The list of goods subject to mandatory accompanying waybills and electronic invoices via the Virtual Warehouse has been expanded

Who is affected

Importers, manufacturers, and sellers of goods from the updated list. Companies operating with petroleum products, liquefied petroleum gas, biofuels, ethyl alcohol, and alcoholic beverages. Participants in the turnover of goods subject to traceability within the EAEU. From December 1, 2026, importers of goods subject to the minimum import price level and suppliers of certain types of agricultural products. Logistics companies and freight forwarders issuing accompanying waybills for goods.

What changes

The Ministry of Finance has updated the list of goods for which electronic invoices are issued through the Virtual Warehouse module of the electronic invoice information system and accompanying waybills for goods are executed. The list includes nine categories. The main part of the order comes into effect on November 1, 2026, and provisions regarding goods with a minimum import price level and certain types of agricultural products come into effect on December 1, 2026. Practical implications for business: if the HS codes of your nomenclature are included in the list, executing sales without accompanying waybills for goods and without electronic invoices via the Virtual Warehouse constitutes a violation, and inventory balances require registration in the module.

List of changes

• The list of goods for which electronic invoices are issued through the Virtual Warehouse module of the electronic invoice information system has been updated
• Biofuels have been included in the list
• Ethyl alcohol and alcoholic beverages have been included in the list
• Certain types of petroleum products have been included in the list
• Gasohol, benzanol, nefras, and other types of fuel have been included in the list
• Liquefied petroleum gas has been included in the list
• Narcotic drugs, psychotropic substances, and precursors have been included in the list
• Goods subject to traceability within the framework of the Eurasian Economic Union have been included in the list
• From December 1, 2026, goods to which the minimum import price level is applied are included in the list
• From December 1, 2026, certain types of agricultural products are included in the list
• For goods from the list, the execution of accompanying waybills for goods and the issuance of electronic invoices via the Virtual Warehouse module are mandatory

Effective date

From November 1, 2026. Provisions regarding goods with a minimum import price level and certain types of agricultural products are effective from December 1, 2026.

Details and status

For further details and to check the status, please contact us. This material is for information only and does not constitute legal advice.

Source

https://www.zakon.kz/pravo/6535915-obnovlen-perechen-tovarov-oformlyaemykh-cherez-virtualnyy-sklad.html