In 2026, non-resident status in 1C is specified in the accounting details of an individual or counterparty based on their documents and is applied from the date indicated in them; the tax provision is determined separately depending on the type of income or transaction. Articles 833 and 837–839 of the Tax Code of the Republic of Kazakhstan regulate transitional and investment provisions and do not establish the procedure for completing a non-resident record in 1C.
What non-resident status means in 1C
The “non-resident” attribute in a record is an accounting field in the software. It is used when completing documents and performing calculations, but it does not replace analysis of the transaction. The accountant must determine who is involved in the transaction: an employee, an individual contractor, a foreign supplier, or a buyer.
Further work in the database depends on the type of transaction. For an employee, check the information used to calculate taxes on income. For a foreign counterparty, compare the record details with the contract and source documents, and determine the nature of the goods, work, or services acquired and the place of supply.
Before configuring the record, collect the documents used to determine the person’s status. If an employee has provided a document confirming tax residency, record the status and its effective date in the accounting details in accordance with that document. The date of the change should not automatically be treated as the date on which the accounting department received the document.
How to change an employee’s status
If an employee was previously recorded as a non-resident and then provided a tax residency document, open the employee’s record in 1C and update the accounting details. Change the status to resident, verify the IIN, and enter the effective date of the new status according to the document.
Practical procedure:
- Open the employee’s record.
- Check the full name, IIN, and other identification details.
- Change the tax residency status to the current one.
- Specify the date from which the new status must apply.
- Check the employee’s tax settings.
- Perform a test tax calculation and compare the result with the accountant’s calculation.
Do not change information for previous periods without analyzing calculations that have already been posted. If the new status applies from an earlier date, check the income accrued and taxes calculated for the relevant periods. Make adjustments only to the affected calculations and based on the employee’s documents.
After changing the record, check the new calculation and the accounting registers whose data is used to complete tax returns. Command names and field locations vary depending on the 1C configuration and release, so refer to the interface of the installed database.
How to record a transaction with a foreign supplier
When working with a foreign supplier, first check its record: name, country of registration, identification details, and non-resident attribute. Then compare the details with the contract and source documents. An error in the record may be carried over to receipt documents, calculations, and tax forms.
Do not select a VAT document solely based on the supplier’s foreign registration. First determine the type of acquisition and the procedure for recording it under the contract and source documents. Article 839 of the Tax Code of the Republic of Kazakhstan applies only to retaining the VAT exemption for imports of raw materials and supplies under investment contracts concluded before 1 January 2026 and does not establish the general accounting procedure for purchases from a non-resident (Article 839 of the Tax Code of the Republic of Kazakhstan).
If analysis of the transaction shows that a document is required in the database to record VAT on an acquisition from a non-resident, complete it based on the source document. Determine whether and how a related e-invoice may be generated based on the actual transaction and the commands available in the installed configuration. Before posting, check the period, amount, currency, contract, type of acquisition, and the parties’ details.
The workflow can be presented as follows:
- check the non-resident’s record and the contract;
- prepare the source document for the transaction;
- determine how VAT should be recorded based on the nature of the transaction;
- create the tax document provided by the configuration;
- generate the related e-invoice when required for the transaction;
- reconcile the amounts and document details;
- check how the transaction is reflected in the registers and reporting.
It is more convenient to create the related document based on the source document, as the details are transferred from the transaction that has already been completed. Automatically transferred information must still be reconciled with the contract and source documents.
The accounting procedure may differ for different acquisitions from foreign companies. The decision is based on the subject matter of the contract, the place of supply, and the source documents. Investment guarantees and incentives retained for certain contracts apply only when the relevant investment contract or agreement exists and within its validity period (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
What to check before closing the period
After configuring the non-resident record, generate control reports and make sure that the same transaction has not been recorded twice. Pay particular attention to documents that were created manually, reposted, or transferred from another information database.
Accountant’s checklist:
- the person’s status matches the supporting documents;
- the IIN or foreign identification details have been entered without errors;
- the status effective date is specified according to the document;
- the contract is linked to the correct counterparty;
- receipt documents and related tax documents are assigned to the appropriate periods;
- the amounts and currency match the source documents;
- the e-invoice, when required for the transaction, is linked to the correct document;
- the test tax calculation matches the accountant’s control calculation;
- the status change has been correctly accounted for in the calculations for the affected periods.
If an employee’s status changes retrospectively, analyze each affected period separately. Changing the current record does not by itself correct accruals that were posted earlier. Before reposting documents in bulk, perform a control calculation for one period, compare the result, and identify the documents that need to be adjusted.
When checking VAT, bear in mind that Article 833 of the Tax Code of the Republic of Kazakhstan applies only to applications and claims for refunds of excess VAT submitted before 1 January 2026: they are considered under the procedure and within the time limits of the previous Tax Code. This transitional provision does not govern the configuration of a foreign supplier’s or employee’s record in 1C (Article 833 of the Tax Code of the Republic of Kazakhstan).
Frequently asked questions
Where in 1C should I specify that an employee is a non-resident? — The status is recorded in the employee’s accounting details. The exact location of the field depends on the software configuration and release.
What should I do if an employee provides a tax residency document later? — Change the status, verify the IIN, and specify the effective date of tax residency according to the document. Then perform a test calculation and check the calculations for the affected periods.
Can I simply change a non-resident to a resident and continue the calculation? — First check the effective date of the new status and the calculations for the periods affected by the change. Then perform a control calculation and, if necessary, adjust the relevant accruals.
How do I generate an e-invoice for a transaction with a non-resident? — First prepare the source document and the tax document provided by the configuration for the specific transaction. If a related e-invoice is required for it, create the e-invoice based on that document and check the amounts, period, and the parties’ details.
Should VAT be recorded in the same way for every foreign purchase? — No. The procedure is selected based on the nature of the transaction, the terms of the contract, the place of supply, and the source documents. Article 839 of the Tax Code of the Republic of Kazakhstan governs a specific exemption for imports of raw materials and supplies under certain investment contracts, rather than all purchases from non-residents (Article 839 of the Tax Code of the Republic of Kazakhstan).
Sources
Tax Code of the Republic of Kazakhstan: Article 833 — transitional procedure for considering applications and claims for refunds of excess VAT; Articles 837 and 838 — retention of the terms of certain investment contracts and agreements; Article 839 — retention of the VAT exemption for imports of raw materials and supplies under certain investment contracts.