Electronic invoices verification upon export of goods to Russia

At present the State revenue committee of the Ministry of finance of the Republic of Kazakhstan considers a draft of the Rules on implementation of the pilot project on accounting of the certain types of goods upon their export from the Republic of Kazakhstan (the ‘Pilot project’).

The Pilot project is aimed at controlling movement of the sanctioned goods from Kazakhstan to Russia in order to prevent the sanction regime breach.

In view of this, in case the Kazakh exporters intend to export the sanctioned goods from Kazakhstan to Russia, they will be required to file the following documents to the Kazakh state revenue authorities (the ‘SRC’):

  • application on verification of electronic invoices;
  • copies of electronic invoices on the sanctioned goods;
  • copies of declarations on the sanctioned goods.

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