In 2026, commission trading in 1C is documented through a sequence of documents: an agreement, transfer of goods, the commission agent’s sales report, and calculation of remuneration. For VAT purposes, the sale of goods by a commission agent on behalf of a principal is not recognized as the commission agent’s sales turnover, except for the established exemption concerning goods of a non-resident principal (Article 456 of the Tax Code of the Republic of Kazakhstan).
How Commission Sales Work in 1C
In commission trading, the principal transfers goods to the commission agent for sale on the principal’s behalf. The transfer of goods, their sale to the buyer, settlements between the parties, and the commission fee must be recorded separately in the accounting records. The transfer of goods to the commission agent cannot automatically be treated as their sale to the end buyer.
Check the agreement before recording transactions. It is advisable to clearly specify:
- which goods are transferred on commission;
- how the commission agent reports sales;
- how the remuneration is calculated;
- whether the commission agent withholds the remuneration from the proceeds or receives it separately;
- who prepares primary documents and invoices and according to what procedure;
- how returns, discounts, and additional expenses are accounted for;
- when the commission agent transfers the proceeds received.
The organization and counterparty records, inventory items, warehouses, and agreement must be completed in the 1C database. The names of objects, details, and commands depend on the configuration, installed release, and enabled functionality.
Under the standard procedure, the transfer of goods to the commission agent is recorded first. The goods sold, amount of proceeds, and commission fee are then recorded based on the intermediary’s data. After the documents are posted, the balance of transferred goods and settlements between the principal and the commission agent are reconciled.
For VAT purposes, the sale of goods, work, or services by a commission agent on behalf of a principal does not constitute the commission agent’s sales turnover. This rule does not apply to the sale of goods received from a non-resident principal that is not registered as a VAT payer in Kazakhstan and does not operate through a structural subdivision: in this case, the sale is recognized as the commission agent’s turnover (Article 456 of the Tax Code of the Republic of Kazakhstan).
The commission agent’s report should not be replaced with a standard sales document merely because both documents contain sales information. Such a replacement may distort the balances of transferred goods, mutual settlements, and remuneration amounts. Before posting, check the organization, counterparty, agreement, transaction type, goods, and document dates.
Commission Trading in 1C:Trade Management 11
In 1C:Trade Management for Kazakhstan, the commission arrangement begins with checking the functional sales settings. The relationship with the commission agent is then documented, and the terms governing the transfer of goods, calculation of remuneration, and mutual settlements are specified. The exact names of sections and commands should be determined from the interface of the installed release.
The method for calculating remuneration and the procedure for settling the proceeds are specified in the terms of working with the commission agent. These parameters must correspond to the agreement, since the agreement and the intermediary’s documents serve as the basis for completing the accounting documents.
The transfer of goods is documented using the document provided in the configuration for transfers on commission. The accountant enters the commission agent, agreement, warehouse, goods, quantity, and other mandatory details, then checks the transaction type and posts the document.
When the commission agent reports a sale, the commission agent’s sales report is recorded in the database. The document shows the items sold, their quantity and value, any returns, and the commission fee. Before posting, the data are compared with the agreement, the intermediary’s report, and the primary documents.
If the principal or commission agent is a VAT payer, the commission agent issues the invoice to the buyer regardless of the commission agent’s own VAT payer status. The turnover in such an invoice is stated based on the value at which the commission agent sold the goods, work, or services to the buyer (Article 495 of the Tax Code of the Republic of Kazakhstan).
The commission agent prepares the invoice for the buyer based on the invoice of the principal that is a VAT payer or the document of the principal that is not a VAT payer confirming the value of the goods, work, or services. In the supplier details, the commission agent specifies its own information with the status “commission agent” (Article 495 of the Tax Code of the Republic of Kazakhstan).
The amount of turnover in the principal’s invoice to the commission agent is determined based on the value at which the goods, work, or services were provided for sale. In the commission agent’s invoice to the principal, the amount of turnover is stated based on the commission fee and the value of the relevant work or services prescribed by the Tax Code (Article 495 of the Tax Code of the Republic of Kazakhstan).
The reports available in the configuration for goods transferred on commission are used for control purposes. They make it possible to compare the quantity transferred with sales and returns recorded in the intermediary’s reports. If the balances do not match, the transfer documents, sales reports, returns, warehouses, and transaction dates are checked in sequence.
Commission Trading in 1C:Small Business Management and 1C:Retail
In 1C:Small Business Management and 1C:Retail, the set of documents and location of commands may differ from 1C:Trade Management. Therefore, the steps from the instructions for Trade Management 11 cannot simply be transferred to another program. First, check which commission trading transactions are available in the installed configuration and whether the relevant functionality is enabled.
For 1C:Small Business Management, the accountant must determine the organization’s role in the specific transaction: whether it transfers goods to the commission agent or accepts goods for sale on behalf of the principal. The agreement, remuneration calculation rules, accounting warehouse, and method of recording the intermediary’s report are then checked.
In 1C:Retail, particular attention is paid to the connection between commission transactions and the store, cash register, and data exchange. Before beginning bulk processing, it is advisable to perform a test transaction in a copy of the database: record the transfer of one item, its sale, its return, and the intermediary’s report, and then reconcile the inventory balance and mutual settlements.
If 1C:Retail, Small Business Management, Trade Management, and the accounting database exchange documents, determine in advance which system creates each document and from where it is transferred. Creating the transfer or commission agent’s report repeatedly in several databases may result in duplication of the transaction.
In any configuration, it is recommended to check the following before launching the arrangement:
- whether the agreement corresponds to the accounting settings;
- whether the transaction type is correct;
- whether analytics for the commission agent and agreement are available;
- the movement of transferred goods;
- the recording of sold and returned items;
- the calculation of remuneration according to the agreement;
- whether mutual settlements match the intermediary’s report;
- the procedure for issuing invoices where a VAT obligation exists.
If the required commands are unavailable, check the functional settings, user permissions, agreement type, and configuration release in sequence. Manually modifying documents without understanding the prescribed accounting arrangement may disrupt the link between the transfer of goods, the commission agent’s report, and mutual settlements.
When goods are imported from an EAEU member state by a commission agent under a commission agreement, the commission agent is responsible for calculating and remitting import VAT. The buyer may offset the import VAT paid based on the commission agent’s invoice and a copy of the application for the import of goods and payment of indirect taxes bearing the prescribed confirmation from the tax authority (Article 529 of the Tax Code of the Republic of Kazakhstan).
For such imported goods, the commission agent issues an invoice to the buyer with the supplier status “commission agent.” It states the value of the goods excluding VAT, the number and date of the import application, while the amount of VAT paid upon import is shown as a separate line. A copy of the application for the import of goods and payment of indirect taxes is attached to the invoice (Article 529 of the Tax Code of the Republic of Kazakhstan).
What the Accountant Should Check Before Closing the Period
Reconcile the quantity of goods transferred to the commission agent, sold according to the commission agent’s reports, returned, and remaining with the intermediary. The final balance must be supported by transfer documents, commission agent reports, and return documents.
Separately compare the sales amount, the commission agent’s debt, the proceeds transferred, and the commission fee. If the commission agent withheld the remuneration from the proceeds, this procedure must comply with the agreement and the documents provided. Discrepancies should be resolved before the period is closed and reports are prepared.
Check the chronology of the documents: the transfer of goods must precede the recording of the report on their sale. If the commission agent’s report was received after the end of the period, the transaction is recorded based on the terms of the agreement, the date of the completed sale, and properly prepared primary documents.
Also compare the parties’ invoices. For sales under a commission agreement, the commission agent issues the invoice to the buyer and transfers the information about the goods and their value from the principal’s invoice or value-confirming document. The commission fee is recorded in the commission agent’s invoice addressed to the principal (Article 495 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
Where in 1C should the transfer of goods on commission be recorded? — Use the transfer-on-commission document provided by the installed configuration. Before posting, enter the commission agent, agreement, warehouse, and goods, and check the transaction type. The location of the command depends on the configuration and release.
How is the commission fee accrued in 1C? — The remuneration is recorded based on the commission agent’s report in accordance with the terms of the agreement. If an invoice is used, the commission agent issues it to the principal based on the amount of its remuneration and the value of the relevant work or services prescribed by the Tax Code (Article 495 of the Tax Code of the Republic of Kazakhstan).
Who issues the invoice to the buyer? — If the principal or commission agent is a VAT payer, the commission agent issues the invoice to the buyer regardless of whether the commission agent itself is registered as a VAT payer. The commission agent’s details are specified in the supplier details with the status “commission agent” (Article 495 of the Tax Code of the Republic of Kazakhstan).
Can the instructions for 1C:Trade Management 11 be used in 1C:Small Business Management? — The general sequence of transactions may be similar, but document names, command locations, and configuration capabilities differ. The working procedure is determined from the interface and functionality of the installed Small Business Management release.
How can unsold goods held by the commission agent be monitored? — Generate an available report on goods transferred on commission and compare it with the transfers, sales reports, and returns. The calculated balance must match the commission agent’s confirmed data.
Why are commission trading documents not visible in 1C? — Check the functional settings, user permissions, agreement type, and configuration release. If the commands are unavailable, determine whether the required transaction is supported by the functionality of the installed program.
Who pays VAT when commission goods are imported from the EAEU? — When goods are imported by a commission agent under a commission agreement, the commission agent calculates and remits import VAT. The buyer offsets the amount paid based on the commission agent’s invoice and a copy of the import application bearing the tax authority’s confirmation (Article 529 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan: Article 456 — sales turnover under commission agreements.
- Tax Code of the Republic of Kazakhstan: Article 495 — issuance of invoices under commission agreements.
- Tax Code of the Republic of Kazakhstan: Article 529 — import of goods from EAEU member states under commission agreements.