In accordance with subparagraph 19) of Article 1 of the Law of the Republic of Kazakhstan "On touristic activity in the Republic of Kazakhstan" (hereinafter - the Law), tourist operator activity (hereinafter - tour operator activity) is the entrepreneurial activity of individuals or legal entities licensed he given type of activity, in the formation, promotion and sale of a tourist product in the field of outbound tourism through travel agents and a tourist product in the field of inbound and domestic tourism to tourists, including through travel agents.
In accordance with subparagraph 19-1) of Article 1 of the Law, a tourist operator (hereinafter - tour operator) is an individual or legal entity person carrying out tourism operator activities, tourist operator activity in the field of domestic, inbound or outbound tourism.
Subparagraph 9) of Article 1 of the Law provides that tourist agency activity (hereinafter - tourist activity) is the entrepreneurial activity of individuals or legal entities on progression and realization of tourist product formed by a tourist operator of the Republic of Kazakhstan on the basis of an agency agreement for the implementation of a tourist product without the right to add additional services, as well as activities to provide a tourist with services to tourists, other than a tourist product
The Civil Code of the Republic of Kazakhstan defines the forms of contracts corresponding to agency contracts: contract of delegation or commission.
The Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code) establishes special provisions on taxation with value-added tax (VAT) and the procedure for issuing invoices for contracts corresponding to the contracts of delegation or commission.
Thus, if the contract (agency) concluded between a tour operator and a travel agent for realization of a tourism product meets the conditions defined in the Civil Code of the Republic of Kazakhstan, then the tour operator is considered as a committent and the travel agent as a commission agent, for VAT purposes and accordingly the provisions of Articles 375 and 416 of the Tax Code are applied.
In addition, when selling a tour package (tour product), the tour operator determines the turnover on the sale at the cost of such a tour package (tour product). However, if a tour operator sells a travel package (tour product) for outbound tourism, then the turnover is determined by subparagraph 2) of paragraph 15 of Article 381 of the Tax Code. The travel agent (commission agent) determines the sales turnover by their own compensation. (commission).
At the same time, e-Invoicing for the contract of commission is made in accordance with the provisions of Article 416 of the Tax Code and the Rules for e-Invoicing in the information system of electronic invoices and its form, approved by Order No. 370 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated April 22, 2019 (hereinafter – Rules).
Thus, here are some examples e-Invoicing when selling a travel package (travel product):
The terms of the contract corresponding to the contract of commission provide for the transfer of the travel package (travel product) by the tour operator (committent) to the travel agent (commission agent) for further sale to customers at fixed price, and fees of the travel agent will be paid based on the results of the promotion of the travel package (travel product). In this case, electronic invoices will be issued with the following features:
a tour operator (committent) to the travel agent (commission agent) – in section "B" "Supplier details" in line 10 "Supplier category" made a note in cell "A" committent, in section C "Recipient details" in line 20 "Recipient category" a note is made in cell "B" commission agent;
a travel agent (commission agent) to the customer – in the "B" section "Supplier details" in line 10 "Supplier category" made a mark in the cell "B" commission agent and the total values are reflected according to the electronic invoice issued by the tour operator (committee) when transferring such a travel package (travel product);
travel agent (commission agent) to the tour operator (committent) for the total remuneration amount – in section "B" "Supplier details" in line 10 "Supplier category" made a mark in cell "B" commission agent, in section C "Recipient details" in line 20 "Recipient category" made a mark in cell "A" the committee.
The terms of the contract corresponding to the contract of commission provide for the transfer of the travel package (travel product) to the travel agent (commission agent) by the tour operator (committent) for further sale to customers at a price determined by the travel agent (commission agent), that is, the amount of fees will be included in the cost of the travel package (travel product) when it is sold to the client. In this case, electronic invoices will be issued with the following features:
the tour operator (committent) to the travel agent (commission agent) – in section "B" "Supplier details" in line 10 "Supplier category" made a mark in cell "A" committent, in section C "Recipient details" in line 20 "Recipient category" made a mark in cell "B" commission agent
travel agent (commission agent) to the customer – in the "B" section "Supplier details" in line 10 "Supplier category", made a mark in cell "B" commission agent at the cost determined by the travel agent (commission agent). At the same time, despite the fact that the invoice issued to the client reflects the entire cost of the travel package (travel product), the turnover of the travel agent (commission agent) is determined by the amount of the fee.
In addition, it should be noted that in accordance with paragraph 1 of Article 94 of the Tax Code, cameral control means the control performed by state revenue bodies based on the study and analysis of tax reports submitted by a taxpayer (tax agent), information from authorized state bodies, as well as other documents and information on the activities of the taxpayer.
Underdeclaration of income is determined by comparison of information with information on income from various sources, namely with data on IS electronic invoices, TRF, CRM.
At the same time, according to the above information, it is impossible to determine the income of tour operators, travel agents, since the income is the remuneration received.
It is necessary to take measures in accordance with the Tax Code relating to the information that allows to determine income.
Also, when forming notifications, the risk criteria should be guide when conducting cameral control.