ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 12, 2017 No. 301

About approval of Rules of document flow of the invoices which are written out electronically

According to Item 2-2 of article 263 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature" I ORDER:

1. Approve the enclosed Rules of document flow of the invoices which are written out electronically according to appendix 1 to this order.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 2 to this order.

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

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

4) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective since October 1, 2017 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of May 12, 2017 No. 301

Rules of document flow of the invoices which are written out electronically

Chapter 1. General provisions

1. These rules of document flow of the invoices which are written out electronically (further – Rules), are developed according to Item 2-2 of article 263 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature".

2. These rules determine:

1) form of the invoice which is written out electronically (further – the electronic invoice (EI);

2) procedure for the statement, sending, acceptance, registration, processing, transfer and receipt of ESF;

3) procedure for assurance of ESF;

4) features of assurance of receipt of the corrected, additional ESF;

5) procedure for storage of ESF.

3. The ESF which is written out according to the requirements established by Articles 256, of 263, 264 and 265 Tax codes and these rules, and registered in information system of electronic invoices is the basis for reference on account of the value added tax (further – the VAT). If the invoice it is written out both on paper, and electronically, the basis for reference on account of the VAT by the receiver of goods, works, services the invoice, written out electronically is.

4. In these rules the following concepts are used:

1) the lowered duty rate – rate of import customs duty, lower in comparison with effective rate of import customs duty of the Common customs tariff of the Eurasian Economic Union (further – the CCT EEU), established at the maximum level of rate provided by obligations of the Republic of Kazakhstan in the World Trade Organization;

2) structural division of the legal entity – branch, representation;

3) the confided (operator) – the legal entity who is participating in the relations regulated by the tax legislation of the Republic of Kazakhstan according to invoices, acting on the basis of the agreements of the order or the agreement (contract) on the Section of products;

4) the list – the inventory, imported on the territory of the Republic of Kazakhstan from the third countries which are not state members of the Eurasian Economic Union (further – EEU) to which the lowered rates of duties, and also the sizes of such rates are applied;

5) the goods included in the List – goods, code of the Commodity nomenclature of foreign economic activity of EEU (further – code of the CN FEA EEU) and which name are included in the List;

6) the registration certificate – the paper document or the electronic document issued by the certification center for confirmation of conformity of the digital signature to requirements established by the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature";

7) the authorized physical person – the worker of the legal entity (structural division of the legal entity) given the rights to perform on behalf of such legal entity (structural division of the legal entity) of transaction in the course of document flow in information system of electronic invoices based on the power of attorney, including right to sign of ESF on behalf of the legal entity (structural division of the legal entity);

8) normative reference information of authorized body – the information transferred from the database of bodies of state revenues and which is not tax secret according to the tax legislation;

9) the electronic document – the document in which information is provided in electronic and digital form and is certified by means of the digital signature;

10) the digital signature (further – the EDS) – set of electronic digital symbols created by means of the digital signature and confirming reliability of the electronic document, its accessory and invariance of content;

11) information system of electronic invoices (further – IS ESF) – information system of authorized body by means of which are performed the statement, sending, acceptance, registration, processing, transfer, obtaining and storage of ESF;

12) ESF – the document which is written out by means of IS ESF and conforming to requirements of regulations of the tax legislation and these rules;

13) the participant of IS ESF – person which signed the Usage agreement IS ESF (further – the Agreement) and registered in IS ESF;

14) accounting system of the participant of IS ESF – the business and tax accounting system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and (or) objects connected with the taxation which is conducted for the purpose of execution of the tax liability;

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