---
title: "VAT Turnover in 2026: How to Determine and Verify It in Kazakhstan"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/oborot-po-nds-v-2026-godu-kak-opredelit-i-proverit-v-kaza-en
source: BuhGPT
---

# VAT Turnover in 2026: How to Determine and Verify It in Kazakhstan

> **TL;DR:** In 2026, VAT turnover is determined based on the substance of the transaction: turnover from the sale of goods, work, and services includes the transfer of ownership rights to goods, exports, certain types of shipment, the performance of work, and the provision of services, in

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In 2026, VAT turnover is determined based on the substance of the transaction: turnover from the sale of goods, work, and services includes the transfer of ownership rights to goods, exports, certain types of shipment, the performance of work, and the provision of services, including transactions free of charge (Article 452 of the Tax Code of the RK). Non-taxable turnover must be recorded separately on the grounds established by the Tax Code (Article 450 of the Tax Code of the RK).

What Is Included in VAT Turnover in 2026

For the calculation, it is not sufficient to take all revenue from the accounting records as a single amount. Transactions must first be divided according to their substance and tax treatment. Identical recognition of income in accounting does not necessarily mean identical classification for VAT purposes.

It is useful to identify the following in a working table:

- taxable transactions;

- turnover exempt from VAT;

- transactions that do not meet the criteria for turnover from the sale of goods, work, or services;

- turnover for which the place of sale is not the Republic of Kazakhstan;

- returns, changes in value, and document corrections;

- transactions attributable to another tax period.

Turnover from the sale of goods includes, in particular, the transfer of ownership rights, exports, shipments in cases stipulated by the Code, the transfer of property under a finance lease to the extent of the value of the leased asset, and transfers free of charge. Turnover from the sale of work and services includes the performance of work and the provision of services, including those performed or provided free of charge, as well as activities performed for remuneration other than the sale of goods (Article 452 of the Tax Code of the RK).

Following this classification, the accountant determines the composition of turnover for VAT purposes. Every receipt of money in a bank account cannot automatically be treated as turnover from sales: the classification of a transaction depends on its substance and supporting documents. For example, the assignment of claims related to the sale of goods, work, or services is included in turnover from the sale of services, but advance payments and penalties are expressly excluded from this category (Article 452 of the Tax Code of the RK).

Particular attention should be paid to contracts involving long-term performance, work delivered in stages, recurring services, and subsequent price changes. Under such contracts, the contract date, payment date, and source document date may differ. The accounting records should consistently reconcile the contractual terms, actual performance, and executed documents.

VAT Turnover: Half-Year or Year

The question “VAT turnover — half-year or year” cannot be resolved by arbitrarily choosing a convenient accounting interval. During 2026, the accountant must consistently record transactions that meet the criteria for turnover from sales and separately recognise non-taxable turnover on the established grounds (Articles 450, 452 of the Tax Code of the RK).

In practical terms, this means that the classification of transactions should be monitored regularly throughout the year, rather than only before reports are prepared. This approach makes it possible to promptly identify the erroneous inclusion of cash receipts in turnover or, conversely, the omission of a sale that meets the criteria of Article 452 of the Tax Code of the RK.

The query “VAT turnover half-year or year in 2015” relates to a historical period. Transactions conducted in 2026 are subject to the provisions of the Tax Code effective in 2026. For transactions from previous years, the period and tax classification are determined under the legislation in effect on the date of the relevant transaction.

Exceeding the VAT Turnover: What the Accountant Should Check

When reviewing accumulated turnover, first check the composition of the calculation. Errors often arise not from the arithmetic but from the incorrect classification of transactions or discrepancies between accounting data and source documents.

Recommended verification procedure:

- Prepare a breakdown of transactions by counterparty, contract, and source document.

- Separate cash receipts from transactions that meet the criteria for the sale of goods, work, or services.

- Check non-taxable turnover and the grounds for its classification.

- Reconcile the recognition period of each disputed transaction against the contract and source documents.

- Account for returns, changes in value, and document corrections.

- Reconcile the accounting data against electronic invoices and tax registers.

- Recalculate the accumulated indicator after correcting the classification.

When reviewing sales of goods, consider more than ordinary sales. Article 452 of the Tax Code of the RK also classifies exports, transfers of goods free of charge, transfers of goods to an employee to settle a debt, certain transfers of pledged property, shipments under commission or agency agreements, and other expressly specified transactions as turnover.

For work and services, check property leases, remuneration for the transfer of property under a finance lease, the granting of rights to intellectual property, the assignment of claims related to sales, and other transactions listed in Article 452 of the Tax Code of the RK. This helps prevent a situation in which the calculation includes only revenue from core activities while other types of sales are omitted.

If the calculation shows that the monitored indicator has been exceeded, retain the breakdown, a register of included and excluded transactions, and explanations of disputed items. This set of documents makes it possible to reconstruct the calculation rationale during an internal audit, a change of accountant, or an inquiry from a state revenue authority.

VAT-Exempt Turnover in the RK

VAT-exempt turnover is classified as non-taxable turnover. Non-taxable turnover also includes turnover from the sale of goods, work, and services for which the place of sale is not the Republic of Kazakhstan, as well as other categories expressly listed in the Code (Article 450 of the Tax Code of the RK).

In particular, Article 450 of the Tax Code of the RK classifies turnover from gambling activities, turnover from lottery activities, and turnover from the sale of goods, work, and services subject to a special tax regime as non-taxable turnover. These categories must be accounted for separately and attributed to the relevant grounds.

A general description of the goods or services in the contract is insufficient for an exemption. The accountant must compare the actual substance of the transaction with the specific grounds for exemption and ensure that supporting documents are available. If the grounds depend on the status of a party to the transaction, the intended use of the goods, or the nature of the service, the relevant criterion must be supported by documents.

Turnover for which the place of sale is not the Republic of Kazakhstan is classified as non-taxable. The place of sale of goods, work, and services is determined under Article 459 of the Tax Code of the RK and, for transactions in EAEU member states, under Article 515 of the Tax Code of the RK (Article 450 of the Tax Code of the RK).

For mixed activities, separate analytical accounting should be organised from the moment documents are entered. Otherwise, at the end of the period, it will be necessary to manually reconstruct which purchases relate to taxable transactions, which relate to non-taxable transactions, and which are used for both.

It is useful to establish the following in the accounting policy:

- criteria for the tax classification of transactions;

- persons responsible for verifying the grounds for exemptions;

- a list of supporting documents;

- the procedure for processing returns, changes in value, and corrections;

- rules for reconciling tax registers against accounting records.

Frequently Asked Questions

Is VAT turnover equal to all of the company’s revenue? — Not necessarily. Turnover from sales is determined based on the substance of the transactions listed in Article 452 of the Tax Code of the RK; therefore, accounting revenue, cash receipts, and turnover for VAT purposes may differ.

Is VAT turnover in 2026 calculated for a half-year or a year? — A calendar half-year or year cannot be selected arbitrarily. Transactions must be recorded consistently, with sales classified under Article 452 of the Tax Code of the RK and non-taxable turnover under Article 450 of the Tax Code of the RK.

What should be done if the monitored turnover is exceeded? — Recheck the composition of the transactions, reconcile them against contracts and source documents, separately identify non-taxable turnover, and retain a detailed calculation.

Can exempt turnover be disregarded entirely? — No. It is non-taxable turnover and must be correctly classified under the relevant grounds (Article 450 of the Tax Code of the RK).

Is a transaction outside Kazakhstan always non-taxable? — Turnover is recognised as non-taxable if its place of sale is not the Republic of Kazakhstan. Therefore, the place of sale must first be determined under the applicable provisions of the Tax Code of the RK (Article 450 of the Tax Code of the RK).

Can the 2015 rules be applied to the calculation for 2026? — No. Transactions conducted in 2026 are subject to the provisions effective in 2026, while transactions conducted in 2015 are subject to the legislation of the corresponding historical period.

Sources

Tax Code of the Republic of Kazakhstan: Article 450 “Non-Taxable Turnover” and Article 452 “Turnover from the Sale of Goods, Work, and Services”.

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