An accompanying bill of lading for goods (hereinafter referred to as a Bill of lading) is a shipping document that, among other things, confirms the shipment of goods to the taxpayer, and is a primary accounting document.

The SNT is issued in electronic form in the electronic invoice information system (hereinafter referred to as the ECF Information system), except in cases of technical errors confirmed on the Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, then the SNT is issued on paper and must be entered into the ECF information system within 3 working days from the date of elimination of the technical error..  Registration is carried out by the supplier (upon import — by the recipient) using the "Virtual Warehouse" module (a special electronic module in the IS ESF system, which is designed for automated control and tracking of the movement of goods).

The SNT must comply with the requirements of tax legislation, the Law "On Electronic Document and Electronic Digital Signature" and the Rules of December 26, 2019 No. 1424 "On approval of the List of goods subject to the obligation to issue accompanying invoices for goods, as well as the Rules of registration and their document management".

Deadlines for registration of a farming co-op:

When moving, selling or shipping in the Republic of Kazakhstan: no later than the beginning of the movement, sale and (or) shipment of goods;
When imported from non-EAEU countries: no later than the start of movement or sale after customs clearance;
When imported from the EAEU countries: before crossing the state border;
When exported to countries outside the EAEU: no later than the start of movement, sale or shipment;
When exported to the EAEU countries: no later than the start of movement, sale or shipment;
During transit through the territory of the Republic of Kazakhstan (for the EAEU countries): at a road checkpoint.

 The data provided in the CTA must match the information in other documents, such as electronic invoices. When issuing an ESF, it is necessary to indicate the registration number of the corresponding co-op.

The recipient of the CTA must confirm or reject this CTA within 10 calendar days from the registration date (if the data in the CTA is incorrect or it is issued incorrectly). For deliveries carried out by any type of transport - within 20 working days. Confirmation is not required for the export, sale of aviation fuel, or sale to small businesses that meet certain criteria that are marked "Small outlet".

When goods are imported and exported by road or aircraft, an employee of the state revenue authorities confirms the fact of crossing the border by putting an appropriate mark in the agricultural register.

Administrative liability is provided for violations related to the registration of agricultural products under Article 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses".

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1105598?lang=kk