SNT and the virtual warehouse in 1C: step-by-step instructions

In 1C, an SNT is issued based on an accounting document: a sale, a transfer, a return to a supplier or a retail sales report. In the document, click “SNT” → “Create SNT”, check the data, sign the waybill with a digital signature and send it to the ESF information system. The recipient confirms or rejects the SNT, and the ESF for these goods is then issued based on the registered waybill. For this chain to work, the virtual warehouse and electronic SNT are turned on in 1C in advance, and accounting warehouses are mapped to virtual ones. From 1 January 2026, new SNT Issuing Rules and a new list of goods apply. Below: whom they concern, what deadlines are set, how to go through all the steps in 1C, and where mistakes happen most often.

What SNT and the virtual warehouse are

Goods transportation document (SNT) — a document accompanying goods to control their movement, including confirming their shipment (subparagraph 16 of Article 21 of the Tax Code). Under the SNT Issuing Rules, it is also a primary accounting document. An SNT is issued electronically in the ESF information system. On paper, only if KGD has confirmed on its website that it cannot be issued in the system due to a technical failure.

Virtual warehouse — a module of the ESF information system that automatically ensures goods traceability across Kazakhstan. Each taxpayer warehouse has a warehouse ID, and each product item has an automatically assigned product ID. Goods are received into the virtual warehouse by SNT, by goods declarations, and through the “Balances” and “Production” forms, and written off by SNT, by a cash register receipt with the product ID, and in some cases without a waybill.

The Rules distinguish four types of virtual warehouses: the main “Warehouse” (there can be several), “Unallocated warehouse”, “Point of sale” and “Archive”. In addition, a warehouse can have an attribute: “Priority warehouse” for automatic receipt and write-off, “Public warehouse”, which the buyer opens to the supplier for selection during shipment, a warehouse for leasing, for customer-supplied raw materials, or for joint activities.

Who must issue SNT in 2026

From 1 January 2026, Order No. 657 of the Acting Minister of Finance of 31 October 2025 applies. It approved a new list of goods and the SNT Issuing Rules, and the previous Order No. 1424 lost force. The list has nine lines:

List line	Goods	When an SNT is needed
1–6	Biofuel; ethyl alcohol and alcoholic products; certain types of petroleum products; gasohol, benzanol, nefras, light hydrocarbon mixture, ecological fuel; liquefied petroleum gas; narcotic drugs, psychotropic substances and precursors	Transfer, sale and shipment within Kazakhstan; export to non-EAEU countries
7	Goods subject to traceability under the Agreement on the Traceability Mechanism in the EAEU	Sale within Kazakhstan; export to non-EAEU countries
8	Any goods imported from EAEU countries	On import, except import by a passenger car with a carrying capacity of up to 2.5 t
9	Any goods exported to EAEU countries	On export, with the same exception

From 1 September 2026, the traceable goods in line 7 are household refrigerators and freezers, washing machines and TVs: 34 EAEU HS (TN VED) codes in total under Decision No. 5 of the Council of the Eurasian Economic Commission of 26 January 2026. SNT for them are issued through the virtual warehouse, and ESF are issued based on SNT.

The SNT is issued by the supplier, and on import by the recipient. If goods are imported from or exported to the EAEU for an individual by road, the SNT is issued by the carrier: a forwarder or courier service. For goods on the list, a waybill is also needed for transfers within one company, including between its divisions. The exception is the transfer of goods from lines 6 and 7 within Kazakhstan. When goods are carried by road, an SNT is issued separately for each vehicle.

When an SNT is not needed

Paragraph 15 of the Rules exempts from SNT, in particular:

• retail sales with a cash register receipt, through a terminal, with payment by bank card, as well as sales to individuals for electronic money;
• retail sales of fuel from lines 3, 4 and 5 at filling stations;
• import and export via trunk pipelines and power lines;
• transfer of goods within one person between premises at the same address;
• shipment of returnable packaging (except export to the EAEU of packaging whose code is on the WTO exemption list);
• import and export by individuals of goods for personal use.

SNT deadlines: issue, confirmation, correction

Action	Deadline	Basis
Issue an SNT for shipment, transfer within Kazakhstan and export	No later than the start of transfer, sale or shipment	Art. 179 of the Tax Code, para. 16 of the Rules
Issue an SNT for import from the EAEU	Before crossing the state border of Kazakhstan	Art. 179 of the Tax Code, para. 16 of the Rules
Confirm or reject an SNT (recipient)	10 calendar days from registration; with delivery by transport, 20 business days	Para. 17 of the Rules
Correct or revoke an SNT with an error or without the recipient's response (supplier)	The same 10 calendar or 20 business days	Para. 19 of the Rules
Correct a rejected SNT for which an ESF has already been issued	No later than 3 business days after rejection	Para. 30 of the Rules
Issue or confirm an SNT after an ESF information system failure	3 business days after the system is restored	Para. 29 of the Rules
Enter into the ESF information system a paper SNT issued during a failure	3 business days after the failure is fixed	Para. 44 of the Rules

Recipient confirmation is not required for exports, for sales of goods from lines 3 and 4 to the end consumer, and for sales to a “small retail outlet”. This is a buyer on the simplified declaration who is engaged in retail trade or catering and uses an online cash register. The ESF information system sets this mark automatically. An SNT for import or export to the EAEU with a border crossing mark can no longer be revoked.

Who works through the virtual warehouse

Here it is important to distinguish two lists.

1. SNT through the “Virtual warehouse” module. Waybills for goods from lines 1–7 are issued through the module. SNT for import from and export to the EAEU (lines 8 and 9) are, as a general rule, issued without it (paragraph 7 of the Rules).
2. ESF through the “Virtual warehouse” module. A separate list was approved by Order No. 661 of 31 October 2025. It has 353 items by EAEU HS (TN VED) codes: alcohol, wine, beer and other alcoholic drinks, petroleum products and bitumen, liquefied gases, a number of chemicals and precursors, household refrigerators and freezers. ESF for such goods are issued through the module. The obligation also applies to non-VAT payers if the goods came to them with records in the virtual warehouse (subparagraph 10 of paragraph 1 of Article 208 of the Tax Code).

In August 2026, the Ministry of Finance put up for discussion a draft that expands the list of Order No. 661 with agricultural products and goods with a minimum price level. The discussion ran until 1 September 2026. Before deciding whether this concerns you, check the current version of the order on adilet.zan.kz.

The data entered in the “Balances” and “Production” forms must match the actual stock in the warehouse (paragraph 6 of the Rules). Goods imported from the EAEU in disassembled form are assembled in the virtual warehouse with the “Assembly” form. Goods from lines 1–7 are written off from the virtual warehouse without an SNT in these cases:

• sale by a cash register receipt with the product ID: automatically on the 16th calendar day from the day of sale;
• use for own needs, in production, in performing work and providing services;
• spoilage, loss, theft, disposal;
• end of traceability;
• supply to a “small retail outlet”: automatically 30 calendar days after the SNT is issued.

How to prepare 1C for working with SNT and the virtual warehouse

The steps below are described for “1C:Accounting 8 for Kazakhstan”, edition 3.0, based on the configuration documentation and methodological materials for it. “1C:Trade Management for Kazakhstan” also has mechanisms for SNT, ESF and electronic virtual warehouse documents (EDVS). Menu item names may differ slightly between releases.

Before setting up, check the program version. Direct exchange with the ESF information system works through the “1C:ESF for Kazakhstan” service, which transfers ESF, EAVR and SNT in the PROF and CORP versions with a valid 1C:ITS contract and in 1C:Accounting Basic starting with release 3.0.53.2 with a TECHNO or PROF level contract. If your Basic program or release does not support the service, documents are exported to XML and uploaded to the portal. More about the differences is in the articles “1C Basic or PROF” and on 1C:ITS plans.

Step 1. Turn on the virtual warehouse

In “Administration — Functionality”, on the “VAT” tab, select the “Virtual warehouse” checkbox. Then, in “Administration — General settings — Virtual warehouse”, start the “Assistant for switching to VW goods accounting”. The assistant will guide you through the stages: the switch date, connection to the ESF information system, choosing the price for EDVS, loading the global virtual warehouse catalog (GSVS), setting up virtual warehouses, switching to sources of origin version 2.0 and sending balances. The switch is done once and cannot be undone, so back up the database before it.

Step 2. Turn on electronic SNT

Set the “Use electronic SNT” constant in “Administration — General settings — Electronic waybills”. It becomes available only after switching to virtual warehouse goods accounting.

Step 3. Map the warehouses

In the “Mapping of warehouses and virtual warehouses” information register, link each accounting warehouse with a virtual one. Then, when an SNT is created, the organization's virtual warehouse data will be filled in automatically.

Step 4. Load counterparty warehouses

Buyers' public warehouses are stored in the “Counterparty virtual warehouses” catalog. They are loaded by the “Assistant for getting counterparty virtual warehouses”: select counterparties, get their warehouses from the ESF information system and choose the ones you need.

Step 5. Check items

The HS (TN VED) code determines whether the goods fall into the lists and how they are recorded in the virtual warehouse. Before the first shipment, check the codes and units of measure in item records.

How to issue an SNT in 1C: step by step

1. Issue the accounting document. An SNT is created based on “Sale of inventory and services”, “Inventory transfer”, “Inventory return to suppliers” or “Retail sales report”.
2. Create the SNT. Click “SNT” → “Create SNT” in the document form or in the list. 1C will fill in the waybill from the base document data. For a sale, the type “Primary” and the operation type “Sale of goods” are filled in; for a transfer, “Transfer of goods”.
3. Check the data. Check the shipping warehouse and the recipient's warehouse, names, HS (TN VED) codes, quantities and transport details. If goods travel in two vehicles, two SNT are needed.
4. Sign and send. An SNT is issued only with the current date: when sending, 1C will replace the issue date with today's. After registration in the ESF information system, the waybill gets a registration number.
5. Monitor the status. Until the recipient responds, the goods in the virtual warehouse are reserved. After confirmation they are written off; after rejection or revocation, the reserve is released.
6. Issue an ESF based on the SNT. In the registered SNT, click “ESF and SF”. 1C will create an “Invoice (issued)” and an “Electronic invoice” at the same time, and the SNT number and date will go into the “Delivery documents” section.

If a waybill or invoice is not sent, the cause is usually the same as with ESF: NCALayer, the digital signature key, the ITS contract or an outdated release. The order of checks is covered in the article “ESF is not sent from 1C”.

Incoming SNT: confirmation and receipt

1. Open “Purchases — Electronic goods transportation documents (received)” and click “Receive”. 1C will load SNT from the ESF information system.
2. Check the waybill against the goods actually received and click “Confirm” or “Reject”. The deadline is 10 calendar days, or 20 business days with delivery by transport.
3. Click “Create primary document”. “Receipt of inventory and services” will be filled with data from the SNT, and the waybill itself will get a link to the accounting document.

Returns work like this. If an SNT is rejected, the supplier moves the goods back to its warehouse under the same waybill with the “rejected” status. If the SNT has already been confirmed, the recipient issues a return SNT and specifies the registration number of the original one.

Import from the EAEU

On import, the recipient issues the primary SNT itself before the border is crossed. In 1C, it is entered manually in the list of issued SNT or based on “Receipt of goods and services” with the “Import” operation type. Then the waybill is sent and confirmed, and product IDs are obtained with the “More — Get product identifiers” command. For goods from lines 1–7, the primary SNT data is matched with form 328.00 (the application for the import of goods and payment of indirect taxes). This must be done within 10 business days after the state revenue authorities confirm payment of the taxes. In 1C, there is a “Matching SNT with tax form 328.00” document for this.

How SNT and ESF are linked

• ESF based on SNT. For goods that require an SNT, the electronic invoice is issued based on it (paragraph 28 of the Rules, paragraph 3 of Article 180 of the Tax Code).
• SNT number in line 32. Line 32 of the ESF, “Document confirming the supply of goods, works, services”, shows the number and date of the registered SNT.
• Identical goods data. It matches in the SNT and ESF. Only the value and data for goods whose qualitative and quantitative characteristics change may differ (their HS (TN VED) codes are given in Appendix 2 to the Rules).
• SNT first, then ESF. An SNT is issued before shipment starts. An ESF is issued no earlier than the turnover date and no later than 15 calendar days after it (paragraph 1 of Article 493 of the Tax Code).
• Rejection and revocation. If the recipient rejects an SNT, the ESF based on it is canceled after 3 business days. The supplier issues the corrected SNT and corrected ESF within the same 3 business days. When an SNT is revoked, the linked ESF is canceled too.

These rules are easiest to follow if the ESF is created from the SNT with a command in 1C rather than typed manually on the portal.

Common mistakes when issuing SNT

• The SNT is issued after the vehicle has left. The deadline is no later than the start of shipment. Issue the waybill right after the sale, before loading, and assign this duty to a specific employee.
• One SNT for several vehicles. The Rules require a separate waybill for each vehicle. If the shipment goes in two trips, split it into two documents.
• The quantity in the waybill does not match the actual quantity. Check the quantity against the actual shipment before sending the SNT. If an error still gets through, issue a corrected SNT within the deadline in paragraph 19 of the Rules: 10 calendar or 20 business days from the registration date.
• The ESF does not match the SNT. This most often happens when the invoice is issued manually. Create it from the SNT, and the goods section will match.
• The buyer did not respond to the SNT. The supplier must correct or revoke an unconfirmed and unrejected waybill on time. Monitor statuses in the list of issued SNT.
• A rejected SNT was not corrected within 3 business days. The ESF based on it is canceled, and the corrected SNT and ESF will have to be issued past the deadline in paragraph 30 of the Rules. Check rejected waybills daily.
• Warehouses are not mapped, balances do not match. The SNT picks the wrong warehouse or is not filled in. Map the warehouses and regularly reconcile balances in 1C with the virtual warehouse.
• An error in an SNT for import or export to the EAEU. After the border crossing mark, such a waybill can no longer be revoked. Check it before the vehicle leaves.

Fines under Article 283-1 of the Code of Administrative Offenses

Violation	Small business	Medium business	Large business
Failure to submit or late submission of an SNT	10 MCI	20 MCI	30 MCI
Mismatched name, inaccurate quantity (volume) of goods in an SNT	20 MCI	40 MCI	50 MCI
Failure to issue an SNT	50 MCI	100 MCI	200 MCI

For failure to issue an SNT, in addition to the fine, the alcohol, petroleum products or biofuel involved in the violation are confiscated. For a repeat violation within a year, the fines are higher.

Summary: a checklist

• Check your goods against two lists: for SNT (Order No. 657) and for ESF through the virtual warehouse (Order No. 661).
• Make sure you have the PROF or CORP version or 1C:Accounting Basic release 3.0.53.2 or later (it needs a TECHNO or PROF level contract), a valid 1C:ITS contract and a connected 1C:ESF service.
• Turn on the virtual warehouse and electronic SNT in 1C, map the warehouses, load counterparty warehouses.
• Issue SNT before shipment starts, separately for each vehicle.
• Respond to incoming SNT within 10 calendar days, or 20 business days with delivery by transport.
• Issue ESF from SNT, not manually.
• Correct a rejected SNT no later than 3 business days.
• Regularly reconcile virtual warehouse balances with your records and the actual stock.

If your company still types SNT manually on the portal or the exchange works intermittently, AC PRO will set up issuing ESF and SNT from 1C and working with the virtual warehouse. We work in Almaty and remotely across Kazakhstan. For trading companies that keep their warehouse in 1C:Trade Management, we set up SNT during 1C:Trade Management implementation. And 1C support helps install releases for ESF information system changes on time.