Club of accountants: what, where, when?
At the second meeting of the Club of Accountants, which was held at the Regional Chamber, were considered one of the most pressing - issue of electronic invoices
The Club of Accountants was created by RCE in order to exchange experiences and to improve the level of knowledge and, in general, the competence of the profession, to create a single information space. Running ahead, we can highlight that its participants have noted the effectiveness of the creation of such a dialogue platform, which enables to hold a consolidated discussion of pressing topics for specialists of accounting, asking urgent questions and to receive answers to them.
The topic of electronic invoices during a roundtable was raised not by a coincidence. According to Deputy Director of RCE Fatima Gerfanova, the Chamber receives a lot of appeals from entrepreneurs, especially in the retail sector, to clarify the mechanism of issue of electronic invoices. This and similar questions interested the participants of the Club of Accountants: what is the procedure, terms of registration of e-invoices, on what goods you need to issue it, and many others.
According to the chief specialist of administration office of VAT of the Regional State Revenue Department AsselTyshtybaeva, from 1st of January this year, all authorized economic operators must provide e-invoices, i.e., legal persons who are entitled to use special simplifications, provided by the customs legislation, from 1st of July this year - Customs agents, carriers, owners of temporary storage warehouses, bonded warehouses. From 1st of January 2018 e-invoices will be provided by large taxpayers subject to monitoring, and since the beginning of 2020 - all VAT payers.
"However, despite the legislative provisions that shift certain tax obligations until 2020, during sale in Kazakhstan or export of goods from the list of exemptions, imported into the territory of our country from third countries, Member States of EAEU or manufactured on the territory of the Republic of Kazakhstan, relevant invoices should issued only in an electronic form", - said the head of SRD of Kokshetau Marina Orlova. (Http://www.kgd.gov.kz/ru/section/vto)
Currently, the list of exceptions consists of 1347 headings (58 commodity groups from 97 commodity groups within FEACN, including: agricultural production, light industry, vehicles and other), but next year the list will exceed 3800 items.
Club members spoke of other topics: what documents are sent to the taxpayer as a result of off-site control (notice on infringements of high risk, accompanied by their descriptions, notices of violations, with minimal violation nothing is sent to the taxpayer, but this information is stored in the database), responsible for the violations, etc, as well as changes in legislation. In particular, it was assumed that from New Year individual entrepreneurs engaged in trade under the patent, will be transferred to other tax regimes (the simplified declaration or the generally established taxation regime). This provision was moved to 2020.
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