The rules for processing accompanying invoices for goods, their document management, as well as the forms (hereinafter referred to as the Rules) have been developed in accordance with paragraph 3 of Article 179 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code), the Law of the Republic of Kazakhstan "On Ratification of the Agreement on the Mechanism of Traceability of Goods Imported into the Customs Territory of the Eurasian Economic Union", and determine the procedure for issuing accompanying invoices for goods (hereinafter referred to as CNTs) intended to control the movement of goods.

, A co-op for taxation purposes, as well as tax and customs administration, is:
a shipping document for controlling the movement of goods, including confirming the shipment of goods to the taxpayer;
The primary accounting document.

💻 The SNT is issued in electronic form in the IS ESF, except for the case of confirmation of information on the Internet resource of the SRC of the Ministry of Finance of the Republic of Kazakhstan about the impossibility of registration of the SNT in the IS ESF due to technical errors, then the SNT must be issued on paper.

📌 The importation certificate (import) from the territory of the EAEU member States is issued by the recipient in accordance with the Procedure for filling out the Registration certificate form, according to the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 657, registered with the Ministry of Justice of the Republic of Kazakhstan on October 31, 2025 No. 37317, in Kazakh or Russian, through the "Virtual Warehouse" module.

It should be noted that when cases of registration of agricultural products on paper occur, when imported from the territory of the EAEU member States, the recipient keeps a Log of registration and accounting of paper accompanying invoices for goods in accordance with Annex 3 to the Rules. A hard copy of the SNT must be entered into the ESF IP within 3 (three) business days.

When goods are imported into the territory of the Republic of Kazakhstan, the COL is issued in the national currency or in the currency indicated on the invoice.

, A co-op is considered issued if:
✔️ meets the requirements established by the tax legislation of the Republic of Kazakhstan;
The Law of the Republic of Kazakhstan "On electronic document and electronic digital signature" and these Rules;
The SNT has been assigned an electronic registration number in the ESF IP;
✔️ The hard copy SNT is registered in the Journal.

The original (original) SNT is an electronic document contained in the ESF information system, as well as a hard copy of the SNT.

SNT is subject to registration, including when goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states (import), with the exception of the import of goods by passenger car, the permitted maximum load capacity of which does not exceed 2.5 (two thousand five hundred) tons.

It should also be noted that when goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states to individuals by road, the SNT is issued by a carrier engaged in the transportation of goods (forwarding, courier delivery).

When carrying out transportation by motor vehicle, a co-op is issued separately for each vehicle.

It should be noted that when importing goods in an unassembled or disassembled form, the recipient of the goods draws up a primary inventory item with a line-by-line representation of the components (components), which indicates the total value of the imported goods provided for in the terms of the agreement (contract), which is reflected in the first declared component (component), and in other components (components). cost information is not reflected.

When importing (importing) goods into the territory of the Republic of Kazakhstan from the territory of the EAEU member States, the receipt is submitted by the recipient before crossing the State Border of the Republic of Kazakhstan, in accordance with Article 179 of the Tax Code.

When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states by motor vehicle or aircraft, an employee of the state revenue authority confirms the fact of crossing the State border of the Republic of Kazakhstan by affixing an appropriate mark in the Customs Register.

⏱️ SNT, when imported from the EAEU countries, issued with incomplete and (or) incorrect data, is subject to correction or recall by the recipient within 20 (twenty) business days from the date of registration of the SNT in the ESF IP. At the same time, a certificate issued when goods are imported into the territory (from the territory) of the Republic of Kazakhstan from the territory (to the territory) of the EAEU member states, for which there is confirmation of the fact of crossing the State Border of the Republic of Kazakhstan, is not subject to recall.

If it is necessary to make changes and (or) additions to a previously issued SNT, correct errors that do not entail the replacement of the supplier and (or) recipient of goods, a corrected SNT is issued with the cancellation of the previously issued SNT (the corrected SNT indicates the registration number of the corrected SNT in the ESF IP).

📥 When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, the recipient of the goods draws up a primary SNT, through which the goods enter the virtual warehouse and are compared with the data of form 328.00 in order to automatically indicate the source of origin when issuing the ESF within 10 (ten) business days after the confirmation by the state revenue authorities of the payment of indirect taxes, with the exception of goods used for their own needs.

When goods are imported by motor vehicle or aircraft, the person transporting the goods (driver/company representative (forwarding, courier delivery)) when crossing the State Border at the checkpoint / airport, it provides the registration number of the agricultural co-op for the transported goods to an employee of the state revenue authority to confirm the fact of crossing the State Border of the Republic of Kazakhstan.

The SNT registered in the ESF IP is stored from the date of registration in the ESF IP during the limitation period.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1246985?lang=ru