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

Article 442. Effective date of turnover from the sale of goods, works, services, taxable imports

1. In case of export sale of goods, for the purposes of calculating VAT, the date of sale of goods is that of shipment, which is the date of the first, in terms of time, source accounting (recording) document confirming the shipment of goods, which is issued in the name of a buyer of goods (first carrier).

2. Unless otherwise established by this article, effective date of taxable import is the date of the taxpayer’s recognition of imported goods (including goods, which are the outcome of performance of works under agreements (contracts) on (for) their production), as well as goods received under an agreement (contract) providing for granting of loans in the form of items, goods that are products of processing of customer-supplied raw materials.

Unless otherwise established by this paragraph, for the purposes of this Chapter, the date of recognition of imported goods is:

1) the earliest of the dates of recognition (reflection) of such goods in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

2) the date of importation of such goods into the territory of the Republic of Kazakhstan.

If the taxpayer has both dates specified in subparagraphs 1) and 2) of part two of this paragraph, the date of recognition of imported goods shall be the latest of the specified dates.

For the purposes of this paragraph, the date of importation of goods into the territory of the Republic of Kazakhstan is:

that of delivery at an airport or a seaport in the territory of the Republic of Kazakhstan – in case of carriage of goods by air or sea;

that of crossing the State border of the Republic of Kazakhstan – in case of international carriage of goods by road.

At the same time, the date of crossing the State Border of the Republic of Kazakhstan shall be determined on the basis of a coupon on passing state control (or a copy of a coupon on passing state control) issued by structural subdivisions of the territorial division of the Border Service of the Committee for National Security of the Republic of Kazakhstan, which form and procedure for submitting shall be established jointly by the authorized body and the Committee for National Security of the Republic of Kazakhstan. For the purposes of tax administration, the authorized body and the Committee for National Security of the Republic of Kazakhstan shall organize interaction on the transfer of information through a single information system;

that of delivery at the first border crossing point (station) established by the Government of the Republic of Kazakhstan – in case of international and interstate carriage of goods by rail;

that of delivery at a point of delivery of goods – in case of transporting goods through the trunk pipeline system or power lines;

that of a postmark stamped in the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on mail – in case of mailing goods as international postal items.

In case of no information on the date of importation of goods into the territory of the Republic of Kazakhstan, the date of recognition of imported goods is that specified in subparagraph 1) of part two of this paragraph.

In the absence of recognition (reflection) of goods in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, the date of acceptance of imported goods for accounting shall be the date specified in subparagraph 2) of part two of this paragraph.

In other cases not specified in parts two - seven of this paragraph, and also concerning persons that are not obliged to maintain accounting records by the legislation of the Republic of Kazakhstan, the date of recognition of imported goods is that of issuance of a document confirming the receipt (or purchase) of such goods. At the same time, if there are documents confirming the delivery of goods, the date of recognition of imported goods is that of the carrier’s transfer of goods to the buyer.

3. Effective date of taxable imports in case of importing goods (leased assets) into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union under a lease agreement providing for the transfer of ownership of these goods (leased assets) to the lessee is that of payment of a part of the value of the goods (leased assets) provided for by the lease agreement (regardless of the actual amount and date of payment) exclusive of remuneration.

If, under a lease agreement, the date of payment of a part of the value of goods (leased assets) is fixed prior to the date of importation of goods (a leased asset) into the territory of the Republic of Kazakhstan, the date of recognition of imported goods (leased assets) is the first effective date of taxable imports.

In case of the lessee’s early payment of lease payments provided for in a lease agreement after expiration of three years, the final settlement date is the last effective date of taxable import under this lease agreement.

In case of a failure to meet the requirements established by paragraph 2 of Article 437 of this Code, and also in case of termination of a lease agreement (contract) after expiration of three years from the date of transfer of property (leased asset), the date of recognition of imported goods (leased assets) is the effective date of taxable imports.

4. Effective date of a turnover from the sale of works, services is the day of performance of works, rendering of services, unless otherwise provided for by this paragraph.

The day of performance of works, rendering of services is the date of signing of a document confirming the fact of performance of works, rendering of services.

If works and services are sold on a permanent (continuous) basis, the effective date of turnover from sale shall be the date that comes first:

the date of issuance of an invoice;

the date of receipt of each payment (regardless of the form of payment).

Sale on a permanent (continuous) basis means performance of works, rendering of services under a long-term contract concluded for a period of twelve or more months, provided that a recipient of works, services can use their outcomes in his/her/its business activity on the day of performance of works, rendering of services.

If a taxpayer of the Republic of Kazakhstan purchases works and services from a non-resident that is not a VAT payer in the Republic of Kazakhstan, does not operate through a structural unit and is a taxpayer (payer) of a member state of the Eurasian Economic Union, the effective date of turnover is that of signing documents confirming the fact of performance of works, rendering of services.

Footnote. Article 442 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force).