What the “VAT submitted” status means
The phrase “VAT submitted” usually means that the value added tax return has been sent to the state revenue authority. However, submission alone is not sufficient to complete the internal reporting work. The accountant should check the result of the return’s processing in the information system being used, retain electronic confirmations, reconcile the reported figures with the accounting records, and monitor subsequent settlements with the budget.
The submission status and the document processing result should be checked separately. The return may have been prepared and submitted, but its processing may still be underway. In addition, a system message or notification concerning the reporting may be received and will need to be reviewed. Therefore, after submission, the document details should be opened in the information system through which it was submitted, and the available confirmations should be retained.
When working with reporting for periods in 2026, apply the rules in effect for the relevant tax period. The deadline for submitting the return, the payment deadline, the reporting form, and the procedure for amending it must be determined according to the current requirements applicable to the specific taxpayer and transaction.
What to check after submitting the return
First, make sure that the return relates to the correct tax period and taxpayer. An error in the period, registration details, or type of reporting may only be discovered after submission. Separately check the type of return submitted, as this determines the sequence of subsequent reporting actions.
After that, perform checks in several areas:
- locate the confirmation that the return was submitted;
- check its current processing result;
- retain notifications, receipts, and other available electronic confirmations;
- reconcile the return’s totals with the financial and tax accounting records;
- check that taxable turnover and the corresponding VAT amounts have been reported in full;
- reconcile the input VAT credited;
- check transactions for which separate tax accounting is maintained;
- reconcile the result of the return with the personal account data after the assessments have been recorded.
Pay particular attention to discrepancies between accounting registers, electronic documents, and tax reporting. The form’s processing result alone does not confirm the substance of each transaction and does not replace an internal review of source documents, calculations, and breakdowns.
It is useful to create a separate folder for the reporting period. It may contain the return, electronic confirmations, working breakdowns, reconciliation results, explanations of non-standard transactions, and the documents used to determine the reporting figures. Such a set of documents simplifies subsequent checks and the preparation of a response if a notification concerning the return is received.
What an accountant should do after submitting the VAT return
After the return has been processed and the internal review completed, record its submission in the internal tax calendar. Then reconcile the liability amount shown in the return with the accounting system data. Before making the payment, check the deadline established for the relevant period, the payment details, the payment purpose, and the status of settlements with the budget.
If an error is identified after submission, first determine its nature and impact. The error may affect the tax amount, individual lines of the return, information on turnover, or input VAT credited. Before making an adjustment, establish the cause of the discrepancy, collect supporting documents, and determine whether the change affects other tax periods or related reporting.
A practical course of action may be as follows:
- Record the discrepancy identified and determine the affected period.
- Reconcile the return with the accounting registers and source documents.
- Calculate the effect of the error on the tax liability or the amount of excess VAT.
- Determine the applicable procedure for amending the tax reporting.
- Prepare the correction and retain the calculation explaining the changes made.
- After the amended reporting has been processed, reconcile the personal account data again.
If a notification is received, review its content, grounds, and the action specified. The response should be prepared on the basis of source documents, accounting registers, and the return figures. Before sending the explanation, reconcile the transactions covered by the notification with the reporting and working breakdowns again.
A separate situation arises when the return includes a claim for a refund of excess VAT. The review procedure depends, among other things, on the date on which the claim was submitted: applications and claims for a refund of excess VAT submitted before January 1, 2026 are reviewed in accordance with the procedure and time limits of the Tax Code dated December 25, 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan). Therefore, documents relating to the transitional period should be separated from claims submitted from January 1, 2026 onward.
How to reduce the risk of errors in subsequent periods
The most reliable working approach is to perform reconciliations throughout the tax period, not only before submitting the return. Regularly check sales and purchase documents, adjustments, returns, taxable turnover, and the grounds for crediting input VAT.
Before closing the period, it is useful to use an internal checklist. It may include checking the completeness of source documents, reconciling tax and financial accounting records, analyzing unusual amounts, and comparing totals with previous periods. A significant change in a figure does not in itself indicate an error, but the accountant must understand its cause and have documents supporting the calculation.
It is equally important to distinguish responsibilities: who prepares the return, who checks the breakdowns, who approves the final amount, and who monitors the reporting processing result. Even in a small company, it is advisable to recheck key figures before submission.
Frequently asked questions
If the return has been submitted, can VAT be considered submitted? — For internal control purposes, a submission mark alone is insufficient. Check the result of the return’s processing in the information system being used and retain the available electronic confirmation.
What should be retained after submitting the return? — Retain the return, electronic confirmations, system notifications, working breakdowns, reconciliation results, and documents relating to material or non-standard transactions.
What should be done if an error is found after the report has been processed? — Determine the cause of the error and its impact on the figures, reconcile the reporting with the accounting records and source documents, and then apply the amendment procedure prescribed for the relevant period.
Is it necessary to check the personal account after submission? — Yes, this is a useful control procedure. It makes it possible to reconcile the recorded assessments and payments with the organization’s return and accounting data.
Does submitting the return mean that excess VAT will be refunded automatically? — Submission of the return itself does not confirm completion of the refund procedure. Claims submitted before January 1, 2026 are subject to the transitional procedure expressly established by Article 833 of the Tax Code of the Republic of Kazakhstan; claims submitted later should be handled separately, taking into account their submission date.