What VAT data should be monitored
VAT data comprises information on sales and purchase turnover, the amount of tax, the supplier, the recipient, and source documents, which the accountant reconciles in the accounting system and the Electronic Invoicing IS. In 2026, it is not sufficient to check only the total VAT amount: it is important that the document details, dates, and line-item figures match across electronic invoices, source documents, and accounting data.
The electronic invoice serves as the primary electronic document for this reconciliation. According to the Rules for Issuing Invoices in Electronic Form, an electronic invoice includes a general section, supplier and recipient details, banking information, contract data, details of supply documents, information on goods, work, and services, additional information, and electronic digital signature data.
For an accountant, this means that it is necessary to check not just one field, but the entire set of interconnected data. A discrepancy even in the details may prevent the document from being processed correctly or the purchase from being recorded in the accounts.
Which electronic invoice details are particularly important
The general section of an electronic invoice contains several key lines.
- Registration number is assigned automatically when the document is registered in the Electronic Invoicing IS. The system participant does not complete or edit it.
- Accounting system number is the sequential number of the invoice in tax accounting. It is determined independently by the supplier, and this line must be completed.
- Issue date is generated automatically when the electronic invoice is registered and sent to the recipient. It corresponds to the current calendar day.
- Date of issue on paper is specified only in cases expressly provided for by the Rules for Issuing Invoices in Electronic Form, including when certain paper invoices are entered into the system and related corrected or supplementary documents are issued.
- Turnover date is specified in accordance with the rules for determining the turnover date applicable to the relevant transaction. A corrected invoice shows the turnover date from the document being cancelled.
In addition to the general section, the accountant should check the identification details of the parties, the contract, documents confirming the supply, and the lines containing goods, work, or services. In practice, it is the comparison of individual lines that makes it possible to understand why the total in the accounting system differs from the electronic invoice data.
How to verify data before claiming VAT as an offset
It is convenient to perform the check sequentially, moving from the document as a whole to each line of its details.
- Compare the supplier and recipient in the electronic invoice with the counterparties in the accounting database.
- Check the accounting system number, issue date, and turnover date.
- Verify the contract and the details of the documents confirming the supply.
- Compare the description of goods, work, or services, as well as the quantity, value, and tax figures for each line.
- Check the totals after the line-by-line reconciliation, rather than separately from it.
- Make sure that the document is registered in the Electronic Invoicing IS and contains electronic digital signature data.
If the accounting software reports that the purchase turnover amount has not been written off, check the fields in the notification lines and detailed breakdown. The values must be compared exactly, including the fractional part of the monetary amount. After the discrepancies are resolved, the document is sent for verification in the Electronic Invoicing IS and then saved and posted in the accounting system.
Do not correct only the document total if the cause lies in an individual line. Otherwise, an apparently matching total amount may conceal a discrepancy in the composition of purchases.
What to do in the event of discrepancies and a request for documents
After identifying a discrepancy, first determine its level: the parties' details, dates, basis of supply, an individual item, or the overall total. Then compare the electronic invoice with the contract, delivery note, certificate, or another supporting document. Any correction must be based on the actual business transaction and source documents.
VAT data requires particular attention when a tax excess is refunded. A thematic tax audit may be appointed on the basis of a refund claim shown in the VAT return for the relevant tax period. In cases provided for by the Rules for Refunding the VAT Excess Amount, a tax application also serves as the basis. The audit order may be issued electronically.
If not all required documents are submitted during such an audit or the document package does not meet the established requirements, the taxpayer is sent a request to submit documents. The deadline for compliance is 10 working days from the day following the date on which the request is served, but no later than the deadline for holding a hearing established by the administrative procedural legislation.
Therefore, documents supporting VAT figures should preferably be organized in advance by tax period and counterparty. When a tax excess is refunded, the scope of the period under review is determined on the basis of the refund claim, the tax application, and information on amounts refunded previously, in accordance with the procedure established by the Rules.
A transitional rule applies to applications and claims for a VAT excess refund submitted before 1 January 2026: they are considered in accordance with the procedure and deadlines established by the Tax Code dated 25 December 2017 (Article 833 of the TC RK).
Frequently asked questions
What does a request for “VAT data” mean for an accountant? — It usually refers to the information on the basis of which VAT is recorded and reconciled in the accounts: electronic invoice details, parties' data, dates, turnover, lines of goods, work, or services, and supporting documents.
Can the electronic invoice registration number be changed manually? — No. It is assigned automatically by the Electronic Invoicing IS when the document is registered; the field is not intended to be completed or edited by a system participant.
Which turnover date should be specified in an electronic invoice? — Specify the turnover date determined for the relevant transaction under the applicable rules. A corrected invoice shows the turnover date from the document being cancelled.
What should be checked if the purchase amount is not recorded correctly? — Compare the fields in the notification lines and detailed breakdown, check all amounts including the fractional part, send the document for verification in the Electronic Invoicing IS, and, after successful verification, save and post it.
How much time is allowed to submit documents during a thematic VAT refund audit? — The request must be fulfilled within 10 working days from the day following the date on which it is served, subject to the hearing deadline restriction established by the Rules.
How are refund claims submitted before 2026 considered? — Claims and tax applications submitted before 1 January 2026 are considered in accordance with the procedure and deadlines established by the Tax Code dated 25 December 2017 (Article 833 of the TC RK).