Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
A foreign supplier has sent you an invoice for consulting, software subscription, or marketing. Payment is required, but the tax situation is unclear: the non-resident has neither BIN nor electronic invoice (ESF), and there is no VAT on the invoice. Nevertheless, the budget expects from you VAT for the non-resident and corporate income tax (CIT) withheld at the source of payment. The usual "Receipt of goods and services" does not account for these amounts. This document — "Tax Calculation upon Receipt of Assets and Services" — does.
1. Purpose
The document calculates the taxes that arise for you as a buyer when receiving goods, works, and services — primarily from non-residents. This includes VAT for the non-resident (reverse VAT that you pay for the foreign supplier) and CIT/PIT at the source of payment from the non-resident's income sourced in the RK. The document makes entries and generates movements for tax returns 300.00 and 101.04.
2. Where to find
- Menu: "Purchases" (in some interfaces — "Taxes") → "Tax Calculation upon Receipt of Assets and Services" → button "Create".
- Through navigation: "Service" → "Go to navigation link", insert:
e1cib/list/Document.TaxCalculationUponReceiptOfAssetsAndServices - Most often, the document is created based on "Receipt of goods and services" — then the header and amounts are pulled automatically.
2a. How to find out your release
"Help" → "About the program". In the opened window at the top — the platform version (for example, 8.3.24), below — the release of the configuration "Accounting for Kazakhstan", for example, 3.0.74.2. If your release is lower, some fields and rates may look different — update to the current version.
3. How to fill out
We go through the header and tabular parts. I will mark the mandatory fields.
| Field | Purpose and what happens in case of error |
|---|---|
| Organization (mandatory) | This determines the chart of accounts and VAT accounting settings. If you make a mistake — the entries will go to the wrong place. |
| Date (mandatory) | This is the date of recognition of the tax obligation. Set the transaction date (date of act/payment — according to accounting policy). This affects the declaration period and the currency exchange rate. |
| Counterparty (mandatory) | Non-resident supplier. In their card, the field "Country of registration" and the non-resident indicator are critical — they determine the presence of a double taxation agreement and the CIT rate at the source. An empty country — the program will not allow correctly applying the benefit. |
| Contract (mandatory) | Defines the currency of settlements and the procedure for mutual settlements. If the contract currency is euro/dollar — amounts will be converted to tenge at the rate on the document date. |
| Document of receipt | Link to "Receipt of goods and services" for which we calculate the tax. Automatically filled when entered based on. |
| Type of operation / type of income of the non-resident (mandatory) | Determines the CIT rate at the source (services — 20%, royalties/interests/dividends — 15%, international transportation/insurance — 5%). If you make a mistake in the type of income — you will withhold the wrong amount. |
Tabular part "VAT for the non-resident":
- Amount of turnover — base (cost of works/services excluding tax).
- VAT rate — 16% (Kazakhstan, 2026).
- VAT amount — calculated automatically = turnover × 16%.
- VAT accounting account — usually 1420 "VAT to be refunded" / 3130.
Tabular part "CIT at the source of payment":
- Amount of income of the non-resident — base for withholding.
- Rate — from the type of income (20% / 15% / 5% / 0% when exempt under the agreement).
- Tax amount — calculated automatically.
- Flag "Apply provisions of the agreement" — if there is a valid tax convention and a residency certificate is confirmed, the rate is reduced or nullified.
Check the totals, click "Post and close".
4. An example with entries
Condition. LLP "Astra" (VAT payer) on 15.02.2026 acquired consulting services from a foreign company Global Soft Ltd (non-resident, no permanent establishment in the RK) for 1,000,000 ₸. There is no double taxation agreement.
Calculation:
- VAT for the non-resident = 1,000,000 × 16% = 160,000 ₸
- CIT at the source (services, 20%) = 1,000,000 × 20% = 200,000 ₸
- Amount to be paid to the non-resident = 1,000,000 − 200,000 = 800,000 ₸
Entries upon posting:
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Cost of service recognized (doc. "Receipt of goods and services") | 7210 | 3310 | 1,000,000 |
| VAT for the non-resident accrued | 1420 | 3130 | 160,000 |
| CIT withheld at the source from the non-resident's income | 3310 | 3190 | 200,000 |
Next, as separate payment documents:
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| VAT for the non-resident paid to the budget | 3130 | 1030 | 160,000 |
| CIT at the source paid to the budget | 3190 | 1030 | 200,000 |
| Paid to the non-resident | 3310 | 1030 | 800,000 |
After paying VAT for the non-resident, the amount 160,000 ₸ becomes available for offsetting — it is already on 1420 and will be included in the tax return 300.00 for the next period.
5. Types of operations
The document, depending on the release and settings, serves:
- VAT for the non-resident — reverse VAT on works and services acquired from a non-resident, where the place of realization is the RK.
- CIT withheld at the source of payment — from the income of non-residents sourced in the RK (services, royalties, interests, dividends, rent, etc.).
- PIT at the source — on the income of individual non-residents when the income is paid by your organization.
- Accrual of taxes on operations where the obligation to calculate tax lies with the buyer (recipient).
6. What is generated upon posting
- Accounting entries — accrual of VAT for the non-resident (1420/3130) and withholding of CIT at the source (3310/3190).
- Movements in VAT registers — "VAT for the non-resident", "VAT to be refunded"; amounts will be included in tax return 300.00.
- Movements in tax accounting registers — liabilities for CIT at the source for form 101.04.
- Settlements with the counterparty — reduction of the debt to the non-resident by the amount of withheld CIT.
Note: ESF for VAT for the non-resident is not issued — the non-resident is not a participant in the ESF information system. VAT for the non-resident is reflected in the register and declaration, not in an electronic invoice. SNF for such operations is also not issued.
7. Printed forms
- Accounting statement-calculation — breakdown of accrued amounts of VAT and CIT.
- Tax Calculation upon Receipt of Assets and Services — printed form of the document itself with bases and rates.
- The data of the document participate in the formation of VAT declaration (form 300.00) and calculation of CIT withheld at the source from the income of the non-resident (form 101.04).
8. Common mistakes
"Country of registration of the counterparty is not filled in" — open the non-resident's card, fill in the country. Without it, the program will not determine the presence of a tax convention and the CIT rate at the source.
"The organization is not a VAT payer on the document date" — check VAT registration in the accounting policy settings. If the organization is not registered for VAT, the obligation for VAT for the non-resident still arises — clarify the "VAT accounting" setting and the registration date.
"Type of income of the non-resident is not specified" — fill in the type of income in the CIT tabular part. It affects the rate (20/15/5%); an empty field will leave the calculation with zero or incorrect tax.
VAT for the non-resident did not get credited — credit arises only after actual payment of the tax to the budget. Post the payment document for VAT for the non-resident — then the amount will be reflected in 300.00.
Double accrual — if you have already accrued tax in "Receipt", and then repeated it here. Accrue taxes for the non-resident strictly with one document.
9. FAQ
(see the block below — questions and answers)
10. Related documents
- Based on what it is entered: "Receipt of goods and services" (header and amounts are pulled automatically).
- What is entered/done after: "Withdrawal from current account" — payment of VAT for the non-resident and CIT at the source to the budget, as well as payment to the non-resident; then — "Regulatory operations for VAT" and formation of tax returns 300.00 and 101.04.
How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release.
The manual is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Rates and limits — according to RK norms for 2026: VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸.