On taxes and other obligatory payments to the budget (Tax Code)

Article 176. Control over the observance of the procedure of registration of accompanying invoices for goods

The tax authorities shall exercise control over compliance with the procedure for issuing accompanying invoices for goods:

1) when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan, including in the international road transportation between the member states of the Eurasian Economic Union;

2) when importing goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union;

3) when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union.

The obligation to issue accompanying invoices for goods shall arise in the following terms:

1) when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan - no later than the start of moving, selling and (or) shipping of goods;

2) importing goods into the territory of the Republic of Kazakhstan:

from the territory of states that are not members of the Eurasian Economic Union - no later than the beginning of the movement, sale of goods that have undergone customs clearance;

from the territory of the member states of the Eurasian Economic Union - before crossing the state border of the Republic of Kazakhstan;

3) at the exportation of goods from the territory of the Republic of Kazakhstan to the territory of the states that are not members of the Eurasian Economic Union, and the member states of the Eurasian Economic Union - no later than the beginning of the movement, sale and (or) shipment of goods;

4) when carrying out international road transportation from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union through the territory of the Republic of Kazakhstan - at the automobile checkpoint when crossing the state border of the Republic of Kazakhstan.

The list of goods subject to the obligation to draw up accompanying invoices for goods, as well as the procedure for registration and their document flow, shall be established by the authorized body.

Footnote. Article 176 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).