Article 455. Sales (procurement) turnover carried out under the terms of the assignment tax code of the Republic of Kazakhstan

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 1. These:

 1) sale of goods, performance of works or provision of services on behalf of and at the expense of the principal, purchase of goods, works, services;

 2) transfer of goods purchased for the principal by the principal to the principal;

 3) the performance of work, provision of services for the principal by such a third party under a transaction concluded by the principal with a third party on behalf of and at the expense of the principal, is not a turnover of the principal for sale (purchase).

 2. provisions of Paragraph 1 of this article:

 1) in relation to the sale of goods received from a non-resident attorney who is not a payer of Value Added Tax in the Republic of Kazakhstan and does not carry out activities through a structural unit. In this case, the shipment of goods is the turnover of the attorney for sale;

 2) the sale of goods, performance of works, provision of services by the operator, as well as the purchase of goods, works, services in cases stipulated by paragraph 3 of Article 507 of this code.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the introduction of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 455. Features of calculating value added tax when importing goods from the territories of the member states of the Eurasian Economic Union into the territory of the Republic of Kazakhstan under the terms of the commission (Assignment) Code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

Warning. Article 455 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021).

1.when a commission agent (principal) imports goods into the territory of the Republic of Kazakhstan on the basis of the terms of the commission (assignment), the commission agent (principal) is responsible for calculating and transferring value added tax on imported goods to the budget.

At the same time, the amount of Value Added Tax paid by the commission agent (attorney) for goods imported into the territory of the Republic of Kazakhstan must be accounted for on the basis of an invoice issued by the commission agent (attorney) by the buyer of such goods addressed to the buyer, as well as a copy of the application for importation of goods and payment of indirect taxes, provided for in paragraph 7 of Article 456 of this code, marked by the tax authority.

2.sales turnover of the commission agent is not the sale of goods, performance of work or provision of services by the commission agent on his own behalf and at the expense of the commission agent.

3.the sale of goods, performance of work or provision of services by the principal on behalf of and at the expense of the principal is not a turnover of the principal for sale.

4.the commission (attorney) shall issue invoices for goods imported into the territory of the Republic of Kazakhstan under the terms of the Commission (order) concluded between the taxpayer-principal (principal) of the member state of the Eurasian Economic Union and the taxpayer-commission agent (principal) of the Republic of Kazakhstan selling goods in the territory of the Republic of Kazakhstan. At the same time, the invoice is issued indicating the supplier's status as a "commission agent" ("principal").

The invoice issued by the commission agent (principal) to the buyer must indicate the details established by subitems 1)-7) of Item 5 of Article 412 of this code, the cost of goods excluding value added tax, as well as the number and date of the application for importation of goods and payment of indirect taxes attached to the invoice.

The amount of Value Added Tax paid by the commission agent (attorney) for imported goods is highlighted in a separate line in the invoice.

Such an invoice is accompanied by a copy of the application for the import of goods and the payment of indirect taxes received from the commission agent (principal), which is the basis for offsetting Value Added Tax paid by the commission agent (principal) when importing goods.

Value Added Tax on imported goods paid by the commission agent (attorney) when importing goods into the territory of the Republic of Kazakhstan is not accounted for by the commission agent (attorney).

5.the date of acceptance of imported goods for registration by the commission agent (attorney) is the date of conclusion of the taxable import when importing goods into the territory of the Republic of Kazakhstan on the basis of the terms of the commission (assignment).

For the purposes of this paragraph, the date of acceptance for accounting is the date of the primary document confirming the transfer of goods drawn up by the principal (principal) in the name of the commission agent (principal).

6.the amount of taxable turnover of the commission agent (principal) when selling goods, performing works, providing services in cases that meet the terms of the Commission (assignment) agreement is determined on the basis of remuneration under the commission (assignment) agreement.

Warning. Article 455 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2021).

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