When determining the date of occurrence of turnover for the sale of goods for taxation purposes, a special procedure established by Article 460 of the Tax Code of the Republic of Kazakhstan is applied.
If the contract stipulates that the supplier is responsible for delivering the goods, the date of turnover is considered to be the day the goods are handed over to the person responsible for transportation, or the day the goods are loaded onto the supplier’s vehicle.
If the contract does not provide for delivery obligations, the date of turnover is determined as the date of signing the document confirming the transfer of goods, or the day the goods are made available to the buyer in accordance with civil legislation.
When completing an invoice, the “Date of turnover occurrence” field must indicate the date determined in accordance with Article 460 of the Tax Code.
Department of State Revenues for East Kazakhstan Region