28.07.2020
The implementation of accompanying invoices for some goods has been delayed
The implementation of accompanying invoices for goods (AIG) for some goods in accordance with the Order of the First Deputy Prime Minister and Minister of Finance of the Republic of Kazakhstan #615, dated 19 June 2020 has been delayed.
In accordance with these changes, AIG should be issued by taxpayers starting from the following dates:
| № | Name of product | Issuance start date |
| 1. | Biofuel | 1 January 2020 |
| 2. | Ethyl alcohol and (or) alcohol products | 1 October 2020 |
| 3. | Certain types of petroleum products | 1 October 2020 |
| 4. | Tobacco products | 1 October 2020 |
| 5. | Goods imported into the Republic of Kazakhstan from the territory of the Member States of the Eurasian Economic Union (hereinafter – the EAEU) | 1 October 2020 |
| 6. | Goods exported from the territory of the Republic of Kazakhstan to the territory of the Member States of the EAEU | 1 October 2020 |
| 7. | Goods, code of the commodity nomenclature of foreign economic activity of the EAEU (hereinafter – CN of FEA of the EAEU) and the name of which is included in the List of goods for which the Republic of Kazakhstan, in accordance with the obligations assumed as a condition for joining the World Trade Organization, import customs duty rates, which are lower than the duty rates of the Common Customs Tariff of the EAEU, approved in accordance with an international agreement in which the Republic of Kazakhstan is a member, and for which electronic invoices are issued through the Virtual Warehouse module of the electronic invoice information system | 1 October 2020 |
| 8. | CN of FEA of the EAEU and the name of which is included in the List of goods for which the Republic of Kazakhstan, in accordance with the obligations assumed as a condition for joining the World Trade Organization, import customs duty rates which are lower than the duty rates of the Common Customs Tariff of the EAEU approved in accordance with an international agreement, in which the Republic of Kazakhstan is a member (excluding those mentioned in point 7 of this List) | 1 January 2021 |
| 9. | Goods subject to marking in accordance with international treaties and the legislation of the Republic of Kazakhstan | 1 January 2021 |