VAT Payment in 2026: How to Determine the Basis and Pay the Tax

VAT Payment in 2026: Key Points

VAT payment in Kazakhstan in 2026 means the payment of a tax liability to the budget on the relevant basis. The accountant must first determine the type of transaction: turnover within Kazakhstan, imports from an EAEU member state, imports from another country, receipt of work or services from a non-resident, or adjustment of previously reported data. The same procedure cannot be applied to all these cases without analyzing the transaction and the documents issued.

The rate, tax period, deadline, calculation procedure, and payment details are determined under the rules in effect on the date of the relevant transaction. The special transitional provisions cited in this article do not establish a general VAT payment deadline for 2026: Article 833 governs the review of applications and claims for a refund of excess VAT submitted before 1 January 2026, while Article 839 governs the continued application of exemptions under certain investment contracts.

Before preparing the payment, the accountant reconciles taxable turnover, accrued VAT, the amount of VAT allowable as an input tax credit, adjustments, and the final liability. The payment must correspond to the tax reporting and accounting data. If the amounts differ, it is necessary to identify the transaction and document that caused the discrepancy and then correct the accounting or reporting data in accordance with the applicable procedure.

VAT Payment in Kazakhstan: Procedure for the Accountant

The practical procedure can be structured as follows:

1. Determine the type of transaction. Sales within Kazakhstan, the acquisition of goods, work and services, the receipt of work or services from a non-resident, and imports are analyzed separately. For imports, the country of dispatch, delivery terms, and documents used to calculate the tax are established.
2. Verify the tax status. The taxpayer’s registration details must be reconciled with the period in which the transaction occurred, and it must be determined in what capacity the organization or individual entrepreneur fulfills the VAT obligation.
3. Reconcile the source documents. Contracts, specifications, delivery notes, acceptance certificates, invoices, import documents, banking documents, and information system data relating to the specific transaction are checked.
4. Reconcile accounting records and reporting. Turnover, accrued tax, VAT allowable as an input tax credit, and adjustments must be reported consistently. Returns, discounts, price changes, canceled documents, and transactions at the boundaries of tax periods are checked separately.
5. Determine the amount and deadline. For this purpose, select the provision that applies specifically to the established type of liability. Special transitional provisions cannot be used in place of the general procedure for calculating and paying VAT.
6. Check the payment details. Before signing the payment order, verify the recipient, payment purpose, budget classification code, and all other mandatory details. The information is checked as of the payment date using the official service through which the payment is prepared or monitored.
7. Retain confirmation. The tax calculation, payment order, bank execution status, and information showing the amount recorded in settlements with the budget are retained together with the documents for the relevant period.

A prepared or signed payment order does not in itself confirm that the amount has been received for its intended purpose. After sending it, the accountant checks the bank’s execution of the order and the recording of the payment in settlements with the budget. If the bank returns the order or the amount is recorded under an incorrect payment purpose, the matter is resolved based on the documents for that specific payment.

Imports and Payment of Import VAT

Queries concerning “import VAT payment” and “payment of import VAT” require separate analysis. First, determine where the goods were imported from, who acts as the importer, which documents were issued when the goods were moved, and whether the supply qualifies for a special exemption expressly provided for the specific case.

Before performing the calculation, the accountant should prepare the following set of information:

• the contract, appendices, and specifications;
• documents concerning the value, quantity, and movement of the goods;
• information about the country of dispatch and the supplier;
• documents issued upon importation of the relevant consignment;
• confirmation of amounts paid, if payment has already been made;
• information about returns, price changes, and other adjustments;
• accounting data relating to the import and recognition of VAT.

After this, determine the procedure applicable to the supply, the person responsible for paying the tax, the calculation base, and the document confirming payment. The import VAT deadline cannot be determined solely by reference to the payment calendar for domestic turnover. Documents for imports from EAEU member states must also not be substituted with documents issued for imports from other states.

A separate rule applies to the VAT exemption for imports of raw materials and supplies under an investment contract concluded before 1 January 2026: if the contract meets the conditions of Article 839, the exemption remains in effect until the contract expires. The provision does not apply to an investment priority project or an investment strategic project (Article 839 of the Tax Code of the Republic of Kazakhstan).

If a supply includes several consignments, a subsequent value adjustment, a return of goods, or a change in the terms of the contract, the calculation is reconciled again with the documents for the relevant consignment. The payment purpose must show a connection between the payment and the specific liability; details from an old payment order cannot be reused without verification.

VAT Payment Deadlines in 2026 and Arrears Monitoring

The question “when is VAT payable” cannot be answered correctly with a single date without determining the type of liability. Regular VAT on turnover, import VAT, and special cases are considered separately. Articles 833 and 839 do not contain a general calendar deadline for paying VAT for a tax period and therefore cannot be used to determine such a date.

The accounting calendar should account for the time needed to finalize source documents, reconcile invoices, verify amounts of VAT allowable as an input tax credit, record adjustments, prepare reports, obtain internal approvals, and execute the bank payment. Control dates are established after determining the applicable payment procedure.

A short checklist is useful before making payment:

• the type of liability and the corresponding tax period have been determined;
• the reporting has been prepared using current accounting data;
• the payment amount corresponds to the calculated liability;
• adjustments are supported by the relevant documents;
• the payment details have been checked as of the payment date;
• there are sufficient funds in the bank account to execute the order;
• the payment has been accepted and executed by the bank;
• the payment has been recorded for its intended purpose in settlements with the budget.

It is necessary to distinguish between payment of VAT and review of an application or claim for a refund of excess VAT. A transitional rule applies to applications and claims submitted before 1 January 2026: they are reviewed according to the procedure and within the time limits prescribed by the Tax Code of the Republic of Kazakhstan dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan). This provision determines the procedure for reviewing previously submitted documents but does not establish the deadline for regular payment of VAT on transactions conducted in 2026.

If a taxpayer simultaneously has a current payment and a previously submitted refund claim, they are accounted for separately until the outcome of the claim review is reflected in settlements with the budget. The mere existence of a submitted application or claim should not be used as grounds for independently reducing the payment order amount without the corresponding entry in the settlements.

Frequently Asked Questions

What are the VAT payment deadlines in 2026? — The deadline is determined after establishing the type of liability and the applicable payment procedure. Articles 833 and 839 govern special transitional cases and do not establish a single VAT payment date for 2026.

When should import VAT be paid? — First determine the import regime, the set of documents, and whether there are special grounds for an exemption. A deadline applicable to domestic turnover cannot automatically be applied to import VAT.

Does the exemption under an old investment contract remain in effect? — The VAT exemption for imports of raw materials and supplies under an investment contract concluded before 1 January 2026 remains in effect until the contract expires, provided that the conditions of the article are met. Investment priority projects and investment strategic projects are excluded (Article 839 of the Tax Code of the Republic of Kazakhstan).

Can the payment details from last year’s payment be reused? — The old order may be used as a working template only after verification. The recipient, payment purpose, budget classification code, and all other mandatory details are checked as of the payment date.

Which is more important: sending the payment or waiting for bank execution? — To monitor settlements, it is necessary to verify that the bank has executed the order and that the amount has subsequently been recorded for its intended purpose. The status of a prepared or signed document does not confirm completion of the payment.

How is a refund claim submitted before 2026 reviewed? — Tax applications and claims for refunds of excess VAT submitted before 1 January 2026 are reviewed according to the procedure and within the time limits prescribed by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan).

Sources

Tax Code of the Republic of Kazakhstan 2026: Article 833 on the transitional procedure for reviewing applications and claims for refunds of excess VAT; Article 839 on the continued application of the terms of an investment contract concerning the VAT exemption for imports of raw materials and supplies.