In 2026, Form 300 should be prepared as a VAT return for the selected reporting period based on accounting records and supporting documents. At the same time, Article 300 of the Tax Code of the Republic of Kazakhstan cannot be regarded as a general provision governing the completion of the form bearing the same number: it establishes a special procedure for the deduction of VAT by a subsoil user that is a participant in a simple partnership (consortium), where the preparation and submission of VAT tax forms are assigned to the operator (Article 300 of the Tax Code of the Republic of Kazakhstan).
What to Check When Preparing Form 300 in 2026
Before completing the return, it is important to determine the period for which the report is being prepared and which version of the form is being used. Form 300 for 2025 should not automatically be used as a reporting template for 2026: the set of indicators and completion algorithms in the accounting system may differ. The previous year's report is suitable for internal data reconciliation but does not replace the form intended for the selected reporting period.
It is convenient to begin by checking the accounting database:
- whether all documents for the reporting period have been entered and posted;
- whether the transaction dates are specified correctly;
- whether the information used for VAT accounting has been completed;
- whether there are any duplicate, cancelled, or unposted documents;
- whether the report generation period matches the selected reporting period;
- whether the current version of the form is being used in the accounting software.
After automatic completion, the return indicators must be reconciled with the accounting registers and source documents. A plausible final amount does not in itself confirm that the entire form is correct: an omission or incorrect value in the source data may affect related indicators and the allocation of amounts among the sections of the return.
If the form for the first quarter of 2026 looks different from the report used previously, the difference itself does not prove that there is an error. First, check the form version, the selected period, the source data, and the calculation sequence. Manual adjustment of indicators is justified only after determining the reason for the automatic completion and reconciling the value with the taxpayer's documents.
Form 300 in 1C: Lines 25 and 26
If line 25 is not displayed or calculated in Form 300.00 and the amount is shown in line 26, the tax-related reason for the discrepancy cannot be determined solely from the appearance of the report. A blank field and a field containing a numerical value may be processed differently by the algorithm of a specific accounting software release, so the source of each indicator must first be traced.
To analyse the situation, check which accounting data are used to complete lines 25 and 26 in the version of the form being used. Then ensure that the relevant documents have been completed and posted, refill the report, and reconcile the result with the registers and source documents. Manual entry is permissible only when the entered value is supported by the taxpayer's actual transactions.
If amounts are allocated differently among the lines after the value 0 is entered, this shows that the completed field affects the software calculation, but it does not make zero a universal value for every return. Zero should be entered only if it corresponds to the data of the particular taxpayer. Mechanically replacing a blank field with zero may change the result and create a discrepancy between the return, the accounting registers, and supporting documents.
If the Form 300 data in the accounting software differ from the information in the tax authorities' information system, the indicators must be compared sequentially: source documents, accounting registers, completion of the disputed line, calculation of the related indicator, and the export result. Comparing only the final amounts does not show at which stage the difference arose or which source value affected the result.
It should also be taken into account that Article 300 of the Tax Code of the Republic of Kazakhstan concerns not the lines of Form 300.00 but a special VAT deduction for a subsoil user operating under a production-sharing agreement or contract as part of a simple partnership (consortium). If the VAT tax forms are prepared and submitted by the operator, the deduction is determined in the amount attributable to that subsoil user's share according to the operator's return (Article 300 of the Tax Code of the Republic of Kazakhstan).
Supplementary Form 300 and Correction of Errors
When an error is found in a previously prepared form, it is first necessary to determine which information was reported incorrectly and the reporting period to which the relevant transactions relate. A supplementary return should not be prepared merely because a preliminary report in the accounting software looks unfamiliar. A difference in the appearance of the form, a blank line, or a technical export error does not in itself reveal the nature of the discrepancy.
It is convenient to conduct the check in the following order:
- Check the selected reporting period and the form version.
- Check the documents relating to the disputed indicators, correct them if necessary, and refill the report.
- Review the lines that were not calculated or received an unexpected value.
- Reconcile the return indicators with the accounting registers and source documents.
- Recheck the generated file and the export result.
If a technical error occurs during export, the working copy of the report can be recreated and the file generated again. This method helps determine whether the issue is related to a specific copy of the report or to its technical generation. The new copy must be completed and checked again: creating it does not in itself correct the source documents, the selected period, or the source accounting data.
Recreating a working copy in the software should not be confused with correcting tax reporting that has already been submitted. The accountant first determines the substance of the error and the period, reconciles the source documents, and only then chooses the action appropriate to the actual situation. This procedure prevents a technical discrepancy from being transferred to the tax reporting.
For a working check, an internal reconciliation table can be prepared: the return indicator, its data source in the accounting records, the automatic completion result, and the supporting document. Such a table serves as a control tool for the accountant and helps to identify the cause of discrepancies in a consistent manner. It is particularly useful when preparing the report again, correcting accounting data, and comparing the original and corrected versions of the return.
How to Check the Return Before Submission
Before submitting Form 300, perform a final review. Make sure that the correct reporting period has been selected, the report was generated after the relevant transactions had been recorded, and the values in material lines are supported by documents and accounting registers. Check blank fields separately: a blank value and a numerical zero may be processed differently by the accounting software algorithms.
Do not use a sample Form 300 that you have found as a source of ready-made figures. A sample helps show the layout of the sections and the sequence of indicators, but the values are determined by the transactions of the particular taxpayer. For the same reason, the report for 2025 may be used for internal comparison only after selecting the form corresponding to the 2026 reporting period.
During the control review, consistently check the identification details, the period, the completed sections, the transfer of data between related lines, and the file prepared for submission. If a value changes after refilling the report, record the document or particular detail that affected the calculation. This will make it possible to substantiate the result and prevent the same accounting error from recurring when preparing the next return.
If the taxpayer falls within the special situation described in Article 300 of the Tax Code of the Republic of Kazakhstan, additionally reconcile the subsoil user's share with the data in the operator's return. The provisions of this article do not apply to VAT on goods, work, and services whose cost is deductible under Article 314 of the Tax Code of the Republic of Kazakhstan (Article 300 of the Tax Code of the Republic of Kazakhstan).
Questions and Answers
What is tax reporting Form 300? — It is a VAT return. Its indicators should be generated based on the taxpayer's data and checked against accounting registers and source documents.
Does Article 300 of the Tax Code of the Republic of Kazakhstan govern the completion of Form 300? — No, the fact that the article number and the form number coincide does not mean that the article establishes the general procedure for completing the return. The article regulates a special VAT deduction for a subsoil user that is a participant in a simple partnership (consortium), where the VAT tax forms are prepared and submitted by the operator (Article 300 of the Tax Code of the Republic of Kazakhstan).
Can Form 300 for 2025 be used for reporting in 2026? — The previous year's report may be used for internal reconciliation, but the report for 2026 should be prepared using the form corresponding to the selected reporting period. Indicators should not be carried over without checking the underlying transactions.
Why is the amount entered in line 26 of Form 300.00? — The reason must be determined based on the algorithm of the version of the form being used and the source accounting data. Check the documents, registers, and completion of lines 25 and 26. Zero should be entered only when that value corresponds to the taxpayer's data.
What should be done if an error occurs when exporting Form 300 from 1C? — Recreate the working copy of the report, generate the file again, and recheck its completion. If the error persists, consistently check the source data, report settings, selected period, and version of the accounting system.
Where can I obtain a template or sample of Kazakhstan's Form 300? — To prepare the return, use the form intended for the relevant reporting period. A sample may serve as an auxiliary reference, but it does not replace checking your own transactions, accounting registers, and source documents.