Verified on release 3.4.5.21 of Trade Management for Kazakhstan (edition 3.4).
You are a commission agent. You sold your principal’s goods to a buyer and issued an electronic invoice (EI) to the buyer. A week later, the principal sends you its invoice for the same goods, but the amounts do not match: your sale is for 5 800 000 ₸, while the principal’s statement shows 5 750 000 ₸. Where should you enter the principal’s document so that the EI chain reconciles and the tax authority does not reject your invoice? This is precisely what the “Principal’s Invoice” document in the configuration is intended for. Below is a guide to using it without errors.
1. Purpose
The document registers an invoice (EI) that the principal issues to you, the commission agent/agent, for goods that you sold on the principal’s behalf. It completes the EI chain under the commission agreement: the invoice you issue to the buyer is based on data from the principal’s document. You do not claim input VAT on these goods: they belong to the principal, while the commission agent records their sale under an intermediary arrangement.
2. Where to Find It
- Menu: “Purchases” section (in some interfaces, “Sales”) → “Commission Trade” group → “Principals’ Invoices” journal → “Create” button.
- 1C navigation link:
e1cib/list/Документ.СчетФактураКомитента. Open it through “Service” → “Go to Navigation Link” or Ctrl+click the line to open the document journal directly.
If the “Commission Trade” section is not visible, enable the “Sale of Principals’ Goods” functional option under “Master Data and Administration” → “Sales”.
2a. How to Check Your Release
“Help” → “About” (the ℹ icon or the menu in the upper-right corner). The window that opens shows the platform version (for example, 8.3.24.x) and the line “Trade Management for Kazakhstan, edition 3.4 (3.4.5.21)”—this is the configuration release. All paths and fields below are described for this release.
3. How to Complete It—Field by Field
The REQUIRED fields are explicitly marked below. Each field includes an explanation of why it is needed and what an error may cause.
| Field | Required | Purpose and consequences of an error |
|---|---|---|
| Organization | Yes | Your company acting as the commission agent. The EIs issued to buyers were issued by this company. If the wrong company is selected, the document will be recorded in another organization’s accounts and under another BIN in the E-Invoicing IS. |
| Counterparty (principal) | Yes | The owner of the goods that sent the invoice. This counterparty’s data is used when recording seller information in the EI issued to the buyer. Selecting the wrong counterparty causes a mismatch in the document chain in the E-Invoicing IS. |
| Agreement | Yes | An agreement of the “With a Principal for Sale” type. If another type is selected, the document will not retrieve the related sales of the principal’s goods or remuneration data. |
| Incoming Number / Incoming Date | Yes | The number and date of the principal’s invoice, not the commission agent’s internal document. These details are used as the source document particulars. Entering the sale date instead of the incoming document date will cause a discrepancy with the E-Invoicing IS data. |
| Principal’s EI Registration Number | Recommended | The registration number of the principal’s EI from the E-Invoicing IS. It links the documents in the information system and simplifies reconciliation. |
| Currency | Yes | Tenge (₸). If the agreement is denominated in a foreign currency, specify the applicable exchange rate. An incorrect rate distorts the document amounts and VAT. |
| Basis / “Fill from Sales” | Yes (in substance) | Use this button to select commission agent reports or sales of this principal’s goods for the period. The tabular section is populated from the selected documents, allowing it to be reconciled with actual sales. |
| “Goods” tabular section | Yes | Items, quantity, price, VAT rate of 16 %, VAT amount, and VAT-inclusive amount. Using the rate that applied before 2026 will result in an incorrect tax calculation. |
| Total / VAT | Calculated automatically | Control totals. Before posting the document, reconcile them down to the last tiyn with the principal’s paper or electronic invoice. |
| Comment | No | A field for internal notes, such as the reconciliation statement number. |
Tip: populate the tabular section using “Fill” → “From Principal’s Sales” rather than manually. The items and amounts will then be retrieved from EIs and sales documents already issued to buyers.
4. Detailed EXAMPLE with Accounting Entries
Scenario. Caspian Trade LLP (commission agent) sold goods belonging to Altyn LLP (principal) to a buyer under a commission agreement. Sales for the month:
- Goods sold to the buyer: 5 000 000 ₸ excluding VAT.
- VAT at 16 %: 800 000 ₸.
- Total charged to the buyer: 5 800 000 ₸.
- Caspian Trade’s commission remuneration—10 %: 500 000 ₸ + VAT at 16 % of 80 000 ₸ = 580 000 ₸.
The principal sends an invoice for the goods sold: 5 000 000 + 800 000 VAT = 5 800 000 ₸. The commission agent registers it using the “Principal’s Invoice” document and populates the tabular section from the sale.
What is recorded and when during the commission cycle:
| Transaction / document | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Receipt of goods on commission (off-balance-sheet) | 004 | — | 5 800 000 |
| Sale to buyer: buyer’s receivable | 1210 | 3310 (principal) | 5 800 000 |
| Removal from off-balance-sheet records | — | 004 | 5 800 000 |
| Principal’s Invoice—registration of the principal’s turnover data | View the posting result in the document movements | View the posting result in the document movements | 5 800 000 |
| Accrual of the commission agent’s remuneration under the commission agent report | 3310 (principal) | 6010 (income) | 500 000 |
| VAT on remuneration | 3310 (principal) | 3130 | 80 000 |
| Transfer of proceeds to the principal less remuneration | 3310 (principal) | 1030 | 5 220 000 |
Key point: the commission agent does not claim input VAT on the principal’s goods. In this example, the commission agent’s taxable turnover is the remuneration of 500 000 ₸, and the related VAT is 80 000 ₸. The posting result for each document should be viewed in the “Document Movements” report: the movements generated depend on the transaction, accounting settings, and configuration release used.
5. Transaction Types
The available processing option is selected based on the operating arrangement, agreement type, and commission trade settings:
- For sale (sales commission/agency)—the principal provided an invoice for goods that the commission agent sold to the buyer.
- For remuneration—used when commission remuneration documents are processed separately in conjunction with the commission agent report.
- Adjustment—used to register a corrected or supplementary document from the principal when amounts, quantity, or the rate have changed.
The specific set of available options depends on the agreement type—commission or agency—and the enabled commission trade functional options.
6. What Is Generated upon Posting
Electronic documents:
- The document data is used in the EI subsystem when processing documents for the sale of the principal’s goods to the buyer and exchanging data with the E-Invoicing IS.
- Where necessary, sales documents are linked to an SNT—a goods accompanying waybill—if an SNT must be issued for the relevant goods.
Operational accounting movements:
- Turnover and VAT information for the principal’s goods.
- Settlement data with principals for goods sold.
- Information about invoices and EIs used for document matching.
Posting result: after saving and posting, open the “Document Movements” command. It displays the actual set of registers and accounting entries for the selected transaction, the organization’s settings, and release 3.4.5.21. Also verify the sale to the buyer and the accrual of commission remuneration against the relevant source documents and commission agent report.
7. Print Forms
The available print forms are displayed under the “Print” button in the document header. Depending on the settings and document status, the list may include:
- Invoice—a printable representation of the registered data.
- Electronic Invoice (EI)—a representation of the electronic document data.
- Register of Principals’ Invoices—a form for reconciling documents for the selected period.
Before printing or sending, reconcile the details of the organization, principal, agreement, and incoming document, as well as the final amounts.
8. Common Errors
“An agreement of the ‘With a Principal’ type has not been completed”
In the agreement card, select the type corresponding to the relationship with the principal. A supplier agreement is not used to retrieve sales under a commission arrangement.
“The document amount does not match the amount of the principal’s sales”
The document may have been created before all sales were posted or before a return was processed. Click “Fill from Sales” again and reconcile the tabular section with the posted sales. The 50 000 ₸ difference from the introductory example should be traced line by line through sales, returns, and the principal’s documents.
“The VAT rate does not correspond to the document date”
A rate of 16 % applies to taxable turnover in 2026. Check the document date and the rate in the tabular section lines, as well as the item and agreement settings.
“EI registration number not found”
Compare the entered number with the registration number of the principal’s electronic invoice in the E-Invoicing IS. Correct any typographical errors and link it to the source document again.
“The document cannot be posted: the balance of goods on commission has been exceeded”
The quantity in the document exceeds the recorded balance of the principal’s goods. Check the documents for receipt on commission, sales, returns, and balances of goods on commission.
9. Questions and Answers
How does a “Principal’s Invoice” differ from an ordinary received invoice?
An ordinary received invoice relates to goods, work, or services acquired by the organization itself. A principal’s invoice registers data for goods belonging to the principal and sold by the commission agent under an intermediary arrangement.
Do I claim input VAT under this document?
No. The commission agent does not claim input VAT on the principal’s goods as though they were its own purchase. In the example above, the commission agent separately records remuneration of 500 000 ₸ and the related VAT of 80 000 ₸.
What VAT rate should be used in 2026?
A rate of 16 % applies to taxable turnover. If a document created earlier retains the rate that applied before 2026, the rate and calculated VAT amount must be brought into line with the turnover date.
Who issues the EI to the buyer—the commission agent or the principal?
Documents are processed in accordance with the sales arrangement through the commission agent and the E-Invoicing IS exchange settings. When completing the document, correctly specify the transaction participants and the details of the principal’s source EI to preserve the link between the documents.
Can the document be created after the commission agent report?
Yes. First post the related sales and the commission agent report, then create the principal’s invoice and populate it from sales. After it is populated, reconcile the amounts and items with the principal’s document.
What should I do if the amount in the principal’s document does not match my sales?
Do not change the total without a line-by-line reconciliation. Check posted sales, returns, quantity, price, turnover date, and VAT rate. After correcting the source documents, populate the invoice from sales again. If information in an EI that has already been issued has changed, use the correction or adjustment procedure provided in the configuration.
Is an SNT required for this document?
An SNT is issued in connection with the movement of the relevant goods in cases where it is required. The principal’s invoice does not replace the document issued upon receipt or shipment of the goods.
How should commission remuneration be recorded?
Remuneration is recorded separately through the commission agent report and related documents. In the example, it is 500 000 ₸ excluding VAT, VAT at 16 % is 80 000 ₸, and the total is 580 000 ₸.
The principal is not a VAT payer. What should be changed?
Select “Exempt from VAT” in the lines for the principal’s goods if the sale is processed without VAT. Taxation of the commission agent’s remuneration is recorded separately according to the commission agent’s status and the turnover date.
The principal is a non-resident. Is this document suitable?
For transactions with a non-resident, the set of documents depends on the transaction type, agreement terms, place of sale, and method of importing the goods. In the configuration, such a transaction should be processed using documents appropriate to the specific foreign trade transaction rather than replacing the entire set with a single principal’s invoice.
10. Related Documents
Created on the basis of or linked to the following documents:
- Receipt of Goods (Receipt on Commission)—records the receipt of the principal’s goods for subsequent sale.
- Sale of Goods and Services—records the sale of the principal’s goods to the buyer.
- Commission Agent Report (to Principal)—contains information about goods sold and commission remuneration and is used to reconcile sales.
Related subsequent documents:
- EI for Sale to Buyer—issued with information about the participants in the intermediary transaction.
- Payment Documents for Settlements with the Principal—record the transfer of the amount due to the principal in accordance with the agreement terms.
- Corrected or Adjustment Document—issued when previously registered information changes.
How to Check Your Release
“Help” → “About”—the window that opens shows the platform version and configuration release. This guide was prepared for Trade Management for Kazakhstan, edition 3.4, release 3.4.5.21. The location of individual commands, interface element names, and the set of movements may differ in other releases.
Signature: guide for release 3.4.5.21 of Trade Management for Kazakhstan (edition 3.4).