Issuance of electronic delivery notes from 1 January 2020

In detail:

According to Article 176 of the Tax Code, starting from 1 January 2020 suppliersand, in the case of import of goods to Kazakhstan, recipients,must issue electronic delivery notes in the following cases:  

• transfer, sale and (or) shipment of goods to Kazakhstan;
• import of goods to Kazakhstan from the EAEU member States and other jurisdictions;
• export of goods from Kazakhstan to the EAEU member States and other jurisdictions.