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

Article 416 Features of issuance of invoices under agreements, the terms of which correspond to the terms of the commission agreement

1. When selling goods, performing works, rendering services on terms corresponding to the terms of the commission agreement, if the committent and (or) commission agent are payers of value added tax, the issuance of invoices to the buyer of goods, works, services shall be carried out by the commission agent.

The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent shall be indicated based on the cost of goods, works, services, for which the commission agent sells them to the buyer.

The invoice shall be issued by the commission agent, taking into account the following data:

invoice issued to the commission agent by the committent who is a payer of value added tax (in this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued to the commission agent by the committent shall be included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the buyer);

a document confirming the cost of goods, works, services issued by a committent who is not a payer of value added tax (in this case, the cost of goods, works, services indicated in such a document shall be included in the non-taxable turnover in the invoice issued by the commission agent to the buyer).

The amount of turnover in the invoice issued by the committent to the commission agent shall be indicated based on the cost of goods, works, services for which they were provided to the commission agent for the purpose of sale.

The amount of turnover in the invoice issued by the commission agent to the committent shall be indicated based on the amount of the commission agent's commission and the cost of works, services, which are the commission agent's turnover for the purchase of works, services from a non-resident.

2. When the committent issues an invoice to the commission agent for the sale of goods, works, services on terms corresponding to the terms of the commission agreement, in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code as details of:

a supplier - the details of the committent shall be indicated with the status "committent";

recipient - the details of the commission agent shall be indicated with the status "commission agent".

When the commission agent issues an invoice to the recipient of goods, works, services in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent indicating the status "commission agent" shall be indicated as the details of the supplier.

3. When the commission agent transfers to the committent the goods purchased for the committent on the terms corresponding to the terms of the commission agreement, as well as in the performance of work, rendering services by a third party for the committent under a transaction concluded by such a third party with the commission agent, the issuance of invoices to the committent shall be carried out by the commission agent.

The provisions of this paragraph shall be applied if the commission agent and (or) the person from whom the commission agent purchases goods, works, services for the committent is the payer of value added tax.

The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent shall be indicated taking into account the cost of goods, works, services purchased by the commission agent for the committent under the terms of the commission agreement.

The invoice shall be issued by the commission agent, taking into account the following data:

invoice issued to the commission agent by a third party who is a payer of value added tax (in this case, the amount of taxable (non-taxable) turnover specified in the invoice issued by the third party to the commission agent shall be included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the committent);

a document confirming the cost of goods, works, services issued by a third party who is not a payer of value added tax (in this case, the cost of goods, works, services indicated in such a document shall be included in the non-taxable turnover in the invoice issued by the commission agent to the committent, except for works, services, which are the turnover of the commission agent for the purchase of works, services from a non-resident);

a document confirming the cost of works, services, which are the turnover of the commission agent for the purchase of works, services from a non-resident;

a declaration for goods drawn up in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan or in an application for the import of goods and payment of indirect taxes - in the case of import of goods.

The amount of the commission agent's commission fee and the cost of works, services, which are the commission agent's turnover for the purchase of works, services from a non-resident, in the invoice issued to the committent shall be indicated in separate lines. At the same time, if the commission agent is not a payer of value added tax, the amount of remuneration shall be indicated with the mark “Without VAT”

4. When the commission agent issues an invoice to the committent for goods, works, services purchased for the committent on the terms of a commission agreement in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code as details of:

a supplier - the details of the commission agent shall be indicated with the status "commission agent";

a beneficiary - the details of the committent shall be indicated with the status " committent".

When a third party, which is a supplier of goods, works, services, issues an invoice to a commission agent in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent shall be indicated as the details of the recipient.

5. An invoice issued in accordance with the specified requirements, as well as the requirements of Article 400 of this Code shall be the basis for offsetting the amount of value added tax by the committent or buyer of goods, works, services under a commission agreement.

Footnote. Article 416 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2018).