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

Article 176-1. Traceability of circulation of goods imported into customs territory of the Eurasian Economic Union

1. Traceability of the circulation of goods imported into the customs territory of the Eurasian Economic Union, in accordance with an international treaty ratified by the Republic of Kazakhstan, is carried out by organizing a system for accounting of goods subject to traceability, and operations related to the circulation of such goods, using the national traceability system in accordance with an international treaty ratified by the Republic of Kazakhstan.

2. The national traceability system is an information system of electronic invoices, which ensures the collection, accounting and storage of information about goods subject to traceability, and transactions related to the circulation of such goods, in the manner and terms determined by an international treaty ratified by the Republic of Kazakhstan.

3. Taxpayers involved in the circulation of goods subject to traceability are required to:

issue accompanying documents in the form of electronic documents, except for the case when execution in the form of electronic documents is impossible due to a malfunction of information systems caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet information and telecommunication network), power outages, and also in other cases determined in the manner established by an international treaty ratified by the Republic of Kazakhstan;

provide complete and reliable information to be included in the national traceability system.

The accompanying document of the national traceability system is an electronic invoice.

4. For non-fulfillment or improper fulfillment of obligations for traceability of the circulation of goods arising from an international treaty ratified by the Republic of Kazakhstan, taxpayers bear responsibility established by the laws of the Republic of Kazakhstan.

5. The authorized body ensures:

1) the functioning of the mechanism for traceability of the circulation of goods subject to traceability, in accordance with an international treaty ratified by the Republic of Kazakhstan;

2) sending information contained in the national traceability system about goods subject to traceability and transactions related to the circulation of such goods to the relevant member state of the Eurasian Economic Union in accordance with an international treaty ratified by the Republic of Kazakhstan.

6. The rules for the functioning of the goods traceability mechanism are approved by the authorized body.

Footnote. Chapter 20 is supplemented by Article 176-1, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).