Tax Transformation 2026: 16% VAT, New E-Invoice Rules and a Checklist for Accountants
1. Introduction: Global Changes in Tax Accounting
Starting January 1, 2026, the tax system of the Republic of Kazakhstan transitions to fundamentally new tracks under the new Tax Code (Tax Code of the RK No. 214-VIII dated 18.07.2025). This document does not merely amend the previous code, but completely replaces the 2017 code, which finally loses its force. For the professional community, 2026 will become a period of strict adaptation. Not only rates are changing, but also the fundamental rules for recognizing credits, as well as the technical protocols for interaction with the ESF IS (Electronic Invoice Information System). As an automation expert, I emphasize: preparation should not begin with studying the figures, but with an audit of your accounting system settings. This article will help you understand the new hierarchy of articles and technical nuances that will become critical in the near future.
2. VAT 2026: Key Figures and New Rules
The transition to the new Code is accompanied by an increase in tax burden and a change in the registration threshold. Important: references to old articles (369, 422, 568) in primary documentation and orders will become a legal error starting in 2026. Comparative VAT parameters| Parameter | Value (before 2026) | Became in 2026 (Tax Code No. 214-VIII) || ------ | ------ | ------ || Base VAT rate | 12% | 16% || Registration threshold | Tied to MCI (variable) | 10,000 MCI || Calculated threshold in tenge | — | 43,250,000 tenge || Regulatory legal act | Tax Code of 2017 | Tax Code No. 214-VIII dated 18.07.2025 |
Note: The threshold calculation is based on the established value of 1 MCI for 2026, set at 4,325 tenge.
3. Right to Credit: What Has Changed in Articles 480 and 482
According to Article 480 of the new Tax Code, the conditions for crediting VAT require strict compliance with three factors: registration of the recipient as a VAT payer, use of goods/works/services (GWS) in taxable turnover, and availability of supporting documents. Critical control point: Under the new regulation, the credit is recognized only when there is a mandatory mark of VAT credit recognition in the ESF IS . This action must be performed strictly before submitting the declaration in Form 300.00. The absence of the mark in the system makes the credit illegitimate, even if paper documents exist.Supporting documents for VAT credit| Situation | Required supporting document || ------ | ------ || Purchase of goods/services within the RK | E-invoice (ESF) with correct supplier IIN/BIN || Air transportation (air transport) | Document confirming the fact of travel || Periodical print publications | Invoice under clause 6 of Article 493 of the Tax Code || Release from state material reserve | Invoice from the authorized body || Import of goods (including EAEU) | Customs declaration or application for import and payment of indirect taxes || Services of a non-resident | E-invoice (ESF) + document confirming VAT payment to the budget || Balances upon registration | Tax register under clause 4 of Article 205 of the Tax Code |
4. When Credit Is Prohibited: Mistakes That Cost Dearly
Articles 482 and 492 of the new Tax Code establish strict filters for excluding amounts from credit. Errors in the technical part of the e-invoice (ESF) are now equated to the absence of a document.ATTENTION: Critical risks of exclusion from creditVAT is categorically not accepted for credit in the following cases:
- Technical defects of the e-invoice (Article 492): Absence of EDS (electronic digital signature), incorrect IIN/BIN, absence of mandatory details (number, date, name of GWS, turnover amount).
- Format violation: Issuance on paper when the law provides exclusively for electronic format.
- Exceeding the cash limit: Cash settlement for a transaction exceeding 1,000 MCI (4,325,000 tenge), including VAT, regardless of payment splitting.
- Specific prohibitions: Purchases made using funds from the liquidation fund (Article 301) or purchases by autonomous educational organizations made using targeted budget contributions.
- Intermediary transactions: VAT on GWS purchased by a commission agent for a principal or by a freight forwarder for a client.
5. Technical Dead End: Why Don't NCT Codes "Fly" into the E-Invoice?
Many accountants face the situation where uploading NCT codes into the 1C database does not result in their appearance in the e-invoice (ESF). The reason lies in the architecture of the ESF IS: column 17 ("GWS Identifier") is filled exclusively from the autonomous Portal Directory, which is not directly linked to your accounting system.Mapping mechanism and API integration Automating this process is not a standard "out of the box" function and depends on the settings of the integration module's API interface. Mapping internal codes to portal identifiers is a task of integration configuration.Comparison of data sources| Source in 1C | Target field in the e-invoice | Technical issue || ------ | ------ | ------ || Internal NCT codes | Column 17 (Identifier) | Different classifiers; API mapping required || Item directory | Column 4 (HS Code EAEU) | HS code matching required |
It is important to understand how data enters the Virtual Warehouse (VW):
1. Balances: Entered manually via the "Balances" form.
2. Production: Entered via the "Production" form for goods manufactured in the RK.
3. Import: Received automatically based on declarations or import applications. Auto-filling of columns 3/1, 4, 15, 16, and 17 works correctly only when sold through the Virtual Warehouse or when issuing an e-invoice based on a Goods Shipment Note (SNT).
6. 1C Updates: What to Check in Your Database
To work in 2026, current releases must be used. Pay attention to the specialization of updates:
- 1C: Accounting for Kazakhstan: version 3.0.73.1.
- 1C: Payroll and HR for government organizations of Kazakhstan: version 1.0.42.3 (mandatory for the public sector).System configuration checklist (Action Required):
1. Reconfiguring rates Change the base rate in tax directories from 12% to 16%.
2. Limit control Set up an automatic warning in payment documents when the threshold of 1,000 MCI (4,325,000 tenge) is reached.
3. Integration setup In the "Administration — E-Invoice Connection Settings" section, activate the automatic code loading flag and check the functionality for placing the "credit recognition mark."
4. Item mapping Match internal item catalog with the GSVS (State Classifier) directory for correct filling of Column 17 via API.
7. Conclusion and Key Takeaways
1. Legal hygiene. Starting from 2026, only Code No. 214-VIII is relevant. Using old article numbering (e.g., Article 400 instead of Article 480) in accounting policy is unacceptable.
2. Technological credit. The right to credit is now inextricably linked to electronic confirmation in the ESF IS. Placing the credit recognition mark becomes as mandatory a procedure as obtaining the EDS signature itself.
3. Integration audit. The problem of NCT codes not transferring is solved not simply by "uploading," but by correctly configuring API mapping. Make sure your 1C is configured to work with the identifiers of the ESF IS Directory, especially for items outside the Virtual Warehouse.