--- title: "Daily Official (Market) Exchange Rates" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-20 canonical: https://buhgpt.kz/suraqtar/ezhednevnye-oficialnye-rynochnye-kursy-valyut-en source: BuhGPT --- # Daily Official (Market) Exchange Rates > **TL;DR:** What are these exchange rates and why are they needed Daily official (market) exchange rates are the rates of the tenge against foreign currencies published by the National Bank of Kazakhstan. These rates serve as the main reference point for accounting and tax reporting: comp --- What are these exchange rates and why are they needed Daily official (market) exchange rates are the rates of the tenge against foreign currencies published by the National Bank of Kazakhstan. These rates serve as the main reference point for accounting and tax reporting: companies and entrepreneurs convert currency transactions into tenge, reflect assets and liabilities in foreign currency, and calculate tax obligations based on them. The key feature of such rates is their binding to a specific date. The publication page always clearly states the date for which the rate is applicable (for example, for 2026-09-19). This means that for accurate accounting, it is important to use the official value for the required date, rather than an "approximate" rate from the news. Who is affected Official rates are particularly important for those who regularly work with currency or encounter it in reporting: - Accountants and financiers — when converting foreign currency revenue, expenses, accounts receivable, and accounts payable. - Entrepreneurs and importing/exporting companies — when reflecting foreign trade contracts and settlements with foreign counterparties. - Individuals — when declaring income in foreign currency, as well as for guidance when exchanging or planning large purchases. - Tax specialists — when forming the tax base for transactions expressed in foreign currency. For each of these groups, an error in selecting the date or source of the rate can lead to discrepancies in reporting and the need for adjustments. How to use exchange rates correctly To ensure that the data is accurate and accepted during audits, follow a few practical rules. Rely on official sources. For accounting and tax calculations, use only the official (market) rates from the National Bank, not the quotes from exchange offices or commercial banks — the latter differ and are not intended for accounting purposes. Always record the date. The rate applies to a specific day, so when conducting a transaction, save the rate value for that specific date. This simplifies reconciliation and protects against disputes. Check for relevance. Rates are updated regularly, so before closing a transaction or generating a document, ensure that you are using the most recently published value, not an outdated one. Keep confirmation. It is useful to store a copy or screenshot of the page with the rate and date — this serves as convenient documentary evidence for internal control and external audits. What to pay attention to regarding dates Since the rate is strictly tied to the day, it is important to agree within the company in advance on what moment is considered the transaction date: the date of receipt of funds, the date of the document, or the date of recognition in accounting. A unified approach eliminates discrepancies among employees and reduces the risk of errors in conversion. If the transaction is extended over time (for example, a contract is signed on one date, and payment is made on another), different rates may apply for different stages. In such cases, it is especially important to rely on the official values for each corresponding date. Frequently asked questions What is the difference between the official (market) rate and the rate at an exchange office? — The official rate is published by the National Bank and is intended for accounting and tax calculations, while the rates from exchange offices and banks are commercial quotes for buying and selling currency, and they usually differ. What date should be used for accounting a transaction? — The rate is taken on the date to which the transaction relates; since the official rate is tied to a specific day, it is important to use the value for the required date. How often are rates updated? — Official rates are published regularly, and the page always indicates the date for which they are applicable, so it is advisable to check the relevance of the value before use. Can these rates be used for tax calculations? — Yes, the official (market) rates from the National Bank serve as the main reference for converting currency transactions and calculating tax obligations. What to do if a rate is needed for a past date? — Use the officially published value for that specific date and keep confirmation so that the data can be verified if necessary. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_