--- title: "Global Directory of Virtual Warehouse" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-03 canonical: https://buhgpt.kz/suraqtar/globalnyy-spravochnik-virtualnogo-sklada-en source: BuhGPT --- # Global Directory of Virtual Warehouse > **TL;DR:** The virtual warehouse is a tool for tracking the movement of goods within the electronic invoice (ESF) information system. It allows for monitoring the receipt, movement, and disposal of goods based on issued and received electronic invoices. Below is a practical guide that wi --- The virtual warehouse is a tool for tracking the movement of goods within the electronic invoice (ESF) information system. It allows for monitoring the receipt, movement, and disposal of goods based on issued and received electronic invoices. Below is a practical guide that will help you understand how the virtual warehouse works and what is important to consider when working with it. What is a virtual warehouse A virtual warehouse is a digital registry of stock and turnover of goods, which is automatically generated based on data from electronic invoices. Essentially, it is a "mirror" of the actual movement of goods: when a taxpayer receives goods via ESF, the item is added to the virtual warehouse, and upon subsequent sale, it is deducted. This approach ensures transparency in the supply chain and simplifies the control over the turnover of goods. The main idea of the virtual warehouse guide is that each item should have a unified description and correctly "pass" through the entire chain—from the importer or manufacturer to the final seller. Who is affected Working with the virtual warehouse is particularly relevant for those who are required to issue electronic invoices and work with goods. This primarily concerns: - participants in the turnover of goods subject to traceability; - importers and those bringing goods into the country; - wholesalers and retailers who resell the received goods; - accountants and specialists responsible for issuing and receiving ESF. If your activities are related to the movement of goods and the issuance of electronic invoices, maintaining the virtual warehouse correctly becomes part of everyday accounting processes. How to work with the guide The virtual warehouse guide serves as the basis for the correct reflection of goods. It helps to standardize the names and characteristics of items so that when issuing ESF, the data matches between the sender and the recipient. Key principles of operation: 1. Receipt of goods. When receiving an ESF for purchased goods, the corresponding items automatically appear in the buyer's virtual warehouse. 2. Storage of stock. The system keeps track of current stock levels for each item, reflecting everything that has been received but not yet sold. 3. Deduction upon sale. When the goods are sold further, the item is reduced or zeroed out in the warehouse when issuing an ESF. 4. Compliance control. Only the volume that is recorded in the virtual warehouse can be sold—this excludes the sale of "non-existent" goods. What the taxpayer should do To ensure correct operation with the virtual warehouse, follow several practical recommendations: - Check incoming ESF. Ensure that the received goods are correctly reflected in the warehouse, and that names and units of measurement match the guide. - Monitor stock levels. Regularly reconcile actual stock with system data to timely identify discrepancies. - Correctly deduct goods. When issuing outgoing ESF, specify only those items that are actually recorded in the warehouse. - Timely resolve errors. If an item is reflected incorrectly, investigate the source of the discrepancy—most often, this is a mismatch in names or an incorrectly issued document. Careful maintenance of the virtual warehouse reduces the risk of blocks when issuing ESF and simplifies the process of passing inspections. Deadlines and procedures The virtual warehouse operates in conjunction with the general rules for issuing electronic invoices: the movement of goods is reflected in the system at the moment of issuing the corresponding ESF. Typically, there are no separate "additional" deadlines for the warehouse itself—data relevance is ensured by timely and correct issuance of documents. To avoid errors, refer to the current requirements and clarifications from the relevant authority and keep an eye on updates in the section dedicated to the ESF information system. Frequently asked questions What is a virtual warehouse in the ESF information system? — It is a digital account of stock and movement of goods, which is automatically generated based on issued and received electronic invoices. Who needs to maintain a virtual warehouse? — Primarily those who work with goods and are required to issue ESF: importers, wholesalers, retailers, and their accountants. Why can't I issue an ESF for the goods? — Often the reason is that the item is not in the virtual warehouse or its volume is less than specified: the system does not allow selling more than what is recorded in stock. How to correct stock discrepancies? — You need to find the source of the error—usually, this is a mismatch in names, units of measurement, or an incorrectly issued incoming/outgoing document—and correct the corresponding ESF. Why is a unified product guide needed? — It standardizes the names and characteristics of items so that the data matches between the seller and the buyer, and the goods correctly pass through the entire supply chain. Sources - Tax Committee · ESF information system section (diff page) — "Global Guide to the Virtual Warehouse" --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_