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I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 31, 2025 No. 661

About approval of the inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices

According to the subitem 10) of Item 1 of article 208 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve the Inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices according to appendix, to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) within five working days from the date of signing of this order the direction it the copy in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Acting minister of finance of the Republic of Kazakhstan

D. Temirbekov

Appendix

to the Order of the acting minister of finance of the Republic of Kazakhstan of October 31, 2025 No. 661

The inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices

Description of goods

Code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union

1

2

3

1.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - cognac (Cognac)

2208201200

2.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - Armagnac (Armagnac)

2208201400

3.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - grappa

2208202600

4.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - sherry brandy (Brandy de Jerez)

2208202700

5.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - others

2208202900

6.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - distillates raw

2208204000

7.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - cognac (Cognac)

2208206200

8.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - Armagnac (Armagnac)

2208206400

9.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - grappa

2208208600

10.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - sherry brandy (Brandy de Jerez)

2208208700

11.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - others

2208208900

12.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - whisky "Bourbon", in vessels in reservoir:

- - - 2 liters or less

2208301100

13.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - whisky "Bourbon", in vessels in reservoir:

- - - more than 2 liters

2208301900

14.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-malt:

- - - - in vessels in reservoir 2 liters or less

2208303001

15.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-malt:

- - - - in vessels in reservoir more than 2 liters

2208303009

16.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky malt blended in vessels in reservoir:

- - - - 2 liters or less

2208304100

17.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky malt blended in vessels in reservoir:

- - - - more than 2 liters

2208304900

18.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-grain and blended grain, in vessels in reservoir:

- - - - 2 liters or less

2208306100

19.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-grain and blended grain, in vessels in reservoir:

- - - - more than 2 liters

2208306900

20.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky blended other in vessels in reservoir:

- - - - 2 liters or less

2208307100

21.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky blended other in vessels in reservoir:

- - - - more than 2 liters

2208307900

22.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - other, in vessels in reservoir:

- - - 2 liters or less

2208308200

23.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - other, in vessels in reservoir:

- - - more than 2 liters

2208308800

24.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir 2 liters or less:

- - - rum with content of volatiles, except ethyl and methyl alcohols, 225 grams or more on 1 hectoliter of net alcohol (with acceptable deviation of 10 percent)

2208401100

25.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir 2 liters or less:

- - - others:

- - - - cost more 7, 9 euros for 1 liter of net alcohol

2208403100

26.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir 2 liters or less:

- - - others:

- - - - others

2208403900

27.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir more than 2 liters:

- - - rum with content of volatiles, except ethyl and methyl alcohols, 225 grams or more on 1 hectoliter of net alcohol (with acceptable deviation of 10 percent)

2208405100

28.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - others

2208409900

29.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - gin, in vessels in reservoir:

- - - 2 liters or less

2208501100

30.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - gin, in vessels in reservoir:

- - - more than 2 liters

2208501900

31.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - juniper tincture, in vessels in reservoir:

- - - 2 liters or less

2208509100

32.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - juniper tincture, in vessels in reservoir:

- - - more than 2 liters

2208509900

33.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of 45,4 alcohol of percent by volume or less, in vessels in reservoir:

- - - 2 liters or less

2208601100

34.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of 45,4 alcohol of percent by volume or less, in vessels in reservoir:

- - - more than 2 liters

2208601900

35.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of alcohol more 45, percent by volume, in vessels in reservoir:

- - - 2 liters or less

2208609100

36.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of alcohol more 45, percent by volume, in vessels in reservoir:

- - - more than 2 liters

2208609900

37.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- liqueurs:

- - in vessels in reservoir 2 liters or less

2208701000

38.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- liqueurs:

- - in vessels in reservoir more than 2 liters

2208709000

39.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - Arak, in vessels in reservoir:

- - - 2 liters or less

2208901100

40.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - Arak, in vessels in reservoir:

- - - more than 2 liters

2208901900

41.

The ethyl alcohol which is not denatured with concentration of alcohol less 80th percent by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - plum, pear or cherry spirit tincture (excepting liqueurs), in vessels in reservoir:

- - - 2 liters or less

2208903300

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