---
title: "Transition to the General Tax Regime and Setting Up VAT Accounting in 1C:Accounting for Kazakhstan"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-22
canonical: https://buhgpt.kz/suraqtar/perehod-na-obshcheustanovlennyy-rezhim-i-nastroyka-ucheta-en
source: BuhGPT
---

# Transition to the General Tax Regime and Setting Up VAT Accounting in 1C:Accounting for Kazakhstan

> **TL;DR:** When changing the tax regime, it is necessary to correctly adjust the organization and accounting policy settings in the information database. If the organization switches to the general taxation regime (GTR) and becomes a VAT payer, it is important to set the correct date for

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When changing the tax regime, it is necessary to correctly adjust the organization and accounting policy settings in the information database. If the organization switches to the general taxation regime (GTR) and becomes a VAT payer, it is important to set the correct date for the new settings to take effect.
This will allow for accurate accounting of transactions up to the transition date and ensure proper reflection of transactions after the transition.
What needs to be checked before the transition
Before changing the settings, it is recommended to:
- determine the date of transition to the general taxation regime;

- determine the date of registration for VAT;

- check the period for which reporting has already been prepared and submitted;

- make a backup of the information database;

- check for unreflected or unposted documents.

Important: the date of changing the settings in 1C must correspond to the date from which the organization actually applies the new tax regime.
How to change the tax regime
To change the regime in 1C: Accounting for Kazakhstan, you need to open the organization settings.
Go to:
Main → Organizations
Open the card of the required organization and go to the settings of Accounting Policy.
In the settings, you need to create a new accounting policy entry with a date corresponding to the beginning of the application of the general taxation regime.
1-fig. Accounting policy (tax accounting)It is not recommended to change the previously active accounting policy entry if transactions have already been reflected under it. Instead, a new entry should be created with a new effective date.
Thus:
before the transition date documents will be reflected according to the previous settings;
from the transition date the settings of the general taxation regime will apply.
How to enable VAT accounting
If, simultaneously with the transition to GTR, the organization becomes a VAT payer, it is necessary to set the corresponding indicator in the VAT accounting settings.
In the organization card, check the parameters related to VAT accounting and specify the date of registration for VAT.
2-fig. VAT accounting settingsIt is also necessary to fill in the VAT registration details according to the organization's documents.
Important: do not set the VAT payer status to an earlier date than the actual registration date.
Checking settings after the transition
After changing the accounting policy, it is necessary to check how the program reflects transactions according to the new settings.
To do this, it is recommended to create test documents:
- receipt of goods or services;

- sale of goods or services;

- receipt of payment;

- sale with the issuance of an electronic invoice (ESF), if applicable.

When processing documents, it is necessary to ensure that VAT is calculated and reflected correctly.
It is also necessary to check the formation of the corresponding registers and postings.
What to do with documents before the transition date
Documents related to the period before the transition to GTR should not be reposted unnecessarily.
They should retain the settings that were in effect on the relevant date.
Documents dated from the transition date should be formed already with consideration of the new taxation parameters.
If, after changing the accounting policy, previously posted documents begin to be formed incorrectly, it is necessary to check the effective date of the accounting policy entries and the organization settings.
Checking VAT accounting
After enabling VAT accounting, it is recommended to additionally check:
- VAT rates in the nomenclature used;

- price settings in documents;

- the procedure for separating VAT;

- documents of receipt and sale;

- registration of invoices;

- data on electronic invoices (ESF);

- turnovers and balances on VAT accounts;

- formation of tax reporting.

Particular attention should be paid to transactions that were initiated before the transition date but completed after it. For example, these may be advances, receipt of goods, or sales where payments occur in different periods.
Control after changing settings
After the transition, it is recommended to generate control reports and compare them with the data of accounting and tax records.
In particular, you can check:
- Trial balance;

- turnovers on VAT accounts;

- data on sales and receipts;

- VAT registers;

- tax reporting.

If accounting is conducted in the working database, it is recommended to first check several operations on test data before mass processing of documents.
Common mistakes
- Changed the old accounting policy instead of creating a new one: In this case, the settings may apply not only to new transactions but also to previously reflected transactions.
Solution: create a new accounting policy entry with the effective date of the new regime.

- Specified the wrong transition date: This may cause documents to be calculated under the wrong taxation system.
Solution: check the actual transition date and the effective date of the new setting in 1C.

- Enabled VAT before the registration date: As a result, VAT may start being calculated in documents related to the period when the organization was not yet a VAT payer.
Solution: check the effective date of VAT accounting.

- After the transition, VAT is not calculated:
In this case, it is necessary to check the organization's status as a VAT payer, the effective date of the accounting policy, VAT settings, and tax rates.

- Previously created documents started to be calculated differently:
It is necessary to check whether the existing accounting policy entry was changed instead of creating a new entry with the date.

Transitioning to the general taxation regime in 1C: Accounting for Kazakhstan must be done with a dated change of accounting policy, not just a simple switch of the current setting.
When simultaneously registering for VAT, it is necessary to separately check the VAT settings and the date of their application.
The correct sequence is:
backup → check transition date → new accounting policy entry → GTR settings → VAT settings → check documents → reporting control.
This order allows for accurate accounting of transactions before the transition and avoids the spread of new settings to past periods.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_