Tax Reform 2026 in Kazakhstan: What Accountants Should Prepare For and How to Configure "1C"
Starting January 1, 2026, a new Tax Code No. 214-VIII dated 18.07.2025 comes into force in Kazakhstan. This is not just a routine adjustment, but a global reset of the rules: the Tax Code of 2017 is fully repealed. For the professional community, this means the need for prompt reconfiguration of accounting logic in "1C" systems to comply with new digital control requirements.
The main change: 16% VAT and new offset rules
The central element of the reform is the increase in the VAT rate and the tightening of conditions for recognizing tax offset.VAT parameters 2026| Parameter | Value in 2026 || ------ | ------ || Standard VAT rate | 16% || Reduced rates | 5%, 10% (for certain categories) || MCI (monthly calculation index) | 4,325 tenge || VAT registration threshold | 10,000 MCI (43,250,000 tenge) |
Conditions for crediting VAT to offset (Art. 480 of the Tax Code)
The right to offset is now strictly linked to digital confirmation. In addition to the standard conditions (being a VAT payer and using goods for taxable turnover), a new critical obligation is introduced: the taxpayer is required to mark the recognition of VAT for offset in the ESF IS before filing the 300.00 declaration.
When VAT is not accepted for offset (Art. 482 of the Tax Code)
Offset is not allowed in the following cases:
- Issuance of an invoice on paper (except for exceptional cases provided for by law).
- Presence of defects in the ESF: incorrect IIN/BIN, missing date, number, or names of goods.
- Cash settlements for a transaction exceeding 1,000 MCI (4,325,000 tenge in 2026), including VAT, regardless of payment frequency.
Import of goods and Form 300.04
When importing goods for which VAT is paid using the offset method (Art. 427, 428 of the Tax Code), the accountant is required to fill out Appendix 300.04 with distribution across 10 categories (I–X), including equipment, agricultural machinery, and livestock. Logic for transferring totals in "1C":
- Line 300.04.001 A (import amount) → to line 300.00.029 A.
- Line 300.04.001 B (VAT amount) → to lines 300.00.011 and 300.00.029 B.
Digital control: NCT codes and new ESF statuses
From 01.01.2026, the use of National Catalog of Goods (NCT) codes becomes mandatory for everyone. Selling goods without registration in the NCT will be impossible.Types of NCT codes in ESF:
- NTIN: Permanent code (starts with "02").
- XTIN: Temporary code (starts with "004", 13 digits long).New mechanics are being introduced for confirming corrected, additional, and revoked ESF. The recipient now has exactly 10 calendar days to respond.New statuses in the ESF IS| Status | VAT payer obligations | Deadline || ------ | ------ | ------ || Awaiting confirmation of revocation by the recipient | Must confirm the revocation for it to be completed. | 10 days || Awaiting confirmation by the recipient | For corrected/additional ESF. Without confirmation, the document is not considered issued. | 10 days |
Technical checklist: Configuring "1C" by January 1, 2026
As an automation expert, I insist on the following set of actions in your databases:
1. Mass rate update: Go to the "VAT Rates" directory, add the values 16%, 10%, and 5%. Use the path: Administration → Maintenance → Data Correction → Group Change of Attributes to change the rates in the item cards.
2. Control of CIT deductions: In "Purchase of Goods and Services" documents starting from 01.01.2026, when working with counterparties on the SNR (simplified declaration) , the program will check for the flag "Not subject to CIT deductions" . This is a mandatory check for compliance with Art. 9 of the new Tax Code.
3. Contract verification: When the system is updated, the "Payment Terms" attribute in contracts will be filled in automatically based on schedules. Attention: the accountant must manually verify the accuracy of this data, as it is directly transmitted to the ESF. The contract always takes priority over the agreement.
4. NCT configuration: Enable the option "Fill in the product code in documents based on NCT data." Remember the fill priority: Source of origin (GTIN) -> Barcode -> Item card .
5. Organization card: Check the "Date of VAT registration." If it is filled in, "1C" will stop filling in the VAT series and number in the EAVR, which corresponds to the new rules for generating electronic acts.
6. New offset process: To reflect the offset in the ESF IS, use the new document "Notice of Crediting VAT to Offset" (section "Purchases"). Without this document, the amount will not be included in the offset part of the declaration.
Important nuances: Cryptography and non-residents
- Cryptography: Support for the old library 1.8 has been completely discontinued. Switch to the unified digital signature key of the GOST 2015 standard and update NCALayer. In the ESF settings, the switch must be set to "Unified key."
- Services from non-residents: When issuing an ESF for a non-resident (Art. 454 of the Tax Code), it is necessary to indicate the supplier category "N" , origin indicator "6" , and — mandatorily — the "Country Code" in section "B" (Suppliers).
- Spelling: In accordance with the Constitution of the Republic of Kazakhstan, in "1C" printed forms the word "tenge" has been replaced with "teňge" .
Conclusion and key takeaways
The transition to the 2026 Tax Code requires the accountant not only to know the theory, but also to strictly control automation settings. The state is moving to a model where the right to VAT offset and CIT deductions is confirmed by the system in real time.Critical actions right now:
1. Check for the availability of GOST 2015 digital signature keys.
2. Perform a group change of VAT rates to 16% via the "Maintenance" menu.
3. Review contracts with suppliers on SNR ("simplified regime") and check the settings of the CIT deductions flag.
4. Make sure that the date of VAT registration is correctly filled in the "Organizations" directory.Note: Information on specific penalty amounts for violating the new rules and exact deadlines for submitting Form 300.00 is not available in the current source and should be clarified as relevant regulatory acts are published.