How to Issue an SNT
To issue an accompanying consignment note for goods (SNT), an accountant must determine the type of transaction, verify the goods items and information on the movement of goods, complete the electronic document in the information system and submit it in accordance with the established procedure. An SNT is prepared for transactions subject to the requirement to issue it: the movement, sale and shipment of goods within Kazakhstan, the import of goods into Kazakhstan, the export of goods from Kazakhstan, as well as certain international road transport operations between EAEU member states (Article 179 of the Tax Code of the Republic of Kazakhstan).
Before preparing the document, check the key transaction details: the consignor and consignee, the counterparty’s details, the points of departure and destination, the name and quantity of the goods, units of measurement, commodity codes and direction of movement. The information in the accounting system should be compared with the data used to complete the SNT. The document must correspond to the actual movement, sale, shipment, import or export of the goods.
The practical workflow is as follows:
- determine the type of transaction and the direction of movement of the goods;
- check whether the goods are included in the list of goods for which an SNT must be issued;
- verify the details of the parties to the transaction and the information about the goods;
- complete the SNT based on the actual business transaction;
- perform the document validation provided by the system;
- correct any discrepancies identified and repeat the validation;
- submit the SNT and check the result of its processing in the information system.
The list of goods, SNT forms, the procedure for their preparation and document flow are determined by the authorized body (Article 179 of the Tax Code of the Republic of Kazakhstan). Therefore, when completing the document, use the current form and mandatory fields provided by the information system for the relevant type of transaction. Details must not be copied mechanically from another document without verification: the SNT must reflect the actual movement of the specific goods.
Rules and Deadlines for Issuing an SNT in 2026
In 2026, the deadline for issuing an SNT depends on the type of transaction. For the movement, sale or shipment of goods within Kazakhstan, the SNT must be issued no later than the start of the movement, sale or shipment. When importing goods from the territory of an EAEU member state, the document must be issued before crossing the State Border of the Republic of Kazakhstan (Article 179 of the Tax Code of the Republic of Kazakhstan).
When exporting goods from Kazakhstan to both EAEU member states and states that are not members of the EAEU, the SNT must be issued no later than the start of the movement, sale or shipment. For international road transport from one EAEU member state to another through the territory of Kazakhstan, the SNT must be issued at the road checkpoint when crossing the State Border of the Republic of Kazakhstan (Article 179 of the Tax Code of the Republic of Kazakhstan).
For internal control, it is useful to maintain a register of issued and received SNTs and regularly compare it with documents relating to sales, purchases, movements, imports and exports. If the 1C configuration in use provides a report on issued and received SNTs, it can be used to reconcile outgoing and incoming documents. The section name and location of the report depend on the interface and settings of the configuration in use.
Check not only whether the document has been created, but also the result of its processing in the information system. A document prepared in the accounting system must be submitted within the deadline established for the relevant transaction. The mere presence of a draft in the software does not confirm the timely preparation and submission of the SNT.
Errors During Issuance and Corrected SNTs
If the information system reports an insufficient quantity of goods, compare the information in the accounting system with the data used to complete the SNT. Check the point of departure, source of origin of the goods, unit of measurement, quantity, name and commodity codes. Corrections must correspond to the source documents and the actual movement of the goods.
If the goods were recognized in the accounts using one set of details but different details were specified in the SNT, simply deleting a particular code or value may not be sufficient. The related document fields and previous transactions involving the goods must be checked in sequence. After eliminating the discrepancies, perform the validation again and only then submit the SNT.
If an error is found in an SNT that has already been issued, use the correction method provided by the current form and the information system. Another initial SNT should not be created arbitrarily for the same transaction: this may result in multiple documents containing inconsistent information. The forms, preparation procedure and document flow for SNTs are established by the authorized body (Article 179 of the Tax Code of the Republic of Kazakhstan).
If a corrected SNT has been prepared in the information system but the information is not updated in 1C, check the following:
- whether the document was received from the information system after its processing was completed;
- whether the file format corresponds to the data exchange mechanism of the configuration in use;
- whether the section corresponding to the document direction was selected;
- whether the organization’s role as consignor or consignee was determined correctly;
- whether the current SNT status is reflected after synchronization.
The upload direction should be determined based on the organization’s role in the specific transaction. An outgoing and an incoming SNT must not be assigned to the same section merely because the documents relate to the same goods or counterparty. After uploading, compare the document number, date, parties to the transaction, goods items and status.
Issuing an SNT for Export
The export of goods from Kazakhstan is among the transactions for which the tax authorities monitor compliance with the SNT preparation procedure. This applies to exports both to EAEU member states and to states that are not members of the EAEU (Article 179 of the Tax Code of the Republic of Kazakhstan).
For an export transaction, carefully check the parties’ details, the direction of movement, the points of departure and destination, goods items, quantity, units of measurement and codes. The document must reflect the actual export transaction, and its information must correspond to the source and shipping documents.
An export SNT must be issued no later than the start of the movement, sale or shipment of the goods (Article 179 of the Tax Code of the Republic of Kazakhstan). Therefore, the verification of details and correction of errors must be completed before that time. Resubmitting the document without correcting the identified discrepancy does not constitute correct completion of the SNT.
The list of goods subject to the requirement to issue an SNT, as well as the document form and document flow procedure, are established by the authorized body (Article 179 of the Tax Code of the Republic of Kazakhstan). When preparing an export transaction, use the form and set of fields applicable to the relevant goods and export direction on the transaction date.
Frequently Asked Questions
Must an SNT be issued before the goods start moving? — For the movement, sale or shipment of goods within Kazakhstan, as well as for the export of goods, the SNT must be issued no later than the start of the movement, sale or shipment. When importing from an EAEU member state, it must be issued before crossing the State Border of Kazakhstan (Article 179 of the Tax Code of the Republic of Kazakhstan).
What should be done if the quantity is insufficient for the SNT? — Compare the quantity in the accounting system with the information specified in the SNT, and also check the point of departure, units of measurement, source of origin and commodity codes. The corrected data must correspond to the source documents and the actual movement of the goods.
How can a corrected SNT be uploaded to 1C? — Retrieve the document after it has been processed by the information system, select the upload direction based on the organization’s role and use the data exchange format supported by your configuration. After uploading, check the document details and current status.
Where can issued and received SNTs be checked in 1C? — Use the journal or report for issued and received SNTs provided by the configuration. The command’s location depends on the interface, version and configuration settings. In the report, compare outgoing and incoming documents with the accounting transactions.
What deadlines apply to issuing SNTs in 2026? — For domestic transactions in Kazakhstan and exports, an SNT must be issued no later than the start of the movement, sale or shipment; for imports from an EAEU member state, before crossing the state border; and for international road transit between EAEU member states through Kazakhstan, at the road checkpoint when crossing the border (Article 179 of the Tax Code of the Republic of Kazakhstan).
Sources
Tax Code of the Republic of Kazakhstan, Article 179 “Monitoring Compliance with the Procedure for Issuing Accompanying Consignment Notes for Goods”.