1C:Trade Management for Kazakhstan: capabilities, who it is for, and how to implement

How to organize trade accounting in Kazakhstan in 2026: VAT 16%, ESF and integration with cash registers

From 2026, the base VAT rate in Kazakhstan is 16%. Mandatory registration occurs when turnover reaches 43,250,000 tenge. The key requirement for trade accounting is the integration of accounting systems (1C and analogues) with government information systems exclusively through the "digital government" gateway on a paid basis.

Key trade indicators for 2026

VAT in trade: calculations and offset rules

The 10,000 MCI threshold remains a critical point. As soon as your turnover reaches 43,250,000 tenge, VAT registration becomes an obligation, not a choice.

Practical calculation example:

When selling a batch of goods worth 1,000,000 tenge (net value without tax):

1. VAT amount (16%): 1,000,000 × 0.16 = 160,000 tenge
2. Final price for the buyer: 1,160,000 tenge

Register of goods balances

Upon registration (or deregistration), you are required to compile a Register of goods balances. According to section 3.4 of the rules, it records:

• Name, unit of measurement and quantity of goods
• Supporting document (ESF, customs declaration or import declaration) with its number and date
• Price and value without VAT, as well as the allocated tax amount

Instructions for VAT offset

VAT is offset if the goods are acquired for taxable turnover and confirmed by documents:

• Electronic invoice (ESF)
• Customs declaration or import declaration (in case of import — within the amount paid)
• Travel tickets from VAT-paying suppliers

Reflecting imports: When using the offset method (Art. 427–428 of the Tax Code), the data from line 300.04.001 A is transferred to 300.00.029 A, and the data from line 300.04.001 B — to lines 300.00.011 and 300.00.029 B.

When VAT is not offset

VAT cannot be offset if:

1. Cash payment exceeds 1,000 MCI (4,325,000 tenge) per transaction
2. Errors in the ESF: incorrect IIN/BIN, date, number, name of goods and turnover amount (according to Art. 492 of the Tax Code)
3. Absence of EDS: if the ESF is not certified by a signature in the system
4. Paper format: an invoice on paper when the law requires electronic form

Electronic invoices (ESF) and retail

Working in the ESF IS requires strict compliance with the document structure. Employees working by proxy have the right to sign only on behalf of the legal entity.

Main sections of the ESF

• Section A: Registration data
• Section B: Supplier details (be sure to indicate the category: principal, forwarder, etc.)
• Section C: Recipient details
• Section G: Goods data (CN FEA code, quantity, price without taxes, 16% rate, VAT amount)
• Section L: EDS and signatory data

Consolidated ESF for retail

If you trade at retail and issue cash register receipts, you do not need to issue an ESF to each buyer. You have the right to one consolidated ESF per day:

1. In line 17 ("Recipient") indicate: "Individuals"
2. In line 18 ("Address") indicate: "Retail trade"
3. In section C (line 20, cell "I") be sure to mark the "Recipient category" field

Cash registers (CCM) and system integration

Any integration of your accounting software with government systems (ISNA, IS OFD) is now possible only through the external "digital government" gateway (VSHEP/SHEP). Based on Art. 83 of the Code on Informatization, such a service may be provided on a paid basis.

Stages of integration implementation

1. Passing tests on the test bench
2. Trial operation period of the system
3. Analysis of results and, if necessary, refinement of the software
4. Final load testing

Technical failures

In case of system failures, the use of the State Revenue Committee's backup server is provided. If communication is completely absent, accounting is kept on paper in accordance with the established rules (appendices 9 and 10).

Common mistakes and sanctions

Main risks for trading companies

1. Splitting payments: An attempt to pay a transaction over 1,000 MCI in cash (automatic loss of the right to VAT offset)
2. Ignoring the gateway: An attempt to exchange data with IS OFD bypassing the official gateway
3. Errors in categories: Incorrect indication of the supplier category (commission agent/principal) in section B, which distorts the taxable base

Fines established in 2026

• Trade in prohibited or restricted goods: 25 MCI (108,125 tenge)
• Trade in unauthorized places: warning or fine of 5 MCI (21,625 tenge)
• Repeated within a year: 10 MCI (43,250 tenge)

Requires verification: The available sources lack exact amounts of fines for violating the deadlines for issuing an ESF and for non-use of cash registers in 2026, as well as specific deadlines for submitting form 300.00. It is recommended to clarify this data in the current version of the Code of Administrative Offenses of the RK.

Frequently asked questions

Do I need to compile a list of goods already in stock when I become a VAT payer?

Yes, this is mandatory. You need to prepare a Register of goods balances indicating all the details of the primary documents (ESF or customs declarations) under which these goods were purchased.

Can VAT be offset if the supplier only issued a cash register receipt?

No. An ESF is required for offset. The cash register receipt allows the supplier to issue you a consolidated ESF at the end of the day, which will become the basis for the offset.

How to reflect the import of agricultural machinery by the offset method in the declaration?

Data on such imports is reflected in form 300.04 (line 300.04.001), from where it is automatically transferred to the main form 300.00 (lines 011 and 029).

Is it mandatory to pay for integration with the government gateway?

Yes, according to the Code on Informatization, integration through the external "digital government" gateway may be carried out on a paid basis.