Direct answer (TL;DR): 1C:ERP (v. 2.4.5.21) is a comprehensive system compliant with the new Tax Code No. 214-VIII (VAT 16%, ERPC 3.5%, NCG codes). It is essential for medium and large businesses to control tax risks and automate production. Migrating in 2026 is your insurance against systemic errors and multimillion-tenge fines during audits.
Regulated reporting and control in 1C:ERP (2026)
In 2026, tax control is carried out exclusively through audits, and ERP is your main "body armor."
| Report / Control object | Who files / Applies | Deadline / 2026 specifics | Fine for violation (CAO RK, large business) |
|---|---|---|---|
| Form 100.00 (CIT) | Resident legal entities and PE | Annual. Accounting under Tax Code No. 214-VIII | 302,750 ₸ (70 MCI) |
| Form 101.02 (CIT advances) | Payers under Art. 348 of the Tax Code | Monthly. Article 278 of the CAO | 50% of the understated amount |
| Form 300.00 (VAT) | Payers (threshold 10,000 MCI) | Rate 16% (base), 5% and 10% (social goods) | 216,250 ₸ (50 MCI) for accounting |
| Form 200.00 (Salary) | All employers | Accounting for IIT (10/15%) and ERPC (3.5%) | 302,750 ₸ (70 MCI) |
| Forms 110.00 / 150.00 | Subsoil users (PSA / Contracts) | Specific accounting for CIT and excess profit | 324,375 ₸ (75 MCI) for documents |
| Form 590.04 (MET) | Producers of CMR and medicinal muds | Rates per Art. 748 of the Tax Code | Depends on the understated amount (up to 80%) |
| Tax registers | Monitoring subjects | Mandatory availability upon request | 2,378,750 ₸ (550 MCI) |
Taxes and VAT: working under the new rules
The system is fully adapted to the base VAT rate of 16% (Art. 503 of the Tax Code of the RK). ERP implements the "Notice of crediting" mechanism, without which VAT crediting simply will not be recognized in 2026. The program also issues ESI on behalf of non-residents (para. 2 of Art. 454 of the Tax Code), automatically calculating liabilities, which eliminates "forgotten" taxes when importing services.
Salary and HR 2026: ERPC and progressive IIT
In 1C:ERP, payroll calculation is not just a calculator but a block for complying with regulatory legal acts:
- ERPC 3.5%: The program automatically checks the employee's year of birth (does not accrue for those born before 01.01.1975). This is a company expense, not a deduction from the salary.
- Deduction of 30 MCI (129,750 ₸): The system correctly applies the new standard deduction, which has become twice as high as before.
- Integration with USRELC: Direct registration of electronic labor contracts without switching to third-party services.
Traceability and NCG codes
From January 1, 2026, National Catalog of Goods codes (Law No. 215-VIII) are inevitable. NTIN (permanent) and XTIN (temporary) codes are automatically pulled into ESI, ACN, and WebKassa receipts. For those trading in beer or motor oils, ERP provides full aggregation of marking codes of the IS MPG.
Treasury: the ISO 20022 standard
Payments now flow only in the ISO 20022 format. 1C:ERP supports direct integration (DirectBank 2.06) and MT-102 export. This frees the accountant from "manual labor" and errors when copying details into the client-bank.
Practical example: payroll calculation in 2026
Here is how 1C:ERP calculates take-home pay for an employee born in 1980 with a salary of 500,000 tenge:
- MPC (10%): 50,000 ₸ (deduction).
- MHIC (2%): 10,000 ₸ (deduction).
- Standard deduction: 129,750 ₸ (30 MCI × 4,325 ₸). This is a key change reducing the tax burden.
- IIT base: 500,000 - 50,000 - 10,000 - 129,750 = 310,250 ₸.
- IIT (10%): 31,025 ₸ (deduction).
- Take-home: 500,000 - 50,000 - 10,000 - 31,025 = 408,975 ₸.
- ERPC (3.5%): 17,500 ₸ (paid by the employer on top, not included in deductions!).
Who should switch to ERP: selection criteria
A regular "Accounting" solution (1C:Accounting) is no longer enough for you if:
- You are under tax monitoring: The fine for the absence of registers (550 MCI = 2.37 million ₸) will offset the cost of implementing ERP in a single audit.
- Complex product range (SKU 5000+): Manually maintaining NCG codes (NTIN/XTIN) at such volumes guarantees errors and fines for violating documentation requirements (up to 324 thousand ₸).
- You are a subsoil user: You need specific accounting under forms 110.00, 150.00 and MET calculation, which is automated in ERP "out of the box."
- Production chains: When you need to know the exact cost price taking into account VAT crediting under the new rates and rules of 2026.
Typical mistakes when working in the system
- Ignoring NCG codes: If the NTIN (starting with "02") is not specified in a sale, the system will not allow issuing a correct ESI, which will lead to a refusal of crediting at your buyer.
- ERPC for the "older generation": Accruing 3.5% for employees born before 1975. Check the dates of birth in the individuals' cards!
- Violating the "cash" limit (1000 MCI): A cash payment exceeding 4,325,000 ₸ between VAT payers incurs a fine of 5% of the amount.
- ACN confirmation: Untimely closing of the virtual warehouse (EVWS) leads to discrepancies in VAT reporting.
Frequently asked questions
Can you work with the old 12% VAT in ERP 2.4?
No. From 01.01.2026, the base rate is 16%. The old 12% is allowed only for adjustments to turnovers made before 2026.
Is the NCG code mandatory on a cash register receipt?
Yes, according to Law No. 215-VIII. In ERP, this is solved through 1C:WebKassa and the FDO protocol 2.0.3 — the code is printed automatically.
What is the fine for the absence of tax registers for large business?
If you are a monitoring subject, the fine will be 2,378,750 tenge (550 MCI). ERP generates all mandatory registers automatically.
How is ERPC calculated for employees?
ERPC 3.5% is a company expense, not a deduction from the salary. The system automatically checks the year of birth and does not accrue the contribution for employees born before 01.01.1975.
What is the amount of the standard tax deduction in 2026?
The standard deduction is 30 MCI, equal to 129,750 ₸ (with an MCI of 4,325 ₸). This is twice as high as the previous amount.