Starting from 2026, a new Tax Code No. 214-VIII dated 18.07.2025 comes into effect in Kazakhstan, fully replacing the 2017 Tax Code. The key change is an increase in the VAT rate from 12% to 16%. For imports from EAEU countries, a rate of 16% applies, and VAT crediting is regulated by Article 480 of the 2026 Tax Code. The mandatory VAT registration threshold is 43,250,000 tenge (10,000 MCI × 4,325 tenge). Reporting of imports requires completing Annex 300.04 to Form 300.00 of the declaration. Cash payments for a single transaction must not exceed 4,325,000 tenge (1,000 MCI).
2026 Tax Reform: Key Parameters
The new Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18.07.2025 (2026 Tax Code) comes into effect from 2026, and the 2017 Tax Code has fully lost its legal force. The structure and numbering of articles have been completely changed, forming a new logic of tax administration.
| Parameter | Old Tax Code (before 2026) | New Tax Code (from 2026) |
|---|---|---|
| Base VAT rate | 12% | 16% |
| Regulatory act | 2017 Tax Code | Tax Code No. 214-VIII dated 18.07.2025 |
VAT Registration Threshold in 2026
The mandatory VAT registration threshold is calculated based on the monthly calculation index (MCI):
10,000 MCI × 4,325 tenge = 43,250,000 tenge
This limit is a general rule under the provisions of the 2026 Tax Code for all categories of taxpayers who do not have specific conditions under other articles of the code.
Imports from the EAEU: VAT Rate and Crediting Documents
When importing goods, works and services (GWS) from Eurasian Economic Union countries in 2026, a rate of 16% applies. The VAT crediting process is regulated by Article 480 of the 2026 Tax Code.
Supporting documents for crediting VAT on imports:
- Application for the import of goods and payment of indirect taxes (the credit amount is limited to the tax actually paid to the budget of the Republic of Kazakhstan)
- Customs declaration issued under EAEU or RK legislation
Important rule: According to paragraph 9 of Article 480 of the 2026 Tax Code, if there are several grounds for crediting a single supply of GWS, the credit is applied strictly once, based on the earliest of the documents.
VAT Crediting Rules: Exceptions and Limitations
The right to a VAT credit arises only for registered payers, provided that the GWS are used for taxable turnover purposes. According to Article 482 of the 2026 Tax Code, VAT is not creditable in the following cases:
Defects in Electronic Invoices (EI):
- Incorrect indication or absence of the TIN/BIN of the supplier or buyer
- Absence of critical details: date, number, name of GWS, amount of taxable turnover
- Absence of EI certification by means of an electronic digital signature (Article 492 of the 2026 Tax Code)
- Paper-based issuance when the law directly requires an electronic format
Cash payments: If the transaction amount exceeds 1,000 MCI (4,325,000 tenge) including VAT. This rule applies regardless of the frequency of payments under a single contract.
Non-taxable turnover: Use of GWS in activities exempt from VAT.
Specific sources and operations:
- Acquisitions using funds from the liquidation fund (Article 301 of the 2026 Tax Code)
- Acquisitions by autonomous educational organizations using targeted budget contributions
- For a freight forwarder: VAT on carriers' works and services acquired for the client
- For a commission agent: VAT on GWS acquired for the principal
- Construction of residential buildings: in case of mixed turnover, VAT is accounted for separately until the facility is accepted for operation (thereafter Article 489 of the 2026 Tax Code applies)
Completing Declaration 300.00 and Annex 300.04
Reporting of imports for which VAT is paid using the crediting method (in accordance with Articles 427 and 428 of the 2026 Tax Code) requires completing Annex 300.04 to the main Form 300.00. This annex is activated by marking cell "04" of line 11 of the declaration.
Distribution of GWS by category in Annex 300.04 (line 300.04.001):
| Code | Goods category | Code | Goods category |
|---|---|---|---|
| I | Equipment | VI | Sea vessels |
| II | Agricultural machinery | VII | Spare parts |
| III | Freight vehicles | VIII | Pesticides (agrochemicals) |
| IV | Airplanes and helicopters | IX | Breeding animals / equipment |
| V | Locomotives and railcars | X | Cattle (live) |
Algorithm for transferring totals to Form 300.00:
- Import amount: from 300.04.001 A → to 300.00.029 A
- VAT amount: from 300.04.001 B → to 300.00.011 and 300.00.029 B
Configuring 1C for the 2026 Tax Code
To ensure accurate accounting under the reform, the accountant must carry out a thorough configuration of the software:
- Update the configuration. As a priority, install releases 3.0.73.1 (for "1C:Accounting for Kazakhstan") or 1.0.42.3 (for government organizations) to correctly support the logic of the 2026 Tax Code.
- Review reference data. Change the base VAT rate to 16% in all product cards and service specifications for new transactions from 01.01.2026.
- Set up limit controls. Establish strict control over the processing of cash payment documents exceeding the limit of 4,325,000 tenge per single transaction.
- Integration with the EI Information System. Marking VAT for crediting in the EI Information System is now a mandatory prerequisite. This procedure must be completed before submitting Declaration 300.00. Set up automation of this process in 1C to eliminate technical errors.
Frequently Asked Questions
What VAT rate applies to imports from the EAEU in 2026?
When importing goods, works and services from Eurasian Economic Union countries in 2026, a rate of 16% applies.
What is the mandatory VAT registration threshold in 2026?
The mandatory registration threshold is 43,250,000 tenge (10,000 MCI × 4,325 tenge).
What is the maximum cash payment amount for a single transaction in 2026?
Cash payments for a single transaction must not exceed 1,000 MCI (4,325,000 tenge) including VAT. This rule applies regardless of the frequency of payments under a single contract.
What documents are required to credit VAT on imports?
To credit VAT on imports, the following are required: an application for the import of goods and payment of indirect taxes, and a customs declaration issued under EAEU or RK legislation.
Which annex to Form 300.00 must be completed for imports?
Reporting of imports requires completing Annex 300.04 to the main Form 300.00 of the declaration, which is activated by marking cell "04" of line 11 of the declaration.