---
title: "VAT Reflected: How to Verify the E-Invoice VAT Credit in 2026"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/otrazhen-nds-kak-proverit-zachet-po-esf-v-2026-godu-en
source: BuhGPT
---

# VAT Reflected: How to Verify the E-Invoice VAT Credit in 2026

> **TL;DR:** In 2026, the VAT amount on purchased goods, work, and services is credited if the recipient is registered as a VAT payer, the tax is specified in the prescribed document, and the purchase is used or will be used for the purposes of taxable sales turnover (Article 480 of the Ta

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In 2026, the VAT amount on purchased goods, work, and services is credited if the recipient is registered as a VAT payer, the tax is specified in the prescribed document, and the purchase is used or will be used for the purposes of taxable sales turnover (Article 480 of the Tax Code of the Republic of Kazakhstan). The E-Invoice status and the notification processing results must be checked against these conditions: the “VAT reflected” mark alone does not confirm that the credit is correct.

What “VAT reflected” means in accounting

A message stating that VAT has been reflected should be considered in the context of the transaction. The tax may be specified in a source document, an E-Invoice, the accounting system, or a document intended for crediting the amount. Therefore, it is important for the accountant to establish not only whether the amount is present but also the document processing result.

In practice, the verification begins with three questions:

- which purchase the VAT amount relates to;

- whether there is a corresponding electronic invoice;

- whether the document related to the credit has passed verification in the E-Invoicing IS.

If the amount is displayed in the software, but the system reports that the purchase turnover has not been written off, the processing cannot be considered complete. Such a message indicates that the document data must be checked, rather than simply reposting it without analysis.

In the example involving the E-Invoice dated January 30, 2026, the system reported that the purchase turnover amount of 4 741,38 had not been written off. This amount relates only to the specific example and is not a statutory limit, rate, or universal control value.

What “VAT credit reflected” means

The phrase “VAT credit reflected” may be used when the tax details have already been included in the relevant accounting document. However, the existence of an entry does not guarantee that the E-Invoicing IS accepted the notification without errors or that all of its indicators matched the E-Invoice data.

To confirm the result, check the document status and system messages. Special attention is required if the notification has been rejected or contains an error stating that the purchase turnover amount has not been written off.

The reason may be discrepancies between the notification lines and their details. All related indicators should be checked, including amounts accurate to the tiyn. Even a minor discrepancy may prevent the document from being processed successfully.

The accountant should compare the following in sequence:

- the organization’s details;

- the E-Invoice number and date;

- purchase information;

- the indicators in the notification lines;

- the detailed data for each line;

- the total amounts, including tiyn.

After the discrepancies have been corrected, the document is submitted for verification in the E-Invoicing IS. It must then be saved and posted in the accounting system. The specific sequence of commands depends on the configuration, solution version, and installed updates.

How to find the error and correct the document

If the notification has been rejected, the error text can be viewed directly in the E-Invoicing IS. To do this, select “E-Invoices”, then “VAT Credit”, find the required document, and click “View”. On the error tab, the problematic area is marked in red.

After reviewing the message, do not limit the check to a single total amount. The error may be in an individual line or its details. The sequence of actions is as follows:

- record the system message text;

- make sure that the document which was rejected is open;

- verify the number and date of the related E-Invoice;

- check each notification line;

- compare the lines with their details down to the tiyn;

- correct the identified discrepancy;

- resubmit the document for verification in the E-Invoicing IS;

- after successful verification, save and post the document.

If the fields and amounts match but the error persists, check whether the accounting system is up to date. Release series 3.0.74.x is current for “Accounting for Kazakhstan,” while 3.1.37.x is current for “Payroll and HR Management for Kazakhstan.” Before installing an update, it is important to follow the organization’s standard procedure for backing up data and testing changes.

During verification, consider not only the technical status of the E-Invoice but also the tax period in which changes are reflected. An adjustment to the VAT amount credited on the grounds listed in subparagraphs 1), 2), 3), 4), 5), and 7) of paragraph 2, as well as in paragraph 3 of Article 484 of the Tax Code of the Republic of Kazakhstan, is made in the tax period in which the relevant event occurred. If an exclusion, increase, or decrease arises in the same period in which the VAT to be credited is accounted for, its amount is determined immediately with that change taken into account (Article 480 of the Tax Code of the Republic of Kazakhstan).

The standard VAT rate in 2026 is 16%. However, eligibility for the credit should be checked based on the conditions of the specific purchase: the amount must relate to received goods, work, or services used or intended for use for the purposes of taxable sales turnover (Article 480 of the Tax Code of the Republic of Kazakhstan).

Checks before completing the work

After correcting the document, check not only that the previous message is no longer displayed but also the actual processing result. The status must correspond to the completed verification stage, and the notification indicators must match the related E-Invoice and accounting register data.

For internal control purposes, it is advisable to retain the E-Invoice number, verification date, original error text, and a description of the correction made. This will help reconstruct the course of action if the discrepancy reappears or if the change needs to be explained to the responsible employee.

Do not transfer the amount from the example to other documents or use it as a control benchmark. Each notification is checked against its own E-Invoice, lines, and details. If the system message is ambiguous, first open the error tab and determine which indicator the red mark relates to.

A VAT payer, except for the VAT payer specified in paragraph 3 of Article 487 of the Tax Code of the Republic of Kazakhstan, determines the VAT amount permitted to be credited using one of two methods: the proportional method or separate accounting for VAT amounts on goods, work, and services that are used or will be used for taxable and non-taxable turnover. If the payer applies separate accounting, VAT on purchases used simultaneously for taxable and non-taxable turnover is allocated between the amount permitted to be credited and the amount not permitted to be credited, based on the ratio of taxable turnover to total turnover (Article 489 of the Tax Code of the Republic of Kazakhstan).

Frequently asked questions

If VAT is reflected in the software, does this mean it has already been credited? — Not necessarily. You must check the related document, its status, the verification result in the E-Invoicing IS, and compliance with the conditions for crediting the tax (Article 480 of the Tax Code of the Republic of Kazakhstan).

What should be done if a message states that the purchase turnover amount has not been written off? — Compare the fields in the notification lines and their details, check the amounts down to the tiyn, correct any discrepancies, and resubmit the document for verification.

Where can I view the reason why the notification was rejected? — In the E-Invoicing IS, open the “E-Invoices” tab, select “VAT Credit,” find the required document, and click “View.” The error will be marked in red on the relevant tab.

In which period is the credit adjustment reflected? — On the grounds listed in subparagraphs 1), 2), 3), 4), 5), and 7) of paragraph 2, as well as in paragraph 3 of Article 484 of the Tax Code of the Republic of Kazakhstan, the adjustment is made in the tax period in which the relevant event occurred.

Should the document be posted immediately after it has been corrected? — It should first be submitted for verification in the E-Invoicing IS. After successful verification, the document can be saved and posted.

Could the issue be related to the accounting system version? — Yes. If checking the fields and amounts did not resolve the error, check the installed release and available configuration updates.

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