemptions of the World Trade Organization (WTO)—from 1 October 2021 to 1 August 2022.

Additional amendments

  • The amendments supplement the list of goods for the pilot project with construction materials for which electronic invoices are issued via a virtual warehouse. The period of the pilot project for these goods is from 1 February 2022 to 1 November 2022.
  • The amendments clarify the procedure for the preparation of consignment notes for various types of goods transportation.
  • The amendments introduce changes to the procedure for completing consignment notes and eliminate all provisions regulating preparation of consignment notes when a taxpayer uses a control bank account for value added tax (VAT).
  • The amendments postpone the start of the mandatory issuance of consignment notes to 1 April 2022, except for goods subject to labeling and goods from the list of exemptions of the WTO (for which the start date remains 1 August 2022).


For more information, contact KPMG’s Global Head of International Tax:

Rodney Lawrence | +1 (312) 665 5137 | rlawrence@kpmg.com

 

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