The introduction to the 2026 tax reform shows that from January 1, 2026, Kazakhstan's tax system undergoes a fundamental transformation. The 2017 Tax Code loses force entirely, and a new document takes its place — the Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18.07.2025. Key changes are the increase of the base VAT rate to 16% and the introduction of strict technological control over deductions through the IS ESF. Preparation for reporting for Q2 2026 begins not in July, but at the moment of setting up accounting policy and 1C reference books on January 1.
Key figures for 2026: rate and registration threshold
The new Code fixes updated economic parameters. Pay attention to the calculated indicator MCI — it directly affects the registration threshold and cash payment limits.
| Parameter | Before 2026 (Tax Code-2017) | From 2026 (Tax Code No. 214-VIII) |
|---|---|---|
| Base VAT rate | 12% | 16% |
| 0% rate | Exports and other turnovers | Retained for exports |
| MCI (calculated) | Under the Law on the Republican Budget for 2025 | 4,325 tenge |
| Mandatory registration threshold | 20,000 MCI (according to Tax Code-2017) | 10,000 MCI (43,250,000 tenge) |
For specific operations, such as the release of goods from the state material reserve, the new Code establishes a mathematical formula for calculating tax "within" the amount:
VAT = CIT × VAT Rate / (100% + VAT Rate)
Where CIT is the cost including tax, and VAT Rate is 16%.
New rules for VAT offset under Article 480 of Tax Code No. 214-VIII
Article 480 establishes three mandatory conditions for recognizing an offset:
- The recipient is a registered VAT payer in the Republic of Kazakhstan.
- Goods, works, or services are used (or will be used) for taxable turnover purposes.
- The offset is made once based on the earliest of the grounds (clause 9, Article 480).
Critical condition: mark in the IS ESF
According to the new rules, the taxpayer is obliged to place a mark in the ESF information system recognizing the VAT amount as offsettable. This mark must be placed STRICTLY BEFORE the moment of filing the declaration (Form 300.00). Violation of the chronology (first filing the report, then "remembering" the mark) makes the offset unlawful.
Supporting documents for offset
| Situation | Supporting document |
|---|---|
| Purchase from a resident of the Republic of Kazakhstan | ESF (paper invoice — only in cases directly permitted by law) |
| Import of goods | Goods declaration or Application for import (EAEU) |
| Services from a non-resident | ESF + payment document confirming VAT payment to the budget |
| Air transport | Document confirming the fact of travel (ticket/boarding pass) |
| Periodicals | Invoice issued in accordance with clause 6, Article 493 of the Tax Code |
| Registration (opening balances) | Tax register for inventory of balances (clause 4, Article 205 of the Tax Code) |
When offset is prohibited: critical errors under Article 482
Article 482 is the main instrument of fiscal control. Errors in these provisions lead to automatic exclusion of amounts from offset.
Invoice defects
VAT is "burned" if the ESF incorrectly indicates:
- IIN/BIN of the parties
- date, number
- name of goods and materials
- turnover amount
The document is also deemed invalid for offset if it is not certified with an electronic digital signature (violation of Article 492 of the Tax Code) or issued on paper without legal grounds.
Cash settlements
Offset is prohibited if the cash payment for a transaction exceeds 4,325,000 tenge (1,000 MCI) per single payment. This limit is calculated including VAT and applies regardless of how many transactions closed the deal.
Intended use
VAT cannot be offset for goods/services acquired:
- At the expense of liquidation fund assets placed in special deposits (Article 301 of the Tax Code)
- By autonomous educational organizations at the expense of budgetary targeted contributions (subclause 9, clause 2, Article 15 of the Tax Code)
Housing construction
If a building involves both taxable and exempt turnovers, VAT on construction is accumulated separately in a tax register until commissioning, after which it is distributed according to the rules of Article 489 of the Tax Code.
Filling out Form 300.00 for Q2 2026
When preparing reports, rely on the current structure of appendices. Pay special attention to the import of goods for which tax is paid using the offset method (Articles 427–428 of the Tax Code).
Algorithm for working with Appendix 300.04
If you use the offset method for import, be sure to mark cell "04" in the main Form 300.00 (line 11). In the appendix itself, data is distributed into categories I through X (from equipment to cattle).
Data transfer scheme
- Line 300.04.001 A (Total import amount) → transferred to line 300.00.029 A
- Line 300.04.001 B (Total VAT amount) → transferred simultaneously to line 300.00.011 and line 300.00.029 B
Reconfiguring the 1C system before 2026
Setting up rate history
In the "VAT Rates" reference book, the 16% rate must be entered via a history record starting from 01.01.2026. This will allow the system to correctly process documents from previous periods (returns, corrections) at the 12% rate, applying 16% only to new operations.
Cash limit control
Set up a programmatic ban or warning for processing cash disbursement orders exceeding 4,325,000 tenge (including VAT) for a single counterparty/contract.
Update monitoring
The current analysis of release 3.0.73.1 showed no critical errors for reporting; however, working with the new Tax Code will require installing subsequent specialized patches.
Integration with the IS ESF
Check whether the "Offset recognition" status is displayed in your 1C interface. Automating the placement of this mark will save dozens of hours before filing the declaration.
Separate accounting
If mixed turnovers are present, make sure the accounting policy in 1C corresponds to the methods described in Articles 487–489 of the new Tax Code.
Key takeaways for successful reporting
- 16% rate and new articles: Forget the article numbers of the old Code. References to offset rules are now only Articles 480 and 482 of Tax Code No. 214-VIII.
- Priority of the IS ESF: The mark of offset recognition in the ESF system is a legal fact, without which the figures in line 300.00.011 have no force.
- Cash control: The limit of 1,000 MCI (4,325,000 tenge) strictly includes VAT. Exceeding it by even 1 tenge deprives you of the right to offset for the entire transaction.
Reconcile all incoming ESFs for the quarter by the 10th day of the month following the reporting month, in order to have time to place the necessary marks and verify the correctness of suppliers' electronic digital signatures.
Frequently Asked Questions
What is the new VAT rate effective from 2026?
From 2026, the base VAT rate is increased to 16% (instead of 12% under Tax Code-2017). The 0% rate is retained for exports.
When must the offset recognition mark be placed in the IS ESF?
The offset recognition mark must be placed STRICTLY BEFORE the moment of filing the declaration (Form 300.00). If the mark is placed after the report is filed, the offset is deemed unlawful.
What is the cash settlement limit in effect in 2026?
The cash settlement limit is 1,000 MCI, which equals 4,325,000 tenge. This limit includes VAT and applies regardless of the number of transactions in a single deal.
What documents serve as the basis for VAT offset when importing goods?
When importing goods, the basis for offset is the goods declaration or the application for import (EAEU).
What data is transferred from Appendix 300.04 to the main Form 300.00?
Line 300.04.001 A (total import amount) is transferred to line 300.00.029 A. Line 300.04.001 B (total VAT amount) is transferred simultaneously to line 300.00.011 and line 300.00.029 B.