---
title: "VAT"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/nalog-nds-en
source: BuhGPT
---

# VAT

> **TL;DR:** CIT is corporate income tax calculated by organizations, including LLPs, where the relevant tax obligations arise. VAT is a separate tax, so the queries “CIT” and “VAT” refer to different calculations, accounting forms, and payments. VAT registration does not cancel CIT or the

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CIT is corporate income tax calculated by organizations, including LLPs, where the relevant tax obligations arise. VAT is a separate tax, so the queries “CIT” and “VAT” refer to different calculations, accounting forms, and payments. VAT registration does not cancel CIT or the taxpayer’s other obligations.
What VAT is in Kazakhstan
VAT is value-added tax. An accountant must determine the tax status of a transaction, the amount of VAT, entitlement to credit input tax, and the accounting procedure for taxable and non-taxable turnover.
From 2026, the VAT rate is 16%. The turnover threshold for mandatory VAT registration is 10 000 MCI. With an MCI of 4 325 tenge, this is 43 250 000 tenge. The accountant should monitor cumulative turnover and verify registration obligations in a timely manner.
Practical VAT control includes:
- checking the registration status of the taxpayer and counterparties;
- determining whether a transaction is taxable or non-taxable;
- checking source documents and tax details;
- reconciling output tax with amounts claimed as input tax credits;
- accounting for adjustments, returns, and mixed transactions;
- reconciling accounting records with tax returns.
Example of calculating VAT at the 16% rate
If the price of goods excluding VAT is 100 000 tenge, the tax amount will be 100 000 × 16% = 16 000 tenge, and the total price including VAT will be 116 000 tenge. If the documents already state a VAT-inclusive price of 116 000 tenge, the tax can be extracted using the calculation 116 000 × 16 / 116 = 16 000 tenge.
CIT and LLP taxes
CIT and VAT cannot be combined into a single calculation. CIT relates to taxation of an organization’s income, while VAT accounting requires a separate analysis of sales and purchase transactions, documents, and entitlement to input tax credits. The specific taxes payable by an LLP depend on the applicable regime, transactions, employees, property, and other circumstances.
To determine an LLP’s obligations, it is recommended to proceed in the following order:
- determine the applicable tax regime;
- check VAT registration;
- separate transactions relating to CIT, VAT, and other obligations;
- check whether there are employees, property, and vehicles;
- reconcile calculations with current tax return forms and the tax calendar.
Social tax is also checked separately, taking into account the applicable regime and the employee’s status. For each payment, the accountant must determine its type, the recipient, and the corresponding tax obligation.
PIT, social tax, CSHI, and EMPC
PIT is personal income tax. Social tax, compulsory social health insurance (CSHI), and employer mandatory pension contribution (EMPC) obligations are also accounted for separately from VAT or CIT. When making settlements with individuals and employees, the accountant must determine the basis for each accrual, the person’s status, and the applicable rules.
Without analyzing these circumstances, the same set of accruals cannot automatically be applied to all payments. The working procedure is first to determine the type of payment and the recipient, then calculate each obligation separately, check the accounting records, and only after that prepare tax returns and payments.
IE registered for VAT: taxes and transactions to be monitored
An IE’s VAT registration does not replace its other tax obligations. Their composition depends on the regime, business activities, employees, property, and other circumstances. The entrepreneur must document transactions separately, maintain VAT records, and fulfill reporting obligations.
The mere fact of paying a supplier does not give an immediate right to claim VAT as an input tax credit. The recipient must be registered as a VAT payer, the tax must be stated in the prescribed document, and the goods, work, or services received must be used or intended for use for taxable sales turnover (Article 480 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant checks not only the payment but also the document, the recipient’s status, and the purpose of the purchase.
Transactions related simultaneously to taxable and non-taxable turnover require particular attention. The wording “excluding VAT” in a contract or invoice does not by itself determine the accounting procedure: the accountant must establish the supplier’s status, the nature of the transaction, and the content of the executed documents.
VAT accounting and the proportional method
When separate accounting is maintained, input VAT on goods, work, and services used exclusively for taxable turnover is credited subject to adjustments. VAT on purchases for non-taxable turnover is not credited. If goods, work, or services are used simultaneously for taxable and non-taxable turnover, the amount is allocated using the prescribed formulas (Article 489 of the Tax Code of the Republic of Kazakhstan).
The amount permitted as an input tax credit is calculated as follows:
VATallow = VATcredit × T taxable / T total, where VATcredit is input VAT, including adjustments relating to purchases used simultaneously for taxable and non-taxable turnover, T taxable is taxable turnover for the tax period, and T total is the sum of taxable and non-taxable turnover.
Example: input VAT is 160 000 tenge, taxable turnover is 6 000 000 tenge, and total turnover is 10 000 000 tenge. The amount permitted as an input tax credit is 160 000 × 6 000 000 / 10 000 000 = 96 000 tenge. The amount not permitted as an input tax credit will be 160 000 − 96 000 = 64 000 tenge.
Before the calculation, purchases used for taxable turnover, non-taxable turnover, and both types of turnover simultaneously must be separated. At the end of the tax period, turnover amounts, input VAT, adjustments, and the allocation result should be checked. The statutory formula allows a negative value for both the amount permitted and the amount not permitted as an input tax credit (Article 489 of the Tax Code of the Republic of Kazakhstan).
Vehicle tax
The queries “vehicle tax” and “car tax” may refer to different obligations: vehicle ownership or transactions involving the purchase, sale, import, or use of a vehicle in business activities. To organize the accounting, first determine the owner, the vehicle’s specifications, the type of transaction, and the tax status of the parties.
A specific amount cannot be determined without information about the owner, vehicle, and transaction. If the vehicle belongs to an LLP or IE and is used in business activities, the accountant will also need the purchase documents and information about the VAT stated by the supplier. The requirements of Article 480 of the Tax Code of the Republic of Kazakhstan must be met to claim input VAT as a credit.
Input VAT credits and preparation of invoices
When dealing with input VAT, the accountant reconciles the tax amount with the document serving as the basis for claiming it as a credit, checks the recipient’s registration in the taxpayer database, and verifies that the purchase is used for taxable turnover. If an exclusion, increase, or decrease in the input tax credit is prescribed, it is taken into account when determining its amount for the relevant tax period (Article 480 of the Tax Code of the Republic of Kazakhstan).
As a general rule, a VAT payer issues an invoice electronically. A paper form is permitted in the cases listed by law, including the absence of a telecommunications network at the place of business, confirmed technical errors in the information system, suspension of electronic invoice issuance, and during an emergency situation or a state of emergency. A paper invoice is prepared using the electronic invoice form in two copies, one of which is provided to the recipient (Article 492 of the Tax Code of the Republic of Kazakhstan).
In the event of confirmed technical errors, the paper invoice is entered into the electronic invoice information system within fifteen calendar days after the errors are rectified. The same time limit applies after the suspension of electronic invoice issuance is lifted. After the end of an emergency situation or a state of emergency, the time limit for entry is thirty calendar days (Article 492 of the Tax Code of the Republic of Kazakhstan).
Value and amount indicators in an invoice are stated in the national currency of the Republic of Kazakhstan, except in expressly prescribed cases where a foreign currency is permitted. When preparing a paper invoice, the taxpayer may add information that is not included in the electronic form (Article 492 of the Tax Code of the Republic of Kazakhstan).
A special procedure is prescribed for transactions under agreements that meet the conditions of a commission agreement. The commission agent issues an invoice to the buyer regardless of whether the agent is registered as a VAT payer, provided that the principal and/or commission agent are VAT payers. The turnover amount is reported taking into account the sale price to the buyer and the information in the principal’s documents (Article 495 of the Tax Code of the Republic of Kazakhstan).
Checking VAT in 1C
If the VAT account is not displayed in a receipt document, the price settings, VAT rate, tax amount, supplier details, and content of the supporting document should be checked in sequence. The accounting system’s data must also be reconciled separately with the supplier’s document and the conditions for claiming VAT as an input tax credit.
When making an adjustment, the accountant should check whether the increase and decrease amounts have been completed, whether the rate is stated correctly, and whether the selected setting corresponds to the substance of the transaction. After correcting the details, the total amount of the document and the recognition of VAT in the accounting records must be checked again.
For electronic invoices, it is important to monitor the document format and the prescribed cases in which paper documentation is permitted. If a paper invoice was issued because of a technical system error, suspension of electronic issuance, or emergency circumstances, the accountant must ensure its subsequent entry into the information system within the prescribed period (Article 492 of the Tax Code of the Republic of Kazakhstan).
Frequently asked questions
What is CIT in Kazakhstan? — CIT is corporate income tax payable by organizations. It is calculated separately from VAT and other obligations of an LLP.
What VAT rate applies in 2026? — From 2026, the VAT rate is 16%. For example, where the price excluding tax is 100 000 tenge, VAT is 16 000 tenge.
When can input VAT be claimed as a credit? — The recipient must be a registered VAT payer, the tax amount must be stated in the prescribed document, and the purchase must be used or intended for use for taxable sales turnover (Article 480 of the Tax Code of the Republic of Kazakhstan).
How should VAT be accounted for when there is taxable and non-taxable turnover? — Under separate accounting, VAT is allocated according to the purpose of the purchases. For goods, work, and services used simultaneously for both types of turnover, the allocation formula established by Article 489 of the Tax Code of the Republic of Kazakhstan applies.
How can vehicle tax be determined? — First, the owner, the vehicle’s specifications, and the type of transaction must be established. A specific amount cannot be determined without this information.
When may an invoice be prepared on paper? — A paper form is permitted in the cases listed in Article 492 of the Tax Code of the Republic of Kazakhstan, including certain technical and emergency circumstances. Once the relevant grounds no longer apply, the document must be entered into the information system within the prescribed period.
Sources
- Article 480 of the Tax Code of the Republic of Kazakhstan: VAT claimed as an input tax credit
- Article 489 of the Tax Code of the Republic of Kazakhstan: separate VAT accounting
- Article 492 of the Tax Code of the Republic of Kazakhstan: invoice issuance requirements
- Article 495 of the Tax Code of the Republic of Kazakhstan: invoices under commission agreements

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