No fines
The participants of foreign economic activity ask to introduce a moratorium on fines for untimely presentation of electronic invoices
This was announced at the round table at RCE, which was held with the participation of the State Revenue Department.
In connection with the accession of Kazakhstan to the WTO, it took liabilities on execution of the basic conditions, including tariff commitments on a number of headings - a list of exemptions, the import rate on which in the WTO is lower than the existing customs duties in the Common Customs Tariff of the Eurasian Economic Union.
Taking into account the concerns of re-export of Kazakhstani goods from the EU countries, imported at reduced customs duties within the framework of the WTO into the Member States of the Union, on 16th of October 2015 the Heads of EAEU states signed a number of documents on the implementation of the tariff commitments of the Republic of Kazakhstan in the framework of the WTO accession.
In accordance with the signed documents, the Republic of Kazakhstan has committed itself not to allow re-export of goods that are in the list of exceptions, on the territory of other countries of the Union, if they were brought in at reduced import customs duties.
Import of goods included in the list of exceptions onto the territory of the Republic of Kazakhstan shall be carried out either by the WTO rates, but without the right to export from Kazakhstan, or at rates of CCT of EAEU with a view for their further movement to the Member States of the Union.
In this regard, the Chamber of Entrepreneurs of WKR repeatedly gathered participants of foreign trade activities, to bring to the attention of all importers and entrepreneurs algorithm of actions for the import of goods to Kazakhstan after 1st of December 2015. Thus, goods imported into the Republic of Kazakhstan on WTO rates from the List of exceptions, are prohibited for export and handling outside the Republic of Kazakhstan. Goods imported into the Republic of Kazakhstan at the rates of CCT, for export to the customs territory of the EAEU should be accompanied by a copy of the customs declaration and electronic invoices. When exporting goods produced in the Republic of Kazakhstan to EAEU member states, if the goods of this group are in the list of exemptions, you must provide a certificate of origin ST-1, as a supporting document.
Since 2015 in Kazakhstan on a voluntary basis appeared the opportunity to issue electronic invoices. Issue of electronic invoices is made in the Information System of electronic invoices. To issue electronic invoices, you must obtain a digital signature (EDS) at the Center for Servicing Population egov.kz through the program and register in the IS of electronic invoices.
But from 1st of January 2016 was introduced a phased transition to a compulsory issue of invoices in an electronic form. From 1st of July 2016 – compulsory issue of electronic invoices by customs representatives, customs carriers, owners of temporary storage warehouses, owners of customs warehouses, and from 1st of January 2017 - mandatory statement of electronic invoices for all VAT payers.
Despite repeated awareness campaigns for businessmen, conducted by the RCE and the State Revenue Department, there were revealed many ambiguities, errors, defects in application of the system of electronic invoices.
"We do not fit in time frame for issuing invoices - 15 days, as tax authorities do not provide confirmation in these period of time, in practice issue of an electronic invoice takes more time with the tax authority, plus technical glitches in the program, since every program requires time to be perfectly adjusted", - stated on behalf of the majority of the participants of the meeting Svetlana Borzikova, the chief accountant of LLP "Thais Com".
The participants of the meeting also expressed their claims to requirement to submit a tax report # 328 for imported goods from CU after the payment of VAT, otherwise tax authorities will not confirm the report. "Tell me how to find the money to start selling goods on payment of VAT?" - asked the question Anar Shamshetdinova, chief accountant of the company "Furniture salon "Ruslan"".
There were questions about the date specified in electronic invoices, entrepreneurs asked to specify what date: the date of receipt of goods or the date of circulation? Many questions were related to a product code, which is specified an electronic invoice.
The main outcome of the meeting was a request of entrepreneurs to introduce a moratorium on penalties for involuntary and unavoidable errors in completing an electronic invoice.
Please, join our Telegram channel to stay up to date on the latest news.
Leave comment:
Comments: