According to the order of the Minister of Finance dated January 11, the Rules for the implementation of a pilot project to improve the administration of socially significant foodstuffs tracked in Kazakhstan, including grain, on the basis of the Electronic Invoice Information System (ESF) have been extended until December 31, 2023.
Zakon Agency.kz explains that within the framework of the pilot project, manufacturers, importers, suppliers, including taxpayers who are not registered for VAT, when selling foodstuffs and grain to legal entities and individual entrepreneurs, are required to issue an ESF, with the exception of retail sales to the end consumer.
The order comes into effect on January 18 and applies to legal relations that have arisen since January 1, 2023.