How can an accountant use "1C:Scenario Testing" to check accounting before the large-scale changes of 2026? The "1C:Scenario Testing" tool in version 3.0.40.6 and higher becomes the foundation for transitioning to VAT 16%, Social Tax 6%, and the new SO model. Use it to compare calculations for 2025 and 2026: this is the only way to identify cash gaps and errors in accruals before submitting reports.
Key changes to the tax system starting from 2026
| Object of verification | Change (from 01.01.2026) | What to configure in 1C | Basis (regulatory act) |
|---|---|---|---|
| VAT | Rate 16% (was 12%). Threshold — 10,000 MCI. | "VAT Rates" reference book, group processing of nomenclature. | Art. 503 Tax Code of RK |
| Social Tax (ST) | Rate 6%. Not reduced by the amount of SO. | New Accounting Policy entry (tax accounting). | Art. 557 Tax Code of RK |
| Social Contributions (SO) | Rate 5%. Now only at the expense of the individual. | Settings for taxes and contributions (withholding from income). | Art. 245 Social Code of RK |
| OPPR | Rate 3.5% (was 2.5%). | Update of payroll accounting parameters. | Art. 251 Social Code of RK |
| Retail tax | Regime fully abolished. | Change of regime in Accounting Policy to GTR or Simplified. | Law No. 214-VIII |
Logic of comparing periods in 1C:Scenario Testing
Use the "Scenario Comparison" mechanism to record a reference chain of actions in 2025 and compare the result with 2026.
Algorithm of actions:
- Record the reference: run the chain "Receipt — Warehouse — Sale" or "Payroll Accrual" in a copy of the database with 2025 rules.
- Apply the transformation: in the same copy, change the MCI to 4,325 tenge, the minimum wage to 85,000 tenge, and update the rates.
- Run the same scenario with the new parameters.
- Analyze the delta: the tool will automatically highlight the difference in postings, showing the increase in the tax burden on the payroll fund and the change in the cost of goods.
Testing VAT 16%: new rules and automation
From January 1, 2026, the basic VAT rate soars to 16% (Art. 503 Tax Code of RK). The registration threshold is lowered to 10,000 MCI (43,250,000 tenge).
Bulk update:
- Use "Group Change of Details" (Administration - Maintenance).
- Change the rate in the "Nomenclature" reference book in bulk.
- Be sure to create a scenario to check auto-substitution in new documents.
Important tip: urgently review long-term contracts. If the contract states "Price includes VAT," then you will pay the additional 4% tax out of your own pocket. Test different price types (including and excluding tax) in 1C.
Example of comparative calculation:
Sale of goods worth 1,000,000 tenge (excluding VAT):
- In 2025 (12%): total payable — 1,120,000 tenge.
- In 2026 (16%): total payable — 1,160,000 tenge.
- Difference: 40,000 tenge.
If the price in the contract is fixed (1,120,000 tenge), your revenue excluding VAT will drop to 965,517 tenge.
Don't forget: from 2026, VAT offset is allowed only for ESF. Include a check of the new registers "Obligations for Notifications of the IS ESF" in the testing scenario.
Payroll block: a revolution in deductions and taxes
Payroll is the most complex part of testing. The IIT scale is now progressive: 10% up to 8,500 MCI and 15% on the excess.
Deductions — sending the old ones to the archive:
Forget about 14 MCI. From 2026, a Basic Tax Deduction is introduced — 30 MCI. In 1C, you need to deactivate:
- Standard deduction of 1 minimum wage.
- Deduction for large families.
- Old benefits for persons with disabilities (new social deductions now apply: 5,000 MCI for groups I-II and 882 MCI for group III).
Social tax and contributions:
Here lies the main trap. Now SO (5%) is withheld from the employee's income, while the employer pays a clean 6% ST, which is no longer reduced by the amount of SO. Set up a check of the rule "Verification of relevance of deductions used in the current period" in the scenario.
Electronic invoices (ESF) and the National Catalog of Goods (NCG)
From 2026, working in the IS ESF without recipient confirmation is impossible. A VAT payer is required to confirm corrected and additional ESF, as well as their recall.
National Catalog of Goods (NCG):
NCG codes (NTIN begin with "02", XTIN — with "004") become mandatory. In 1C, configure the auto-fill priority:
- Source of origin
- Barcodes
- Nomenclature card
Be sure to run the "Check of deactivated NCG codes" processing through the scenario to exclude server rejections.
New in imports:
For Form 328.00, the fields "Registration number of the currency contract" and its assignment date have been added. If you are engaged in foreign economic activity, your testing scenario must include the import of goods from the EAEU with these details filled in, otherwise the document will not pass validation.
Typical mistakes
- Ban on CIT deductions: from 2026, expenses from suppliers working under the "simplified" regime cannot be attributed to CIT deductions. In 1C, check the setting of the rule "Verification of documentation of receipt documents from counterparties under STR." Receipt documents must have the flag "Not subject to attribution to deductions."
- Lexical trap: the accounting currency is now officially written as "teñge" (with the letter "ң"), according to clause 6 of Art. 2 of the Constitution of RK. Check your printed form templates. Writing "tenge" means violating the norm of the fundamental law.
- Production calendar: the holiday "Constitution Day of RK" has been moved to March 15. If you do not update the calendar in 1C, you will incorrectly calculate the working time balance and, consequently, sick leave and vacation pay.
- MHI limits: keep track of the limits: MHI contributions — 20 minimum wages (1,700,000 tenge), MHI deductions — 40 minimum wages (3,400,000 tenge).
Frequently asked questions
Is it necessary to create a new accounting policy from 2026?
This is non-negotiable — it is mandatory. Especially for those who worked under the "Retail tax." Even if the regime remained the same, the rules for calculating ST and SO have changed radically.
What rate of the Unified Payment (UP) applies in 2026?
The general rate is 24.8% (clause 1 of Art. 822 Tax Code of RK). Within it, OPC accounts for 40.3%, and SO — 18.1%.
Can the Retail tax continue to be used?
No, the regime is completely excluded from the Tax Code of RK. If you do not change the settings before January 1, 1C will block document posting or will calculate taxes incorrectly.
Which regulatory acts should be relied upon when setting up scenarios?
Use the Tax Code of RK (Art. 503, 557, 822, 454), the Social Code of RK (Art. 245, 251), Laws No. 214-VIII, No. 215-VIII, No. 206-VIII of July 2025, the Constitution of RK (clause 6 of Art. 2), and official data from the portals adilet.zan.kz and kgd.gov.kz.
What to do with long-term contracts where the price is fixed?
Urgently review the contracts. If they state "Price includes VAT," you will pay the additional 4% tax out of your own pocket. Test different price types in 1C and calculate the financial impact.