In 2026, a virtual warehouse is created and used in the ESF IS for working with goods and issuing SNTs in the cases established by the Rules for Issuing SNTs. The cited provisions of the Tax Code of the RK regulate the transitional procedure for refunding excess VAT and preserving the terms applicable to investment projects and agreements; therefore, they do not establish the procedure for creating and using a virtual warehouse (Articles 833, 837, 838, 839 of the Tax Code of the RK).
ESF Virtual Warehouse: What It Is Used For
The “Virtual Warehouse” module is part of the ESF IS and is intended for recording information about goods, their storage locations, and their movement when issuing related electronic documents. An accountant uses the module’s data when working with SNTs and checks whether the selected warehouse corresponds to the actual transaction.
A virtual warehouse does not replace the organization’s warehouse accounting. Accounting or inventory management software may contain more detailed information about inventories, cost, batches, and internal transactions. The ESF IS contains the information required for issuing electronic documents in this system.
Before starting work, the accountant must determine whether an SNT is required for the specific goods and transaction and whether the “Virtual Warehouse” module applies when it is issued. The current version of the Rules for Issuing SNTs and the lists provided therein should be followed: the procedure depends on the type of goods and the nature of the transaction.
How to Create a Virtual Warehouse in the ESF IS
Before creating a warehouse, check the organization’s registration details and the actual address where the goods are stored. The card details must correspond to the facility that the organization will select when issuing documents in the ESF IS.
The general procedure is as follows:
- Log in to the ESF IS using the profile of the relevant organization.
- Go to the “Virtual Warehouse” module.
- Create a warehouse card and enter the requested information about the facility.
- Check the address and other details before saving.
- Make sure that the created warehouse is available for selection when issuing the related document.
Button names and the location of elements depend on the current ESF IS interface. If a card for the actual warehouse already exists, first check whether its details can be updated. Creating a duplicate card may make it difficult to select the warehouse when subsequently issuing documents.
If the system reports a discrepancy in the address details, open the virtual warehouse card and compare its details with the current information about the facility. After making the available changes, save the card, check the address again, and repeat the document transaction. This check is particularly important after changes to the organization’s registration or address details.
ESF IS and Virtual Warehouse: How to Issue an SNT
Before issuing an SNT, the accountant must determine the type of transaction and the organization’s role in it. The goods, selected virtual warehouse, direction of movement, and other mandatory document details must then be checked.
The document currency is selected based on the type of transaction and the requirements of the current version of the Rules for Issuing SNTs. The value in the SNT must correspond to the details of the document on the basis of which the transaction is processed, if the relevant field is provided in the form.
Completing and saving the form in the ESF IS does not in itself mean that the document has been fully issued. After sending the SNT, check the processing result, the registration number assigned by the system, and the document’s current status. A draft must be distinguished from a document accepted and registered by the system.
If the document is not processed, successively verify the organization profile, warehouse card, address, goods details, and completion of mandatory fields. If the error concerns the facility or goods card, correct the relevant source data and then generate or send the document again.
ESF and Virtual Warehouse When Integrated with an Accounting System
Work with the virtual warehouse can be performed through the ESF IS web interface or through configured data exchange with an accounting system. The available transactions, authorization method, and data transfer procedure are determined by the capabilities of the ESF IS and the integration being used.
With automated data exchange, the accountant must check the information transferred from the accounting system: the organization, warehouse, address, goods data, and document details. The processing result in the ESF IS must also be checked because sending data from the accounting software does not in itself confirm registration of the SNT.
A practical verification procedure may be as follows:
- compare the warehouse card in the accounting system and the ESF IS;
- check whether the facility’s name and address are up to date;
- correct details that can be changed if discrepancies are found;
- repeat the data exchange or send the document again;
- check the SNT status and whether a registration number has been assigned.
Special information systems and separate data exchange rules may apply to certain industries. This procedure is used only by the participants and for the transactions expressly specified in the relevant rules. An industry-specific data exchange mechanism cannot automatically be extended to all ESF IS users.
What the Accountant Should Check Before Sending the Document
Before issuing an SNT, it is useful to perform a brief check:
- whether the goods are covered by transactions for which an SNT must be issued;
- whether the “Virtual Warehouse” module is required for this transaction;
- whether the organization’s role in the transaction has been determined correctly;
- whether the organization profile and warehouse have been selected correctly;
- whether the card details correspond to the actual facility;
- whether the goods data matches the transaction documents;
- whether the mandatory fields have been completed correctly;
- whether a registration number was received after sending;
- what status has been assigned to the document in the ESF IS.
To determine whether an SNT must be issued, use the current version of the Rules for Issuing SNTs and the lists provided therein. The accounting software settings and the procedure applied previously do not replace verification of the requirements for the specific goods and transaction.
Questions and Answers
What is a virtual warehouse in the ESF IS? — It is an ESF IS module for recording information about goods, their storage locations, and their movement when issuing related electronic documents.
How do I create an ESF virtual warehouse? — Log in to the organization’s profile, open the “Virtual Warehouse” module, create a facility card, and enter the requested details. Before using it, check the address and make sure that the warehouse is available for selection in the document.
Why is the document not being sent due to the warehouse address? — Compare the address in the virtual warehouse card with the current facility details. After making the available changes, save the card and repeat the transaction.
When is the issuance of an SNT complete? — After sending it, make sure that the ESF IS has processed the document, assigned it a registration number, and displayed the corresponding status. A saved draft does not confirm completion of the issuance process.
Can I work with a virtual warehouse through an accounting system? — Configured data exchange may be used if it is supported by the ESF IS and the accounting system. The accountant must check the transferred information and the document processing result.