--- title: "1C Update: Comprehensive Automation for Kazakhstan. Module 2.4.5.21 — What Changed and What Accountants Should Check" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/obnovlenie-1s-kompleksnaya-avtomatizaciya-dlya-kazahstana-en source: BuhGPT --- # 1C Update: Comprehensive Automation for Kazakhstan. Module 2.4.5.21 — What Changed and What Accountants Should Check > **TL;DR:** Tax Reform 2026 and 1C Updates: A Complete Survival Guide for Accountants 1. Introduction: Global Changes in the Tax Landscape of the Republic of Kazakhstan Starting January 1, 2026, the Republic of Kazakhstan is transitioning to a qualitatively new stage of tax administration --- Tax Reform 2026 and 1C Updates: A Complete Survival Guide for Accountants 1. Introduction: Global Changes in the Tax Landscape of the Republic of Kazakhstan Starting January 1, 2026, the Republic of Kazakhstan is transitioning to a qualitatively new stage of tax administration. The entry into force of Tax Code No. 214-VIII dated 18.07.2025 marks not just a rate indexation, but a fundamental restructuring of the entire accounting methodology. The scale of changes is unprecedented: from a complete renumbering of articles to the introduction of new digital control mechanisms, such as mandatory confirmation of offset in the IS ESF. For a practicing accountant and methodologist, this means the need for an immediate review of accounting policies and deep configuration of 1C systems. This guide has been prepared to provide methodological support and technical readiness for working under 2026 conditions. 2. Constitutional and Calendar Innovations: More Than Just Taxes The reform has affected basic state constants, requiring adjustments to HR and primary documents: - Rescheduling of Constitution Day: Based on Law No. 306-VIII dated 11.06.2026, the celebration has been moved from August 30 to March 15. - New spelling of the national currency: According to paragraph 6, Article 2 of the Constitution of the Republic of Kazakhstan (as amended on 15.03.2026), the official name is "tenge" (formerly "tenge"). Professional recommendation: 1. Production calendar: In 1C software products, it is necessary to update the production calendar before starting the calculation of obligations for March 2026, setting March 15 as a holiday. 2. Printed forms: Verify the correctness of the automatic generation of amounts in words. All invoices, acts, and payment orders in the currency of regulated accounting must contain the spelling "tenge". 3. New Tax Coordinates 2026: Rates and Thresholds Application of the norms of the old Tax Code-2017 from 2026 is not permitted. The main calculation indicators and rates are given in the table below:| Indicator | Value (2026) | Methodological basis || ------ | ------ | ------ || MCI (Monthly Calculation Index) | 4,325 tenge | Law on the Republican Budget || Basic VAT rate | 16% | Tax Code of the RK No. 214-VIII (12% rate abolished) || VAT registration threshold | 10,000 MCI (43,250,000 tenge) | Mandatory registration when exceeded || Cash limit for VAT offset | 1,000 MCI (4,325,000 tenge) | para. 2, subpara. 3, Art. 482 of the Tax Code || SNR rates (simplified declaration) | 4% and 8% | Regulated by local authorities (±50%) || Tax reduction threshold under SNR | 24,000 MCI (103,800,000 tenge) | Art. 724 of the Tax Code (regressive scale) | Critically important: Pay attention to transitional provisions. For transactions initiated in 2025 but completed in 2026, the rate in effect on the date of the turnover applies. References to old articles (369, 422, etc.) are legally void. 4. Deep Dive into VAT: New Rules for Offset and Import The VAT offset methodology has become stricter (Art. 480, 482 of Tax Code No. 214-VIII). Conditions for VAT offset (Art. 480): 1. Use of goods/services exclusively for taxable turnover purposes. 2. Availability of an ESF certified with a digital signature. 3. Critical requirement: Mandatory marking of VAT offset recognition in the IS ESF system. This action must be performed before submitting the declaration (Form 300.00). Without this mark, the offset is deemed unlawful. Prohibition on VAT offset (Art. 482): - ESF defects: Errors in BIN/IIN, date, number, or turnover amount. - Form violation: Paper issuance, if Art. 492 requires an electronic format. - Cash settlement: Exceeding the limit of 1,000 MCI (4,325,000 tenge) per single transaction. - Earmarked funds: Use of liquidation fund funds (Art. 301). Import via offset method (Form 300.04): When filling out Appendix 300.04 (in accordance with Art. 427-428), goods must be strictly classified into 10 categories: I (Equipment), II (Agricultural machinery), III (Freight vehicles), IV (Aircraft/helicopters), V (Locomotives/railcars), VI (Sea vessels), VII (Spare parts), VIII (Pesticides), IX (Breeding animals), X (Live cattle). The import amount is transferred to line 300.00.029 A, and VAT — to lines 300.00.011 and 300.00.029 B. 5. Taxation of Non-Residents: CIT and Deadlines The new Code strengthens control over payments to non-residents (Art. 687, 690, 691). - CIT withholding rate: 20% (for both registered and unregistered permanent establishments). - Capital gains: If the non-resident seller has not provided a document on the acquisition value, the entire sale value is subject to a 20% tax. - Notification deadlines: The authorized body informs the tax authority of the transaction within 30 business days. The tax authority notifies the tax agent (resident) within 5 business days. - Payment and reporting: The tax is transferred no later than 25 calendar days after the end of the month of payment. Reporting is submitted no later than the 15th day of the second month following the reporting quarter. 6. Overview of 1C Updates: Compliance Automation To correctly reflect the changes, current releases must be used: Accounting 3.0.73.1, Integrated Automation 2.4.5.21, and for the public sector — Payroll and Personnel 1.0.42.3. 1. NKT control: Control over deactivated codes has been implemented in ESF and SNT. Section G provides the command "Replace duplicate codes" for group correction of reference books. 2. Retail trade: The "Retail Sales Report" now implements aggregation of items by NKT codes. Check the code binding to the nomenclature before closing the shift. 3. Currency control (Form 328.00): The "Counterparty Agreements" reference book (section "Currency control") has added the attribute "Assignment date". Filling it in is mandatory for the correct export of the import declaration. 4. Public sector: According to Art. 130 of the Budget Code, mandatory accountant certification is introduced from 2026 for the republican level. For the local level (districts, cities of regional significance), the deadline is set at 01.01.2027. 7. Checklist: What an Accountant Should Check Right Now Object of verification,Action in 1C,Methodological basis VAT rate directory,Create/select the 16% rate,Tax Code of the RK No. 214-VIII NKT codes,Run the "Check deactivated NKT codes" processing,Order of the Ministry of Finance of the RK No. 695 Currency contracts,Fill in the "Assignment date" field in the contract card,Export algorithm for Form 328.00 Addresses (KATO),Update the KATO directory (relevance as of 18.06.2026),Correctness of details in the ESF SNR (Form 910.00),"Set up the calculation: (Income - Reduction) × Rate. Threshold of 103.8 million tenge.",Art. 724 of the Tax Code 8. Conclusion: A Strategy for a Smooth Transition The 2026 tax reform requires accountants not only to have fiscal literacy but also deep skills in IT tools. The increase in the VAT rate to 16% and the new rules for confirming offset in the IS ESF significantly raise the cost of error. Your strategy for the coming quarter: a full audit of nomenclature directories for NKT codes, reconfiguration of accounting policy parameters, and monitoring of 1C technical updates. Timely adaptation is the only way to avoid penalties and ensure business process continuity in the new tax reality. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_