--- title: "How to Properly Account for VAT in Kazakhstan in 2026: Rules for Accountants" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/kak-pravilno-vesti-nds-v-kazahstane-v-2026-godu-pravila-d-en source: BuhGPT --- # How to Properly Account for VAT in Kazakhstan in 2026: Rules for Accountants > **TL;DR:** Proper VAT accounting means consistently recording each transaction in tax accounting, determining its tax treatment, reconciling VAT amounts on sales and purchases, and then transferring the verified data to the tax return. Tax accounting is maintained in tenge using the accr --- Proper VAT accounting means consistently recording each transaction in tax accounting, determining its tax treatment, reconciling VAT amounts on sales and purchases, and then transferring the verified data to the tax return. Tax accounting is maintained in tenge using the accrual method, and at the end of the tax period, taxable items are determined and payments to the budget are calculated on this basis (Article 204 of the Tax Code of the RK). Therefore, it is important for an accountant not to start with the final amount: first, the substance and date of the transaction, the documents, and the accounting registers must be checked, and only then should the liability or the amount of excess VAT be calculated. VAT Rules: Where to Start the Review It is convenient to handle VAT separately for each business transaction. First, establish exactly what occurred: a purchase, sale, return, adjustment, export, or another transaction. Then reconcile the contract, source document, tax accounting data, and the documents on the basis of which VAT is recorded in information systems. Payment information must also be taken into account; however, under the accrual method, the results of transactions are recognized when they occur rather than on the date money or its equivalent is received or paid (Article 204 of the Tax Code of the RK). A practical review procedure may be as follows: - Make sure that the transaction actually relates to the tax period under review, taking into account the date on which it occurred. - Reconcile the description of the goods, work, or services, their quantity and value, and the counterparty across all documents. - Check whether the transaction is recorded consistently in financial and tax accounting. - Separately check output VAT and the VAT intended to be credited. - Determine whether there was a return, price change, document correction, or another adjustment. - Reconcile the final totals in the accounting registers with the tax return before filing it. This approach helps avoid situations where the final tax return is formally calculated by the software but is based on incorrect source data. Automated calculation does not replace verification of the economic substance of the transaction, its recognition date, and its documentary support. Particular attention must be paid to transactions subject to different tax treatment. If the Tax Code requires separate tax accounting, items falling within the respective designated categories may not be combined. Such categories include, in particular, turnover from the sale of goods, work, and services, types of income, and tax rates. The taxpayer establishes the separate accounting procedure, including methods for allocating common income and expenses, in its tax accounting policy (Article 210 of the Tax Code of the RK). VAT Rules in 2026: Reviewing Accounting Records and Data in 1C Before preparing the reports, carry out a step-by-step reconciliation. Start with the source documents, then review entries in the accounting registers, and only after that proceed to the tax return. If a discrepancy is found in the final form, it usually has to be traced to the source document, the transaction recognition date, or the way it was recorded in the accounts. Useful internal controls include: - checking the completeness of purchase and sales documents; - searching for duplicates and documents that have not been posted in the accounting system; - reconciling turnover by counterparties and contracts; - analyzing transactions for which VAT was not credited or was recorded differently than expected; - checking returns, corrections, and changes in value; - separately reconciling transactions accounted for under different tax treatment; - checking compliance with the separate tax accounting procedure established in the tax accounting policy; - retaining a breakdown of the tax return figures. If a document or notification related to input VAT cannot be sent from 1C, first identify the stage at which the error occurs: data generation, document posting, completion validation, or sending. Then check the user's permissions, the status of the source inventory document, and whether the amounts in the interrelated documents match. If there is a discrepancy, the source document, entries in the registers, and data in the generated reports must be reconciled. The final amount alone should not be corrected without identifying the source of the discrepancy: the same discrepancy may reappear when the data is generated again. If the transaction falls within a designated separate accounting category, also check that it has been recorded specifically in that category in accordance with the tax accounting policy (Article 210 of the Tax Code of the RK). Excess VAT and the Special Refund Procedure Excess VAT in the accounting data should be treated as the result of the calculation for the relevant tax period. First, the accountant should verify that transactions have been properly recognized under the accrual method, that tax accounting is complete, and that the tax return figures correspond to the accounting registers. At the end of the tax period, the taxpayer determines taxable items and tax-related items, after which taxes and payments to the budget are calculated (Article 204 of the Tax Code of the RK). If some transactions are accounted for under different tax treatment, compliance with separate tax accounting must be checked. The taxpayer is required to maintain such accounting in the cases stipulated by the Tax Code and may not combine items in designated categories for which such a requirement has been established (Article 210 of the Tax Code of the RK). It is convenient to review the excess amount in stages: - match transactions to the tax period based on when they occurred; - check sales and purchase figures against the source documents; - identify transactions subject to different tax treatment; - reconcile the allocation of common figures with the tax accounting policy; - reconcile the accounting registers with the tax return figures; - check corrections, returns, and changes in value that affect the calculation. The payment date alone does not replace the transaction date for tax accounting purposes under the accrual method. The results of transactions and other events are recognized when they occur, including from the date work is performed, services are rendered, or goods are shipped or transferred to the buyer or its authorized representative (Article 204 of the Tax Code of the RK). When maintaining separate accounting, it is important for the accountant not only to allocate transactions among categories but also to ensure consistent application of the established procedure. The taxpayer establishes the list of common income and expenses and the methods for allocating them between designated categories and other activities in its tax accounting policy (Article 210 of the Tax Code of the RK). Thus, work with excess VAT begins with reconciling the tax period, documents, and registers. Particular attention is paid to transactions subject to different tax treatment and whether they have been properly recorded in separate accounting. It must be possible to trace the final figures from the tax return back to specific transactions and documents. Frequently Asked Questions How should VAT be calculated correctly? — Do not start with the final difference; start by checking each transaction: the period, documents, tax treatment, output VAT amount, and grounds for claiming an input VAT credit. Then reconcile the registers with the tax return. Tax accounting is maintained using the accrual method, which means that transactions are recognized when they occur (Article 204 of the Tax Code of the RK). Which VAT rules must be taken into account in 2026? — Apply the provisions effective on the date of the specific transaction, follow the accrual method, and maintain separate tax accounting in the cases stipulated by the Tax Code. Categories subject to different tax treatment may not be combined if a separate accounting requirement has been established for them (Article 210 of the Tax Code of the RK). Why cannot the VAT document be sent from 1C? — Identify the stage at which the error occurs, then check the user's permissions, the posting of source documents, entries in the registers, and whether the amounts in interrelated documents match before sending it again. Can any excess VAT be treated as an amount ready for refund? — The calculation must first be supported by tax accounting and tax return data, and the transaction recognition period and compliance with separate accounting requirements must be checked. It must be possible to trace the final figure back to the documents and accounting registers. What should be checked for transactions subject to different tax treatment? — Check whether they have been assigned to a separate category, whether they have been combined with transactions subject to other treatment, and whether the allocation of common figures complies with the tax accounting policy (Article 210 of the Tax Code of the RK). Sources Tax Code of the Republic of Kazakhstan --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_