What the Query “VAT 300” Means
In accounting practice, the query “VAT 300” usually refers to Form 300—the value added tax return in Kazakhstan. When preparing the return for periods in 2026, the accountant should check the figures in the form itself, whether they have been entered correctly in the accounting system, the composition of the appendices, and whether the software release being used is up to date.
The form should be completed based on accounting records and documents relating to the relevant tax period. A trial balance or summary table alone is insufficient for the final review: sales, purchase, and import transactions must be reconciled consistently, and it must also be ensured that the figures in the main form agree with the appendices.
For claims for a refund of excess VAT, it is important to consider their submission date. Claims and tax applications submitted before 1 January 2026 are reviewed 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 RK). This transitional rule cannot automatically be applied to claims submitted from 1 January 2026 onward.
VAT Form 300: What the Accountant Should Check
It is advisable to begin the review with the underlying transactions rather than individual lines of the return. The accountant should ensure that the documents relate to the selected tax period, that transactions are classified consistently, and that the VAT amounts in the report agree with the source documents and accounting registers.
Practical checks may include the following:
- compare the return figures with the accounting and tax records;
- check that all sales and purchase documents have been recorded;
- separately analyze import transactions and the documents on the basis of which they were recorded;
- reconcile the figures in the main form with the relevant appendices;
- check for duplicate, incorrectly dated, and unposted documents;
- ensure that the reporting form applicable to the reporting period is being used;
- check the configuration version and whether the relevant fixes have been installed;
- regenerate the return after correcting the discrepancies identified.
If the result differs from the expected result, the discrepancy itself does not reveal its cause. It may arise from the underlying accounting data, the document period, its details, the report completion settings, or an installed update. Therefore, first determine which documents and registers were used to generate the disputed line, and then compare the amounts identified with the source documents.
Import transactions, including transactions reported in the appendices to the return, require separate checks. If data have not been included in the expected appendix, check the date and type of transaction, the completion of the import document details, whether the document was posted, and the result of regenerating the report after updating the software.
How to Check Form 300 in 1C
If Form 300 or its appendix appears incorrect, first save the original version of the report and identify the configuration version. For periods in 2026, the current release series of “Accounting for Kazakhstan” is 3.0.74.x. Installed fixes can be checked by navigating to “Administration → Maintenance → Installed Fixes (Patches)”.
Updating the software does not replace a substantive reconciliation of the return. After installing the fix intended for the release in use, regenerate the report, identify the lines that have changed, and compare them with the documents. If the discrepancy relates to imports, separately check the details of the import documents, the period in which the transaction was recorded, and the completion of the relevant appendix.
Do not manually change the final amount merely to make it match the expected value. First identify the document, register, or setting that caused the discrepancy. Otherwise, the manual change may conceal an error in the underlying data, and the figure will change again the next time the report is generated.
Refund of Excess VAT and the 2026 Rules
When dealing with a claim for a refund of excess VAT, the accountant must first determine its submission date. A special transitional provision applies to documents submitted before 1 January 2026: they are reviewed according to the rules and within the time limits of the previous Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the RK).
Article 833 of the Tax Code of the RK applies both to claims for a refund of excess VAT and to tax applications if they were submitted before the specified date. The provision determines the applicable procedure for reviewing such documents but does not establish a separate list of supporting documents or a separate deadline for their submission.
The period of 10 business days applies to a separate situation: if the tax application is not submitted within the time limit established by the first part of the relevant paragraph, the excess tax amount is refunded within ten business days following the date on which the tax application is submitted. Therefore, when determining the refund period, the fact and date of submission of the tax application must be taken into account, while the transitional rule must be applied to applications and claims submitted before 1 January 2026 (Article 833 of the Tax Code of the RK).
Before submitting a claim, the accountant should reconcile the amount claimed with the return, appendices, accounting registers, and supporting documents. For a claim that has already been submitted, the version of the return and the set of documents used to determine the amount should be retained so that they can be consistently compared with subsequent requests and decisions.
Frequently Asked Questions
What is VAT Form 300? — This is the term used in accounting practice for the value added tax return. Before submission, its figures should be compared with the accounting registers, documents, and appendices for the relevant tax period.
Why is Form 300 completed incorrectly in 1C? — The cause may lie in the source documents, transaction period, details, report settings, or software version. You need to identify the documents used to generate the disputed line, check whether the release and installed fixes are up to date, and then regenerate the report.
What should be checked if the import appendix is not generated? — Check the type and date of the import transaction, completion of the details, posting of the documents, the reporting period, and whether the software fixes are up to date. After making changes, regenerate the return and compare the result with the documents.
What rule applies to a refund claim submitted before 1 January 2026? — Such a claim is reviewed 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 RK). The same transitional rule applies to tax applications submitted before that date.
When does the 10-business-day refund period apply? — If the tax application is not submitted within the prescribed time limit, the excess tax amount is refunded within ten business days following the date on which the tax application is submitted. This special rule should be distinguished from the transitional provision of Article 833 of the Tax Code of the RK.
Sources
Tax Code of the Republic of Kazakhstan 2026, Article 125—with regard to the period for refunding the excess tax amount when a tax application is submitted late; Article 833 “Transitional Provisions on the Procedure for Reviewing Tax Applications and Claims for a Refund of Excess Value Added Tax Submitted Before 1 January 2026.”