--- title: "How to Verify the Supplier's Tax Regime" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-22 canonical: https://buhgpt.kz/suraqtar/kak-proverit-nalogovyy-rezhim-postavshchika-en source: BuhGPT --- # How to Verify the Supplier's Tax Regime > **TL;DR:** Before accepting expenses for deductions on corporate income tax (CIT) or claiming value-added tax (VAT) for offset, it is important for the accountant to know exactly what tax regime the supplier operates under. This determines whether there is any "input" VAT that can be off --- Before accepting expenses for deductions on corporate income tax (CIT) or claiming value-added tax (VAT) for offset, it is important for the accountant to know exactly what tax regime the supplier operates under. This determines whether there is any "input" VAT that can be offset and how to correctly reflect the transaction in the accounting records. The Committee of State Revenues has clarified where to find information about the tax regime applied by the counterparty. Why it is important to check The supplier's tax regime directly affects your tax consequences. The key point is simple: if the counterparty is not a VAT payer, then there should be no "input" tax in their documents — such VAT cannot be accepted for offset. If the supplier applies a special tax regime (STR), this may affect the nature and documentation of the expenses you plan to claim as deductions. This check is particularly sensitive in conjunction with electronic invoices (ESF). The data from the ESF and tax reporting are automatically compared, and any discrepancies quickly become noticeable to the tax authority. Therefore, it is better to confirm the supplier's status before you reflect the offset, rather than after receiving questions from the inspection. Who it concerns Checking the counterparty's regime is particularly relevant for: - accountants and chief accountants, who accept documents for accounting and prepare the VAT declaration (form 300.00); - entrepreneurs and managers, responsible for selecting reliable suppliers; - procurement and tender specialists, who need to understand in advance whether VAT will be included in the price and how it will affect calculations. In fact, this is an element of basic due diligence: before working with a new counterparty and claiming an offset, it is useful to understand their tax status. Where and how to check the supplier's tax regime Information about the counterparty's tax regime is part of the open information about the taxpayer, which can be obtained using their business identification number (BIN) or individual identification number (IIN). In practice, the check can be conveniently structured in several steps. 1. Determine the exact details of the counterparty. Take the BIN/IIN from the contract, invoice, or issued ESF. The search is conducted by identifier, not just by name — names may coincide among different entities. 2. Check the VAT payer status. Ensure that the counterparty is registered as a VAT payer. This is the main indicator: only a VAT payer has the right to highlight tax in their documents and transfer to you the amount that can be accepted for offset. 3. Look at the information about the applied STR. As clarified by the Committee of State Revenues, information is available about the start date and end date of the application of the special tax regime by the taxpayer. This helps to understand whether the supplier was operating under a simplified or other special regime during the period related to your transaction. 4. Cross-check the data with primary documents. Compare the obtained information with what is stated in the contract and ESF. If the supplier is not listed as a VAT payer, but VAT is highlighted in the document, this is a reason not to accept such an offset and to clarify the situation with the counterparty. 5. Save confirmation of the check. Document the result (for example, save a screenshot or export with the date). This disciplines work with counterparties and will be useful if questions arise later regarding the justification of the offset. What to do based on the results of the check If the supplier's status confirms the right to offset — calmly reflect the transaction in the accounting records and in the declaration. If it turns out that the counterparty is not a VAT payer or applied STR during the transaction period, act according to the situation: - do not accept VAT for offset, which the supplier cannot have according to their status; - clarify with the counterparty the correctness of the issued ESF and, if necessary, ask them to correct it; - reconsider the method of reflecting expenses if it affects deductions on CIT. It is also important to remember the mechanism of desk audits. The Committee of State Revenues has reported sending notifications regarding identified understatements of VAT amounts: such notifications are automatically generated based on the comparison of ESF data and tax reporting in form 300.00. Careful preliminary checks of counterparties reduce the risk of receiving such notifications due to incorrect offsets. Deadlines and practical recommendations There is no specific "deadline" for checking the counterparty — this is part of the accountant's ongoing work. However, it makes sense to tie it to the moment of accepting documents for accounting and to the period of submitting the VAT declaration, so that disputed offset amounts do not appear in the reporting. A reasonable practice is to check new suppliers before the first transaction and periodically recheck regular counterparties, as their tax status may change (for example, when registering for VAT or transitioning to STR). This approach is especially important in light of the changes in 2026: the rules for VAT registration have been updated, the threshold for mandatory registration has been lowered, and approaches to offsets and reporting have changed. All this increases the cost of errors when working with "input" VAT, and thus the value of timely checks of the counterparty. Frequently asked questions Why should an accountant know the supplier's tax regime? — The regime determines whether there is VAT in their documents that can be accepted for offset and how to correctly reflect expenses. The check helps avoid claiming unnecessary offsets and receiving questions from the tax authority. Can VAT be accepted for offset if the supplier is not a VAT payer? — No. If the counterparty is not registered as a VAT payer, they do not have the right to highlight and transfer tax, and such "input" VAT is not accepted for offset. What information about the counterparty's regime is available? — As clarified by the Committee of State Revenues, you can see, among other things, the start date and end date of the application of the special tax regime by the taxpayer, as well as their VAT status. How is the check related to notifications of desk audits? — Notifications regarding VAT understatements are automatically generated when comparing ESF and form 300.00. Preliminary checks of the counterparty reduce the risk of discrepancies and, accordingly, such notifications. Is it necessary to recheck regular suppliers? — Yes, it is advisable. The tax status of the counterparty changes over time, so periodic rechecking helps to notice changes in time and correctly conduct offsets. Sources - How to check the supplier's tax regime — Uchet.kz - Notifications of desk audits regarding identified VAT understatements — KGD MF RK, gov.kz - Procedure for registration and deregistration for VAT from 2026 — KGD MF RK - On changes in the VAT registration procedure from 2026 — KGD MF RK - VAT payers when transitioning to special tax regimes (STR) — DGD for the Zhetysu region --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_