On taxes and other obligatory payments to the budget (Tax Code)

Article 441. Place of sale of goods, works, services

1. A place of sale of goods is identified in accordance with paragraph 1 of Article 378 of this Code.

2. The territory of a member state of the Eurasian Economic Union shall be recognized as a place of sale of works, services if:

1) works, services are directly related to immovable property located in the territory of this state.

The provisions of this subparagraph shall also apply to services for leasing, renting and providing immovable property for use on other grounds.

For the purposes of this subparagraph, immovable property is recognized to be land plots, subsoil plots, isolated water bodies and everything, which is firmly fixed to the earth, i.e., items that cannot be moved without causing incommensurate damage to their intended use, including forests, perennial plantations, buildings, structures, pipelines, power lines, enterprises as property complexes and space facilities;

2) works, services are directly related to movable property, vehicles located in the territory of this state (except for services for leasing, renting and providing movable property and vehicles for use on other grounds).

For the purposes of this subparagraph, movable property shall be deemed as things unrelated to the immovable property specified in subparagraph 1) of this paragraph, vehicles.

For the purposes of this subparagraph, vehicles are sea-going vessels and aircraft, inland navigation vessels, mixed navigation (river-sea) vessels; units of railway or tramway rolling stock; buses; cars, including trailers and semi-trailers; freight containers; dump trucks;

3) services in the field of culture, art, education (training), physical education, tourism, recreation and sports are provided in the territory of this state;

4) a taxpayer of this state purchases:

consulting, legal, accounting, auditing, engineering, advertising, design, marketing services, information processing services, as well as research, experimental and technological works;

works, services for the development of computer programs and databases (computer software and information products), their adaptation and modification, maintenance of such programs and databases;

outstaffing services if the staff work at the place of business of a buyer.

The provisions of this subparagraph shall also apply in case of:

transfer, granting, assignment of patents, licenses, other documents certifying the rights to state-protected industrial property, trademarks, brand marks, trade names, service marks, copyright, related rights or other similar rights;

renting, leasing and provision of movable property for use on other grounds, except for renting, leasing and provision of vehicles for use on other grounds;

rendering of services by a person involving another person, on behalf of the main party to an agreement (contract), in the performance of works, services provided for in this subparagraph;

5) works are performed, services are rendered by a taxpayer of this state, unless otherwise provided for by subparagraphs 1), 2), 3) and 4) of this paragraph.

The provisions of this subparagraph shall also apply when renting, leasing and granting vehicles for use on other grounds.

3. Documents confirming the place of sale of works, services are:

an agreement (contract) on (for) performance of works, rendering of services concluded between a taxpayer of the Republic of Kazakhstan and a taxpayer of a member state of the Eurasian Economic Union;

documents confirming the fact of performance of works, rendering of services;

other documents provided for by the legislation of the Republic of Kazakhstan.

4. If a taxpayer performs several types of works, renders several types of services that are subject to taxation under this Section, and some of these works and services are auxiliary in relation to other works, services, the place of sale of main works, services is recognized as that of auxiliary works and services.

5. The provisions of this Article shall not be applied in the cases established by Section 25 of this Code.

Footnote. Article 441 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022).