Electronic invoices: questions and answers
The procedure of issue of electronic invoices (EI) was explained at the seminar to the businessmen
Despite the fact that the question of EI was raised within regional clubs of accountants, the need to conduct a seminar-meeting in the videoconference mode at the national level was due to the growing number of requests on the part of accountants, faced with the tax regulations.
In accordance with the norms of the Tax Code, the requirement to issue EI applies to authorized economic operators, customs representatives, customs carriers, owners of temporary storage warehouses, owners of customs warehouses, as well as on those taxpayers who have any obligations on EI in connection with the provisions of ratified international contracts.
Thus, under the Protocol on certain issues of import and circulation of goods on the customs territory of the Eurasian Economic Union (ratified by the Law of RK as of December 9, 2015 №439-V), Kazakhstan accepted the obligations of accounting and control of goods included in the list of goods in respect of which Kazakhstan, in accordance with the commitments undertaken as a condition of accession to the WTO, the rates of import customs duties, lower compared to the rates of duties of the Common customs tariff of EAEU. In order to ensure the traceability of goods from the moment of entry into the territory of Kazakhstan prior to the sale to the final buyer, there was implemented the system of accounting of goods included in the list of seizures, including through the use of EI.
All received questions from entrepreneurs were divided into blocks, which made it possible to consider the issues of methodological, technical nature, issues related to the correctness of filling graphs of EI and others. In spite of the significant number of questions that SRC MF RK has given satisfactory answers to, entrepreneurs took the opportunity to ask additional questions.
Following the seminar-meeting entrepreneurs interested in the activities of the Accountants Club were informed about the possibility of participation and planned activities in the regional clubs of accountants.
Tables of questions and answers on issue of the EI can be found here and here
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