Starting from September 1, 2026, a mechanism for traceability of goods within the EAEU will be introduced.
The Department of State Revenue for the city of Astana recalls that from September 1, 2026, the mechanism of traceability of goods imported into the customs territory of the Eurasian Economic Union (EAEU) will come into force.
The traceability of goods is carried out in accordance with Article 180 of the Tax Code of the Republic of Kazakhstan and provides for accounting of goods subject to traceability, as well as transactions with them using the national traceability system.
The rules of operation of the traceability mechanism were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated October 24, 2025 No. 623.
Taxpayers who carry out the turnover of goods included in the list of goods subject to traceability need to issue accompanying invoices for goods through the "Virtual Warehouse" module. Electronic invoices for such goods are issued on the basis of the issued co-ops.
The list of goods subject to traceability was approved by Decision No. 5 of the Council of the Eurasian Economic Commission dated January 26, 2026. It includes 34 codes of the commodity nomenclature of foreign economic activity (EAEU HS).
In order to comply with the requirements of the legislation, the State Revenue Department recommends that participants in foreign economic activity and other taxpayers involved in the turnover of these goods familiarize themselves with the new requirements in advance and ensure timely processing of agricultural products and electronic invoices.
