--- title: "ESF in 2026: issuance deadlines, NKT codes, common mistakes and penalties" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/esf-v-2026-godu-sroki-vypiski-kody-nkt-tipichnye-oshibki--en source: BuhGPT --- # ESF in 2026: issuance deadlines, NKT codes, common mistakes and penalties > **TL;DR:** Introduction to the 2026 Tax Reform Starting January 1, 2026, accounting and tax accounting in Kazakhstan is moving into a new coordinate system. The entry into force of the new Tax Code No. 214-VIII dated 18.07.2025 is not merely a rate indexation, but a fundamental change in --- Introduction to the 2026 Tax Reform Starting January 1, 2026, accounting and tax accounting in Kazakhstan is moving into a new coordinate system. The entry into force of the new Tax Code No. 214-VIII dated 18.07.2025 is not merely a rate indexation, but a fundamental change in the architecture of taxation. Following the 21st meeting of the Project Office for the implementation of the new Tax Code, a package of amendments was formed that defines strict regulations for working with VAT, biometric identification, and new criteria for recognizing offset. Key VAT Parameters in 2026 The new Code completely replaces the 2017 Tax Code. All familiar references to Articles 369, 422, or 568 become invalid. The main focus shifts to increasing the tax burden and revising thresholds. ParameterValue before 2026 (2017 Tax Code)Value from 2026 (Tax Code No. 214-VIII) Base VAT rate12%16% Registration threshold20,000 MCI (dynamic)10,000 MCI MCI (2026 forecast)—4,325 tenge Threshold in monetary terms—43,250,000 tenge Important note: The calculation of the registration threshold in 2026 is firmly fixed at 10,000 MCI. Accountants need to monitor turnover in advance, as halving the threshold will lead to a sharp increase in the number of VAT payers. VAT Offset: Methodology of Articles 480 and 482 The new edition of the Code introduces strict rules for recognizing offset, requiring the accountant to be impeccable in documentation. Key rule (para. 9, Art. 480): If there are several grounds for allocating VAT to offset, it is done only once, based on the earliest ground. This methodological requirement must be embedded in the algorithm for automatically generating entries in the 1C purchase ledger. Documentary Confirmation under Art. 480 - Transactions within the RK: ESF with correct TIN/BIN - Import: Customs declaration or import declaration (within the amount paid) - Non-resident services: ESF and payment document confirming VAT payment - Periodicals: Invoice under the rules of para. 6, Art. 493 of the Tax Code - State material reserve: Invoice from the authorized body (VAT calculation: SVT × VAT rate / (100% + VAT rate)) - Air transportation: Document confirming the fact of travel When Offset Is Strictly Prohibited (Art. 482) - Invoice defects: Missing or incorrect TIN/BIN, missing date, number, digital signature, or name of goods/services - Paper format: If the law requires an ESF, a paper document deprives the right to offset - Non-taxable turnover: When using separate accounting under Art. 487 and 489 of the Tax Code - Specific sources: Acquisitions financed by liquidation fund resources or targeted budget contributions ⚠️ FINANCIAL WARNING: If the amount of a cash settlement under a transaction exceeds 1,000 MCI (4,325,000 tenge in 2026), the taxpayer completely loses the right to VAT offset for the entire transaction, regardless of the number and splitting of payments. In 1C, strict limit controls must be configured when processing cash payment orders and expense reports. ESF Regulations and Biometric Control The ESF structure retains 14 sections, but the rules for interaction with the ESF information system are becoming stricter. Critical Deadlines in 2026 SituationDeadline and action Rejection of the notification (SNT) by the recipientIssue a corrected ESF within 3 business days Recipient's response to additional/corrected ESF10 calendar days to confirm or reject Auto-confirmationIf no action is taken within 10 days, the ESF is considered accepted Additional ESF to the corrected oneWithin 7 calendar days from the date of issuance of the corrected one Biometric Identification (Art. 93 of the Tax Code) This measure applies not to all market participants, but only to those classified as high-risk under the Risk Management System (RMS). The procedure is carried out once a day before issuance. A maximum of 3 attempts is given, after which the block is lifted (issuance continues without biometrics, but the fact is recorded by the system). Mandatory condition: Before submitting Declaration 300.00, the taxpayer must mark the recognition of VAT offset in the ESF information system. Without this mark, the amount should not be included in reporting. Declaration 300.00: Working with Appendix 300.04 When importing goods using the offset method (Art. 427, 428), completing Appendix 300.04 becomes a critical stage. Line Mapping for Verifying Auto-fill in 1C - Line 300.04.001 A (Total import amount by category: from equipment and pesticides to cattle) → transferred to 300.00.029 A - Line 300.04.001 B (Accrued VAT amount) → transferred to 300.00.011 and 300.00.029 B Be sure to check the activation of cell "04" in the "General Information" section of the main form, otherwise the appendix will not be recognized by the system. 1C Preparation: Checklist and Methodology The current software releases — "Accounting for Kazakhstan" (3.0.73.1) and "Payroll and Personnel for State Organizations" (1.0.42.3) — form the foundation for the future transition. Although they do not contain changes for reporting in the current period, it is on the basis of these versions that the logic of the new Code will be deployed. Action Plan for the Accountant-Methodologist - Rate update: Starting 01.01.2026, a "16%" entry must be created in the "VAT Rates" directory. Check the "Base rate" settings in the accounting parameters - ESF control setup: Enable a block on processing incoming ESFs without a digital signature or with incorrect BINs (per Art. 482) - Mark automation: Check integration with the ESF information system for automatic setting of the offset recognition mark before generating the declaration - Cash monitoring: Set up an alert in "Cash Payment Order" documents when the 1,000 MCI threshold per counterparty is reached under a contract - Separate accounting: If you have non-taxable turnover, update the settings in accordance with Art. 487 and 489 of the Tax Code Common Mistakes - Using a paper invoice format instead of ESF when the law requires an electronic document - Missing or incorrect TIN/BIN in ESF details - Cash settlements on a single transaction exceeding 1,000 MCI, leading to complete loss of the right to VAT offset - Failure to mark VAT offset recognition in the ESF information system before submitting Declaration 300.00 - Cell "04" not activated in the "General Information" section when completing Appendix 300.04 - Ignoring the deadlines for issuing a corrected ESF (3 business days if the SNT is rejected by the recipient) - Lack of control over the cash settlement limit in 1C when processing cash payment orders Frequently Asked Questions What VAT rate is Kazakhstan switching to starting January 1, 2026? Starting January 1, 2026, the base VAT rate increases from 12% to 16% under the new Tax Code No. 214-VIII dated 18.07.2025. What is the new VAT payer registration threshold in 2026? The registration threshold is lowered from 20,000 MCI to 10,000 MCI, which in monetary terms amounts to 43,250,000 tenge (at an MCI of 4,325 tenge). This will lead to a sharp increase in the number of VAT payers. What is the maximum amount of a cash settlement per transaction without losing the right to VAT offset? If the amount of a cash settlement under a transaction exceeds 1,000 MCI (4,325,000 tenge in 2026), the taxpayer completely loses the right to VAT offset for the entire transaction, regardless of the number and splitting of payments. Within what timeframe must a corrected ESF be issued if it is rejected by the recipient? A corrected ESF must be issued within 3 business days from the moment the SNT is rejected by the recipient. What happens if the VAT offset recognition mark is not set in the ESF information system? Without the VAT offset recognition mark in the ESF information system, the amount should not be included in reporting and will not be taken into account when submitting Declaration 300.00. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_