---
title: "VAT Quarters in 2026: How to Allocate Transactions Across Tax Periods"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-13
canonical: https://buhgpt.kz/suraqtar/kvartaly-nds-v-2026-godu-kak-raspredelyat-operacii-po-nal-en
source: BuhGPT
---

# VAT Quarters in 2026: How to Allocate Transactions Across Tax Periods

> **TL;DR:** VAT quarters are working periods for which an accountant groups data on taxable turnover and tax amounts, checks documents supporting input VAT credits, prepares declaration figures, and monitors the fulfilment of tax obligations. When preparing VAT data for Q1, Q2, or Q3 of 2

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VAT quarters are working periods for which an accountant groups data on taxable turnover and tax amounts, checks documents supporting input VAT credits, prepares declaration figures, and monitors the fulfilment of tax obligations. When preparing VAT data for Q1, Q2, or Q3 of 2026, transactions may not be moved between periods solely for convenience: the recognition date of each transaction is determined in accordance with the applicable provisions of the Tax Code of the Republic of Kazakhstan and the transaction documents. The deadlines for filing the declaration and making payment must be determined in accordance with the current version of the Tax Code of the Republic of Kazakhstan and the official tax calendar for the relevant period.

VAT for Q1, Q2, and Q3 of 2026

Search queries such as “VAT Q1 2026,” “VAT Q2 2026,” and “VAT for Q3 2026” relate to the same working task: the accountant closes the selected reporting period, reconciles accounting data with electronic documents, and calculates the final declaration figures. At the same time, the transactions and documents are checked separately for each quarter.

Before preparing the declaration, it is useful to divide the work into several stages:

- collect source documents for purchases and sales;

- check electronic invoices and their current status;

- reconcile accounting and tax accounting turnover;

- determine the VAT amounts to be recognised as input VAT credits for the relevant period;

- separately check transactions recognised under special rules, as well as zero-rated turnover;

- exclude duplicates, erroneous documents, and transactions relating to another period;

- reconcile the final figures with available data from the tax authorities’ information systems.

This sequence can be used when closing the first, second, and third quarters. The composition of transactions, the set of documents, and the adjustments will differ. If an invoice or another document is corrected or issued after the main transaction, the recognition period is determined based on the type of document, the turnover date, and the applicable provisions of the Tax Code of the Republic of Kazakhstan, rather than a date selected by the accountant.

How to Compile VAT for a Quarter

It is better to compile VAT data for a quarter regularly, without postponing reconciliation until the day the reports are prepared. A working register may include the transaction date, counterparty, document type and number, taxable turnover, VAT amount, electronic invoice status, input VAT credit recognition period, and grounds for adjustment.

For outgoing transactions, the completeness of sales recognition and the consistency of documents with accounting data are checked. For incoming transactions, not only the stated tax amount is checked, but also the documents and circumstances on the basis of which VAT is recognised as an input VAT credit. The existence of an electronic invoice alone does not replace verification of the business transaction and its recognition period.

Particular attention is paid to discrepancies. For example, accounting records may contain a purchase for which the electronic invoice is missing, has been withdrawn, or was subsequently corrected. The reverse situation is also possible: an electronic document is present in the information system, but the corresponding business transaction has not been recognised in the accounting records. Before completing the declaration, such discrepancies must be identified, reconciled with the source documents, and recorded in the working breakdown.

A useful control procedure is as follows:

- Reconcile sales data with outgoing electronic invoices.

- Reconcile purchase data with incoming documents.

- Check returns, corrected invoices, and supplementary invoices.

- Analyse zero-rated turnover and exempt turnover separately.

- Reconcile the calculated liabilities with the taxpayer’s personal account data.

- Retain breakdowns and documents supporting material declaration figures.

If the accounting system receives a notification related to recognising VAT as an input VAT credit, it is processed based on the content of the notification and the operating procedures of the configuration in use. The names of sections and commands depend on the software version, so the accountant should use the documentation for the installed release and retain the processing result for subsequent reconciliation.

Payment of VAT for Q3 of 2026

Preparation for paying VAT for Q3 of 2026 begins with a completed calculation. First, the accountant prepares the declaration figures, accounts for input VAT credits, checks adjustments, and reconciles the result with the personal account balance. The accountant then checks the payment details and the date for fulfilling the obligation against the official tax calendar.

The specific date for filing the declaration and paying VAT for Q3 of 2026 should not be determined in this article based on a general description or the rules adopted under the previous Tax Code. The payment deadline established by the current version of the Tax Code of the Republic of Kazakhstan as of the date the obligation is fulfilled and stated in the official tax reporting calendar must be used.

The transitional provision of Article 833 of the Tax Code of the Republic of Kazakhstan applies only to tax applications and claims for refunds of excess VAT submitted before 1 January 2026. Such applications and claims are considered according to the procedure and within the time limits stipulated by the Tax Code dated 25 December 2017. This provision does not establish the deadline for filing the declaration or paying VAT for Q3 of 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan).

For internal control purposes, it is useful to set two working dates: the date of the final declaration reconciliation and the date on which the payment is prepared. Both dates should be set before the official deadline to allow time to investigate discrepancies, verify the payment details, and technically process the payment.

VAT on Apartment Sales, Apartments and Offices with VAT

The question “Is the sale of an apartment subject to VAT in 2026 in the Republic of Kazakhstan?” cannot be resolved solely based on the name of the property. To analyse a specific transaction, the accountant needs information about the seller, the seller’s tax status, the nature of the transaction, the purpose and use of the property, the property documents, and the grounds on which the transaction is recognised for tax accounting purposes.

The sale of an apartment by an individual outside business activities and the sale of real estate as part of business activities cannot be combined into a single category without analysing the circumstances of the transaction. Nor can a single conclusion automatically be applied to both apartments and offices: differences in the purpose and use of the properties must be documented and taken into account when classifying the transaction.

Before documenting a real estate sale, it is necessary to establish:

- who the seller is and in what capacity the seller enters into the transaction;

- whether the seller is registered for VAT;

- whether the sale is related to the seller’s business activities;

- what purpose of the property is specified in the title and technical documents;

- which provision of the current Tax Code of the Republic of Kazakhstan applies to the transaction;

- which source documents are used to document the transaction and in which period it is recognised in accounting records and reports.

Without this information, it is not possible to state with justification in the agreement and accounting documents that the apartment or office is sold “with VAT” or “without VAT.” The conclusion regarding a material transaction should be documented based on the terms of the agreement, the status of the parties, and the property documents so that the tax treatment applied can be substantiated when preparing reports.

Frequently Asked Questions

How do I compile VAT for a quarter? — Reconcile source documents, electronic invoices, accounting and tax accounting turnover, and available data from the tax authorities’ information systems. Separately check returns, corrections, supplementary documents, zero-rated turnover, and exempt turnover.

When should VAT for Q3 of 2026 be paid? — Use the deadline established by the current version of the Tax Code of the Republic of Kazakhstan for the relevant tax period and verify the date against the official tax calendar before preparing the payment. Article 833 of the Tax Code of the Republic of Kazakhstan does not govern this deadline.

Is the procedure for handling VAT for Q1, Q2, and Q3 of 2026 the same? — The same sequence of steps may be used for internal reconciliation; however, transactions, documents, corrections, and declaration figures are analysed separately for each quarter.

Is the sale of an apartment subject to VAT in 2026 in Kazakhstan? — The conclusion is based on the seller’s status, the connection between the transaction and business activities, the purpose of the property, the documents, and the applicable provision of the Tax Code of the Republic of Kazakhstan. Merely stating that the property is an apartment is insufficient.

Can excess VAT be refunded? — A transitional provision applies to claims submitted before 1 January 2026: they are considered according to the procedure and within the time limits stipulated by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan). Article 833 does not establish the refund conditions for applications and claims submitted on or after 1 January 2026.

Sources

Tax Code of the Republic of Kazakhstan, Article 833 — transitional provisions on the consideration of tax applications and claims for refunds of excess VAT submitted before 1 January 2026.

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