--- title: "Supplier Charged VAT: How an Accountant Can Verify the Assessment and Refund in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/nds-bral-postavshchik-kak-buhgalteru-proverit-nachislenie-en source: BuhGPT --- # Supplier Charged VAT: How an Accountant Can Verify the Assessment and Refund in 2026 > **TL;DR:** What the Query “Charged VAT” Means The phrase “charged VAT” is not a term used in tax legislation. It usually describes a situation in which a supplier included VAT in the cost of goods, work, or services or stated it separately in an invoice. In this case, an accountant shoul --- What the Query “Charged VAT” Means The phrase “charged VAT” is not a term used in tax legislation. It usually describes a situation in which a supplier included VAT in the cost of goods, work, or services or stated it separately in an invoice. In this case, an accountant should not rely solely on the fact of payment: it is necessary to check who is identified as the supplier, which goods, work, or services were purchased, whether the shipment and receipt were documented, and whether the amounts and details match across all documents. The mere indication of VAT in an invoice, contract, or payment document does not yet make it possible to determine how the amount should be accounted for. A bank document confirms the settlement, but the payment details should be reconciled with the invoice, contract, and documents confirming performance of the transaction. If the words “charged VAT” refer to a tax refund, the grounds for the refund must first be determined. The Tax Code provides for separate procedures, particularly for purchases funded by a grant and for diplomatic missions and their personnel. Each such procedure has its own conditions, recipients, and set of supporting documents. How to Verify VAT on a Purchase It is convenient to begin the review with the contract and transaction documents. The accountant should reconcile the names and details of the parties, the subject matter of the transaction, the cost, the settlement terms, the information in the invoice, and the documents confirming performance of the obligations. The names of the goods, work, or services, their cost, and the parties to the transaction must not differ between documents without duly documented grounds for the change. A practical verification procedure may be as follows: - establish who is the supplier under the contract, invoice, and performance documents; - check who actually received the goods, work, or services; - reconcile the subject matter of the contract with the descriptions in the delivery note, acceptance certificate, and invoice; - ensure that shipment and receipt are supported by documents; - reconcile the purchase price and the separately stated VAT amount across all related documents; - reconcile the payment details with the contract and invoice; - check the date and grounds for recording each document in the accounts; - rule out duplicate recording of the same invoice or the same receipt; - retain the documents confirming settlement and performance of the obligations. Payment is not the only relevant factor. For example, a VAT refund on purchases funded by a grant expressly requires an invoice from the supplier—a VAT payer—with the tax amount stated separately, documents confirming the shipment and receipt of goods, work, or services, and a contract with the supplier. For goods, the required documents include a delivery note or consignment note and a document confirming receipt of the goods by the materially responsible person (Art. 130 of the TC RK). If the information in the contract, invoice, and performance documents differs, the accountant should first determine the reason for the discrepancy and obtain documents reflecting the actual terms of the transaction. A bank statement alone does not contain all the information about the subject matter of the supply, shipment, acceptance, and the status of the person that issued the invoice. Particular attention is required when a transaction is amended or terminated. A return of goods, a change in cost, or termination of a contract must be reflected in documents that clearly state the nature of the event, its date, and the amount. The information should then be reconciled with the original contract, invoice, and receipt and payment documents. When a VAT Refund Is Involved Before preparing an application, the accountant must precisely determine the grounds provided for by the Tax Code. A purchase funded by a grant and a purchase by a diplomatic mission are governed by different provisions: the applicants, refund conditions, documents, and application procedures differ. VAT paid on goods, work, and services purchased using grant funds is refunded to the grant recipient—a government authority that is the beneficiary under an international agreement on the provision of a grant to Kazakhstan and appoints the implementing entity—or to the implementing entity appointed by it, unless otherwise provided by the international agreement (Art. 130 of the TC RK). For such a refund, three conditions must be met simultaneously: the grant was provided by states, governments of states, or international organizations; the goods, work, and services were purchased exclusively for the purposes of the grant; and the sale, performance of work, or provision of services is carried out under a contract with the grant recipient or the implementing entity appointed by it. If these conditions are met, the tax authority processes the refund within 30 business days from the date the tax application is submitted (Art. 130 of the TC RK). The grant application must be accompanied by documents relating both to the grant itself and to the specific purchases. These include a copy of the grant agreement, a copy of the contract with the supplier, and, if the implementing entity submits the application, a document confirming its appointment. In addition, documents confirming the shipment and receipt of goods, work, or services and an invoice issued by the supplier—a VAT payer—with the tax amount stated separately are required (Art. 130 of the TC RK). For VAT refunds to diplomatic missions and their personnel, the refund must be provided for by an international agreement or by documents confirming the principle of reciprocity. The refund is processed by the tax authority at the location of the diplomatic mission included in the list approved by the Ministry of Foreign Affairs (Art. 131 of the TC RK). As a general condition for diplomatic missions, the value of purchased goods, completed work, or provided services, including VAT, in each individual invoice and the payment documents must be at least 8 MCI effective on the invoice issue date. This restriction does not apply to charges for telecommunications, electricity, water, gas, and other utility services. For certain missions, separate restrictions on refund amounts and conditions may be established based on the principle of reciprocity (Art. 131 of the TC RK). Refunds to diplomatic missions are made on the basis of summary statements for the reporting quarter, copies of invoices, and documents confirming payment of the tax. For purchases made by family members of personnel, copies of accreditation documents issued by the Ministry of Foreign Affairs must also be submitted (Art. 131 of the TC RK). What the Accountant Should Prepare If the issue arose due to a specific supplier invoice, first prepare a reconciliation of the documents for that transaction. Record the contractual cost, the VAT amount, the amount actually paid, the date of shipment or provision of services, the acceptance date, and the list of supporting documents. Separately note discrepancies in the names of the parties, the subject matter, the cost, and the details. For a VAT refund on purchases funded by a grant, compile a set of documents for each transaction: the contract with the supplier, the invoice with VAT stated separately, and the shipment and receipt documents. For goods, check for a delivery note or consignment note and a document confirming receipt by the materially responsible person. The set also includes documents confirming the grounds for the grant and the authority of the implementing entity if the application is submitted by the implementing entity (Art. 130 of the TC RK). It is useful to prepare a purchase register and link each line to the purpose for which the grant was provided. This will make it possible to reconcile the grant agreement, the contract with the supplier, the invoice, and the performance documents. Since the goods, work, and services must be purchased exclusively for the purposes of the grant, the purpose of each purchase must be clear from the compiled set of documents (Art. 130 of the TC RK). For a diplomatic mission, documents are grouped by reporting quarter. For each invoice, the cost including VAT should be reconciled with the payment document, after which the purchase should be included in the summary statement. If the purchase relates to a family member of a mission employee, a copy of the accreditation document is added to the set (Art. 131 of the TC RK). When checking the threshold for a diplomatic refund, the MCI effective specifically on the issue date of the relevant invoice is used. Utility and telecommunications services should be identified separately because the restriction established for a single invoice does not apply to them (Art. 131 of the TC RK). The special procedures should not be combined into one universal set of documents. For a grant, the decisive factors are the source of funds, the designated purpose of the purchase, the contracts, and confirmation of receipt. For a diplomatic refund, the relevant factors are an international basis or the principle of reciprocity, inclusion of the mission in the approved list, the quarterly summary statement, invoices, and proof of payment. Before submitting the documents, conduct a final reconciliation: the applicant must fall within the prescribed category, the contracts must relate to the declared purchase, and the amounts in the invoice and payment documents must be comparable. If the transaction changed after the initial documentation, documents reflecting its actual terms should be included in the set. Questions and Answers If the supplier “charged VAT,” can a conclusion be drawn based solely on the payment? — No. The payment confirms the movement of funds, but to analyze the transaction it must be reconciled with the contract, invoice, and documents confirming shipment, performance of work, provision of services, or acceptance. Which documents are particularly important for a VAT refund under a grant? — The Tax Code provides for grant documents, a contract with the supplier, shipment and receipt documents, and an invoice from the supplier—a VAT payer—with the tax amount stated separately. For goods, it also specifies a delivery note or consignment note and a document confirming receipt by the materially responsible person (Art. 130 of the TC RK). How long does it take to refund VAT on purchases funded by a grant? — If all the prescribed conditions are met simultaneously, the refund is processed by the tax authority within 30 business days from the date the tax application is submitted (Art. 130 of the TC RK). Does every purchase funded by a grant qualify for a refund? — Under the procedure provided for by Article 130, the goods, work, and services must be purchased exclusively for the purposes of the grant provided, and the transaction must be carried out under a contract with the grant recipient or the implementing entity appointed by it. The grant itself must be provided by a state, a government of a state, or an international organization (Art. 130 of the TC RK). How is a refund for a diplomatic mission supported? — The mission prepares summary statements for the reporting quarter and submits copies of invoices and documents confirming payment of VAT. Copies of accreditation documents are additionally required for family members of personnel (Art. 131 of the TC RK). Does the threshold of 8 MCI apply to all purchases by a diplomatic mission? — The restriction does not apply to charges for telecommunications, electricity, water, gas, and other utility services. In addition, separate restrictions on refund amounts and conditions may apply to certain missions based on the principle of reciprocity (Art. 131 of the TC RK). Official Documents - Tax Code of the Republic of Kazakhstan: Article 130 - Tax Code of the Republic of Kazakhstan: Article 131 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_