---
title: "VAT in Kazakhstan in 2026: Which Articles Accountants Should Apply"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/nds-v-kazahstane-v-2026-godu-kakie-stati-primenyat-buhgal-en
source: BuhGPT
---

# VAT in Kazakhstan in 2026: Which Articles Accountants Should Apply

> **TL;DR:** In 2026, the general procedure under Article 126 of the Tax Code of the RK applies to refunds of excess VAT on zero-rated turnover, while the simplified procedure under Article 127 of the Tax Code of the RK applies if the established conditions are met. Claims submitted before

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In 2026, the general procedure under Article 126 of the Tax Code of the RK applies to refunds of excess VAT on zero-rated turnover, while the simplified procedure under Article 127 of the Tax Code of the RK applies if the established conditions are met. Claims submitted before January 1, 2026 are considered under the previous Tax Code (Article 833 of the Tax Code of the RK).

Which Article Regulates VAT in 2026

An accountant should search for the relevant provision not only by the term “VAT,” but also by the specific business situation. First, it is necessary to determine whether the issue concerns the calculation of tax on sales, the crediting of VAT, an adjustment, the application of the zero rate, separate accounting, or a refund of excess VAT.

No single article regulates all VAT transactions. If the issue concerns a refund of excess tax to a taxpayer that sells goods, performs work, or provides services subject to the zero rate, Article 126 of the Tax Code of the RK serves as the primary provision. It determines the amount refundable in cases of regular and non-regular sales and also provides a choice of refund procedure (Article 126 of the Tax Code of the RK).

The practical procedure for working with the provisions is as follows:

- Determine the type of transaction and the tax period to which the issue relates.

- Establish whether the situation concerns tax calculation, crediting, an adjustment, or a refund of excess tax.

- Check the primary article of the Tax Code and the provisions to which it expressly refers.

- Distinguish between the general procedure, the simplified procedure, and a refund based on the results of a thematic tax audit.

- Compare the conditions of the provision with turnover, notices, audit results, and the information in the refund claim.

Particular caution is required when using advice and templates from previous periods. An article number from a document prepared before 2026 cannot automatically be applied to claims submitted after January 1, 2026. A separate transitional rule applies to applications and claims for refunds of excess VAT filed before that date: they are considered in accordance with the procedure and within the time limits established by the Tax Code dated December 25, 2017 (Article 833 of the Tax Code of the RK).

VAT Refunds: Articles 126 and 127

Article 126 of the Tax Code of the RK applies to VAT payers that sell goods, perform work, or provide services subject to the zero rate. In the case of regular sales, the excess tax amount is refundable. In the case of non-regular sales, the refundable amount is the portion of VAT credited on goods, work, and services used for zero-rated turnover (Article 126 of the Tax Code of the RK).

For sales to be recognized as regular, both of the following conditions must be met:

- zero-rated sales are made during three consecutive tax periods;

- in each of these periods, zero-rated turnover accounts for at least 70% of total taxable sales turnover.

Consequently, the share of turnover must be assessed separately for each of the three consecutive tax periods. Aggregating figures for several periods does not replace the review of each period required by the article (Article 126 of the Tax Code of the RK).

Article 126 gives the taxpayer a choice between two mechanisms: a simplified refund under Article 127 of the Tax Code of the RK and a refund based on the results of a thematic tax audit. If only part of the excess amount is claimed under the simplified procedure, the taxpayer may claim the remaining portion for refund based on the results of a thematic tax audit (Article 126 of the Tax Code of the RK).

The simplified procedure means a refund using the tax risk management system without conducting a tax audit. It may be used by taxpayers that fall into one of the categories stipulated by Article 127:

- they are subject to tax monitoring and, during the calendar year, made zero-rated sales;

- their zero-rated turnover for the relevant tax period amounts to at least 50% of total taxable sales turnover.

For a refund, additional conditions must also be met concurrently: as of the claim submission date, there is no outstanding notice, and during the twelve months preceding that date, there is an excess VAT amount confirmed as refundable based on the results of a tax audit (Article 127 of the Tax Code of the RK).

The excess VAT amount is refunded under the simplified procedure within 15 business days following the date on which the refund claim is submitted (Article 127 of the Tax Code of the RK). This time limit applies specifically to the simplified procedure under Article 127 and must not automatically be applied to a refund based on the results of a thematic tax audit.

Under the simplified refund procedure, the tax authority sends the taxpayer a notice specifying the excess amount confirmed as refundable under the simplified procedure. For a refund based on the results of a thematic tax audit, the taxpayer is provided with an audit report specifying the confirmed amount and, in cases stipulated by the Tax Code, a conclusion to the report (Article 126 of the Tax Code of the RK).

Before submitting a claim, the accountant should compare the selected procedure with the share of zero-rated turnover, the frequency of such sales, the existence of an outstanding notice, and the results of the tax audit for the preceding twelve months. These indicators relate to different conditions under Articles 126 and 127 and therefore cannot be substituted for one another.

VAT Refunds to Grain Market Participants

For a refund claim submitted in 2026 by a grain market participant, the current provisions of Articles 126 and 127 of the Tax Code of the RK apply first. These provisions do not establish a separate refund period solely because the taxpayer participates in the grain market.

If the taxpayer chooses the simplified procedure, eligibility for it and the refund period are determined by Article 127 of the Tax Code of the RK. The refund is made within 15 business days following the date on which the claim is submitted, provided that the taxpayer falls within an eligible category and concurrently meets the conditions regarding the absence of an outstanding notice and the availability of a previously confirmed excess amount (Article 127 of the Tax Code of the RK).

To apply the general procedure to zero-rated transactions, the nature of the sales must be determined separately. Sales are recognized as regular if they were made during three consecutive tax periods and accounted for at least 70% of total taxable turnover in each period. If these conditions are met, the excess VAT amount is refundable. In the case of non-regular sales, the refundable amount is the portion of tax credited on purchases used for zero-rated turnover (Article 126 of the Tax Code of the RK).

Thus, for claims submitted in 2026, the conditions of Articles 126 and 127 cannot be replaced with indicators from previously applicable special procedures. In particular, the rule concerning two consecutive tax periods does not correspond to the current definition of regular sales: Article 126 requires three consecutive tax periods. The period of 15 business days is stipulated by Article 127 for the simplified procedure and is calculated from the day following the claim submission date (Article 127 of the Tax Code of the RK).

The claim submission date has independent significance. If the claim was filed before January 1, 2026, it is considered in accordance with the procedure and time limits of the 2017 Tax Code. If the claim is submitted on or after January 1, 2026, the transitional provision of Article 833 does not apply to it (Article 833 of the Tax Code of the RK).

Before claiming a refund, the accountant must record the claim date, calculate the share of zero-rated turnover for each required tax period, and determine the selected refund mechanism. For the simplified procedure, the taxpayer’s status, the absence of an outstanding notice, and the availability of an amount confirmed as refundable for the preceding twelve months must also be checked.

VAT and Expense Items in 1C

The search query “VAT item” may refer not to an article of the Tax Code, but to an expense item in the accounting system. These concepts should be distinguished: an article of the Tax Code of the RK establishes the legal conditions for a refund, while an expense item is used for the analytical accounting of a business transaction.

If the accountant is examining an issue concerning a refund of excess VAT, configuring an expense item does not by itself determine eligibility for the simplified procedure. For tax assessment purposes, it is necessary to check the actual indicators expressly specified in the Tax Code: the share of zero-rated turnover, the sequence of tax periods, the existence of an outstanding notice, and the amount confirmed as refundable (Articles 126 and 127 of the Tax Code of the RK).

When working with the accounting system, it is useful to check the following in sequence:

- which business transaction is recorded in the document;

- the tax period to which the turnover and input VAT relate;

- the data used to calculate the share of zero-rated turnover;

- whether the accounting system figures match the information in the refund claim;

- whether the criteria for regular sales and the conditions for a simplified refund have been combined in the calculation.

For example, the 70% indicator is applied when determining regular sales and is checked in each of the three consecutive tax periods. The 50% indicator relates to one of the categories of taxpayers eligible for a simplified refund and is calculated for the relevant tax period. One indicator cannot be used in place of the other because they are established for different purposes (Articles 126 and 127 of the Tax Code of the RK).

After correcting the analytics or document details, the accountant should compare the turnover and VAT amount with the tax register and refund claim again. The conditions of Articles 126 and 127 of the Tax Code of the RK remain decisive for applying the tax provision, while for a previously submitted claim, its filing date is decisive, taking into account the transitional provision of Article 833 of the Tax Code of the RK.

Frequently Asked Questions

Which article of the Tax Code regulates VAT refunds in 2026? — For refunds of excess VAT to taxpayers making zero-rated sales, Article 126 of the Tax Code of the RK is the primary provision. The simplified procedure is established by Article 127 of the Tax Code of the RK.

Which article applies to simplified VAT refunds? — Article 127 of the Tax Code of the RK. It defines the categories of taxpayers, the conditions for applying this procedure, and the refund period.

How long does a simplified VAT refund take? — The excess amount is refunded within 15 business days following the date on which the refund claim is submitted, provided that the conditions of the simplified procedure are met (Article 127 of the Tax Code of the RK).

Is zero-rated turnover of 50% sufficient for a simplified refund? — This indicator qualifies a taxpayer for one of the stipulated categories. A refund also requires the absence of an outstanding notice as of the claim date and the availability of an excess amount confirmed as refundable during the preceding twelve months (Article 127 of the Tax Code of the RK).

When are zero-rated sales recognized as regular? — When they are made during three consecutive tax periods and account for at least 70% of total taxable sales turnover in each of those periods (Article 126 of the Tax Code of the RK).

Is excess VAT always refunded within 15 business days? — No. This period is established for the simplified procedure under Article 127 of the Tax Code of the RK. Article 126 also provides for a refund based on the results of a thematic tax audit.

How is a claim filed in 2025 considered? — A claim for a refund of excess VAT submitted before January 1, 2026 is considered in accordance with the procedure and within the time limits established by the Tax Code dated December 25, 2017 (Article 833 of the Tax Code of the RK).

What does “VAT item” mean in an accounting system message? — The wording may refer to an analytical expense item rather than an article of the Tax Code. To resolve a refund issue, the conditions of Articles 126 and 127 of the Tax Code of the RK must be applied separately.

Sources

- Tax Code of the Republic of Kazakhstan, Article 126 “Procedure for Refunding the Excess Tax Amount to Taxpayers Selling Goods, Performing Work, or Providing Services Subject to the Zero Rate.”

- Tax Code of the Republic of Kazakhstan, Article 127 “Simplified Procedure for Refunding the Excess Tax Amount.”

- Tax Code of the Republic of Kazakhstan, Article 833 “Transitional Provisions on the Procedure for Considering Tax Applications and Claims for Refunds of Excess Value-Added Tax Submitted Before January 1, 2026.”

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