Roza Kinchinbayeva, Managing Partner of MinTax Group, Certified Auditor, considered issues of charging VAT, in accordance with the applicable norms of RoK Tax Code, in cases when a Kazakhstan’s company obtains rail cars for temporary use from non-resident legal entities, taking a Russian supplier as an example, as well as the procedure for issuing invoices by forwarders to their clients on the basis of invoices issued by carriers and other suppliers