The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that by Order of the Minister of Finance of the Republic of Kazakhstan dated December 26, 2023 № 1321 «On Amendments and Additions to Some Orders of the Ministry of Finance of the Republic of Kazakhstan» (registered in the Register of State Registration of Regulatory Legal Acts under № 33817 dated December 27, 2023) the following changes and additions were made:

1. In Order № 370 dated April 22, 2019 «On Approval of the Rules for Issuing an Invoice in Electronic Form in the Electronic Invoice Information System and its form»:

- the possibility of issuing a corrected and additional e-invoice is excluded (within the time limits established by tax and civil legislation) the legal successor of the reorganized legal entity;

- a subsurface use contract approved by the President of the Republic of Kazakhstan has been added to the supplier category;

- The Electronic Invoices is supplemented with a line reflecting the number of the currency agreement (over 50,000 US dollars).

2. In Order № 384 dated April 23, 2019 «On approval of the list of goods for which ESFS are issued through the «VW» EIIS module», the list of goods according to the statement of Electronic invoice in the «VW» module is supplemented with excisable goods «gasohol, benzanol, nefras, a mixture of light hydrocarbons, ecological fuel» (pp. 5) Article 462 of the Tax Code).

3. In Order № 1424 dated December 26, 2019 «On approval of the List of goods subject to the obligation to issue the ACN, as well as the Rules for registration and their document flow»:

- The list of goods for the design of the ACN has been supplemented with excisable goods «gasohol, benzanol, nefras, a mixture of light hydrocarbons, ecological fuel»;

- at the automobile checkpoint for the import/export of goods within the framework of the EAEU, the carrier (driver, forwarder, courier) provides for the provision of a registration number of the ACN;

- registration of the ACN separately for each vehicle.

In addition, it is mandatory to fill in individual lines / graphs when making a ACN:

- indication of the state number of the vehicle in the ACN;

- filling in the IIN/BIN column by the buyer (recipient/carrier), if he is a non-resident (identification code (number) non-resident carrier).

Other clarifications and editorial changes have also been made.