Article 494. Features of issuing invoices by freight forwarders tax code of the Republic of Kazakhstan
1.for a party that is a client under a transport expedition agreement, the issuance of invoices when performing work and providing services under such an agreement is carried out by the forwarder, regardless of whether he is a Value Added Tax payer or not.
The invoice is issued by the forwarder on the basis of invoices issued by carriers who are payers of Value Added Tax and other suppliers of works and services.
If the carrier (supplier) is not a payer of Value Added Tax, the invoice is issued by the forwarder on the basis of a document confirming the cost of works and services.
2. taxable (non-taxable) turnover on the invoice issued by the forwarder:
1) who are payers of Value Added Tax;
2) carriers and (or) suppliers who are not payers of Value Added Tax, taking into account the cost of works and services performed and rendered within the framework of the transport expedition agreement.
In the invoice, the amount of remuneration under the transport expedition agreement, which is included in the turnover of the forwarder, is highlighted in a separate line.
In the invoice issued by the forwarder:
the details of the forwarder are indicated as the details of the supplier;
the details of the taxpayer who is the client under the transport expedition agreement are indicated as the details of the recipient.
3.when carrying out activities under a transport expedition agreement, the forwarder draws up a tax register in accordance with Article 205 of this code, which discloses information about carriers and (or) providers of works, services under such an agreement, as well as their cost.
4.an invoice issued in accordance with the specified requirements is the basis for offsetting the amount of Value Added Tax by a party that is a client under a transport expedition agreement.
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 entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.
Article 494. Terms and procedure for paying taxes code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1.payment of the amount of current payments is made by legal entities at the place of registration of objects of taxation by making current payments no later than July 5 of the tax period.
2.in case of receipt of ownership of the vehicle, the right of economic management or the right of operational management after July 1 of the tax period, legal entities shall pay tax on the specified vehicle no later than ten calendar days after the start of the deadline for submitting the declaration for the tax period.
3.excluded by the law of the Republic of Kazakhstan dated 21.12.2022 No. 165 – VII (effective from 01.01.2023).
4.payment of taxes by individuals to the budget at the place of residence is made no later than April 1 of the year following the reporting tax period.
5.payment of tax on vehicles for the tax period by an individual who is a trustee on the basis of a power of attorney for driving a vehicle with the right of alienation on behalf of the owner of the vehicle is the Fulfillment by the owner of the vehicle of a tax obligation for this tax period.
Warning. Article 494 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2020); dated 21.12.2022 No. 165-VII (effective from 01.01.2023).
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