In 2026, Appendix 220.05 is intended for accounting for tax losses carried forward, while Appendix 220.09 is intended for information on goods, work and services acquired from persons that are not VAT payers; the indicators are completed in accordance with the form preparation rules and tax accounting data, the specific tax accounting requirements for individual entrepreneurs being established by Article 220 of the Tax Code of the Republic of Kazakhstan.
Tax Return Form 220: What an Accountant Should Check
Before completing the form, the accountant should determine which particular appendix to Form 220 is required based on the taxpayer’s actual transactions. The same approach cannot be applied to all appendices: each is intended for a separate set of information and is completed according to the relevant rules.
The rules provide for two appendices with different purposes:
- Form 220.05 is used to report information on accounting for tax losses;
- Form 220.09 is completed by persons that are not VAT payers and contains information on acquired goods, work and services.
The appendices specify the taxpayer’s identification details and the tax period. If a tax obligation is fulfilled by a trust manager, the relevant identification number is entered in the designated line.
Before preparing the return, the tax status, applicable tax regime, tax registers and source documents should be reconciled. An individual entrepreneur must take into account the tax accounting rules for transactions, inventories and related costs. In particular, the cost of inventories includes acquisition and processing costs, as well as other costs incurred in bringing inventories to their current condition and delivering them to their current location (Article 220 of the Tax Code of the Republic of Kazakhstan).
Particular attention is required when preparing Form 220.09: it reports information not only on expenses deductible for tax purposes but also on acquisitions whose costs are not deductible. Therefore, data for the appendix must be collected for the entire range of transactions covered by the rules, not only for amounts included in the calculation of deductions.
How a Non-VAT Payer Should Complete Form 220.09
Form 220.09 is intended for persons that are not value-added tax payers. It reports information on acquired goods, completed work and rendered services, including non-deductible expenses.
The following is entered sequentially for each item:
- line sequence number;
- the counterparty’s BIN or IIN;
- the country code of residence of a non-resident counterparty;
- the non-resident’s tax registration number in its country of residence;
- expense type code;
- the cost of acquired goods, work or services;
- business activity indicator.
The foreign counterparty’s tax registration number is specified when entering information about a non-resident counterparty, together with the code of its country of residence. The data should be transferred from documents and accounting registers without arbitrarily abbreviating identification details.
Separate codes are provided for expense types, including financial, advertising, consulting, marketing, design, engineering and other services. The code is selected based on the nature of the acquired goods, work or services and supporting documents, rather than solely on the text describing the purpose of payment.
The business activity indicator shows the activity to which the expense relates. The rules provide for the separate reporting of expenses relating to activities under the generally established procedure, activities under a special tax regime, expenses to be allocated between such types of activities, and non-deductible amounts.
Information from Form 220.09 is not transferred to the declaration or its appendices. The appendix is therefore completed as a separate disclosure of the information required by the rules: its lines must be reconciled with documents and accounting data regardless of the fact that the relevant values are not carried over to the declaration’s final lines.
Form 220.05: Accounting for Tax Losses Carried Forward
Appendix 220.05 is used to report information on accounting for tax losses. In the indicators section, the accountant specifies the line sequence number, type of loss, the tax period in which it arose and the amount of the loss carried forward to the subsequent tax period.
The type of loss is selected according to the classification provided by the rules. Before completing the appendix, the amount must be reconciled with the tax registers, documents for the period in which the loss arose and previously submitted tax returns. The period in which the loss arose and the amount carried forward are reported separately so that the calculation of each indicator can be traced.
The practical review procedure may be as follows:
- Establish the tax period in which the loss arose.
- Determine the type of loss according to the classification provided for the appendix.
- Verify the amount of the loss carried forward to the subsequent period.
- Reconcile the indicator with previously submitted returns and tax registers.
- Enter a separate line specifying the type of loss, the period in which it arose and the amount carried forward.
If a previously submitted return was amended, the form is prepared using the current indicators, taking the amendments into account. This helps avoid discrepancies between the appendix, the working calculation and the tax registers.
What Should Not Be Confused with Form 220
Forms 220 and 328 and property tax returns serve different purposes. Therefore, information intended for Form 328 cannot be included in Appendix 220.05 or 220.09 merely because it relates to the same taxpayer or reporting period. The form is selected based on the specific transaction, tax obligation and rules for preparing the relevant return.
A property tax return also does not replace Form 220. For information on vehicles, the tax reporting rules provide for Appendix 700.01, which reports vehicle identification details and the indicators required to calculate vehicle tax. This information should not be transferred to Appendix 220.05 or 220.09 without a basis provided by the rules for their completion.
The set of tax returns required from an individual entrepreneur is not determined solely by their status as an entrepreneur. The applicable tax regime, actual transactions, existence of the relevant taxable item and VAT payer status are taken into account. In addition, when preparing accounting data, an individual entrepreneur must comply with specific tax accounting requirements: for example, foreign-currency transactions are converted into tenge at the official exchange rate on the transaction date, while exchange-rate differences are not taken into account for tax purposes (Article 220 of the Tax Code of the Republic of Kazakhstan).
If an individual entrepreneur manufactures goods or applies the weighted-average inventory cost method, inventory receipts and disposals are recorded in independently developed tax registers. The choice of the weighted-average cost method is stated in the tax accounting policy (Article 220 of the Tax Code of the Republic of Kazakhstan). Such registers are used when reconciling accounting indicators before completing the applicable tax return forms.
A form related to claiming a tax deduction for 2025 also cannot automatically be equated with Form 220. A specific deduction is reported using the form and rules prescribed for the relevant reporting period and tax obligation. The wording of a search query does not by itself determine which returns must be submitted.
Frequently Asked Questions
What is Tax Form 220? — It is a tax return with appendices that serve different purposes. Form 220.05 is used for information on accounting for tax losses, while Form 220.09 is used for information on goods, work and services acquired from persons that are not VAT payers.
Who completes Form 220.09? — It is completed by persons that are not VAT payers. The appendix includes information on acquired goods, completed work and rendered services, including non-deductible expenses.
Is the data from Form 220.09 transferred to the declaration? — No. The completion rules provide that information from Form 220.09 is not transferred to the declaration or its appendices.
What is reported in Form 220.05? — It specifies the type of loss, the tax period in which it arose and the amount of the loss carried forward to the subsequent tax period.
Can Form 328 or a property tax form be submitted instead of Form 220? — No, these forms serve different purposes and are not interchangeable. To select the appropriate return, the specific tax obligation, transaction, taxable item and taxpayer status must be determined.
Is Form 220 the same as Article 220 of the Tax Code? — No. The form number identifies a tax return, while Article 220 of the Tax Code of the Republic of Kazakhstan regulates the specific tax accounting requirements for individual entrepreneurs. When preparing the form, tax accounting data is used in accordance with the purpose of the particular appendix.