--- title: "VAT Threshold in 2026: 10 000 MCI and Registration" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/porog-nds-v-2026-godu-10-000-mrp-i-postanovka-na-uchet-en source: BuhGPT --- # VAT Threshold in 2026: 10 000 MCI and Registration > **TL;DR:** In 2026, the maximum turnover threshold for mandatory VAT registration is 10 000 MCI, or 43 250 000 tenge , with the MCI set at 4 325 tenge. A tax application must be submitted when turnover has exceeded this threshold, no later than five business days from the date it is exce --- In 2026, the maximum turnover threshold for mandatory VAT registration is 10 000 MCI, or 43 250 000 tenge, with the MCI set at 4 325 tenge. A tax application must be submitted when turnover has exceeded this threshold, no later than five business days from the date it is exceeded; if a single transaction results in the threshold being exceeded, the application must be submitted before the turnover under that transaction occurs (Art. 99, 101 of the Tax Code of the Republic of Kazakhstan). VAT threshold in 2026: the amount and how it is calculated The maximum turnover threshold for VAT registration in the Republic of Kazakhstan is tied to the MCI in effect on 1 January of the relevant financial year (Art. 99 of the Tax Code of the Republic of Kazakhstan). Calculation formula: - 10 000 × MCI = maximum turnover threshold; - for 2026: 10 000 × 4 325 = 43 250 000 tenge. For registration purposes, turnover is determined as the cumulative amount of turnover specified by the Code from the relevant calculation start date (Art. 99, 101 of the Tax Code of the Republic of Kazakhstan). For a newly established legal entity, the calculation begins from the date of state registration; for an individual newly registered as an IE, it begins from the date of the IE's registration. After switching from a special tax regime to the generally established procedure, turnover is calculated from the transition date, while for other taxpayers it is calculated from 1 January of the current calendar year (Art. 101 of the Tax Code of the Republic of Kazakhstan). For an accountant, the practical benchmark for 2026 is 43 250 000 tenge. The obligation arises not when this amount is reached, but when it is exceeded. Therefore, turnover should be monitored cumulatively, and transactions that may individually cause the threshold to be exceeded should be tracked separately. VAT threshold for 2025 and 2026: why old figures cannot be used For turnover in 2026, the figure calculated based on the MCI in effect on 1 January 2026 applies. The maximum threshold is 10 000 MCI, so in 2026 it amounts to 43 250 000 tenge (Art. 99 of the Tax Code of the Republic of Kazakhstan). The value calculated for 2025 cannot be carried over to 2026. If an accountant reconciles data for different periods, two values must be taken into account: - the MCI multiple established by tax legislation for the relevant period; - the MCI amount in effect on 1 January of the relevant financial year. It is also important to apply the rules governing the start date for calculating turnover for the particular taxpayer. For example, after switching from a special tax regime to the generally established procedure, turnover for registration purposes is calculated from the date of that transition, rather than for the entire preceding part of the calendar year (Art. 101 of the Tax Code of the Republic of Kazakhstan). VAT threshold for IEs and under the simplified regime in 2026 For an IE under the generally established procedure, the maximum threshold is calculated using the general formula: 10 000 MCI, or 43 250 000 tenge in 2026. The turnover of a newly registered IE is calculated from the date of registration with the tax authorities (Art. 99, 101 of the Tax Code of the Republic of Kazakhstan). Taxpayers applying a special tax regime are not subject to VAT registration (Art. 99 of the Tax Code of the Republic of Kazakhstan). Therefore, it is incorrect to apply the threshold of 43 250 000 tenge to an IE using the simplified declaration as grounds for mandatory VAT registration. If an IE switches from a special tax regime to the generally established procedure, turnover for registration purposes begins to be calculated from the date of that transition (Art. 101 of the Tax Code of the Republic of Kazakhstan). Practical recommendations for IEs: - record the date of transition to the generally established procedure if a special tax regime was previously applied; - from that date, monitor turnover cumulatively; - separately track transactions that may cause the threshold to be exceeded immediately; - do not confuse the conditions for applying a special tax regime with the VAT registration rules. What an accountant should do when turnover approaches the threshold As turnover grows, the accountant must arrange monitoring in advance and prepare the registration details. 1. Set up turnover monitoring. Generate a report in the accounting system that shows cumulative turnover and compares it with the threshold of 43 250 000 tenge. For internal monitoring, an alert may be set, for example, at 80–90% of the threshold. 2. Monitor when the threshold is exceeded. The tax application must be submitted when the maximum threshold is exceeded, but no later than five business days from the date it is exceeded. If a transaction is planned and its turnover will cause the threshold to be exceeded, the application must be submitted before the turnover under that transaction occurs (Art. 101 of the Tax Code of the Republic of Kazakhstan). 3. Submit the application at the place of location. Registration is performed on the basis of a tax application submitted to the tax authority at the taxpayer's place of location. The person is deemed registered from the date on which the application is submitted (Art. 99 of the Tax Code of the Republic of Kazakhstan). 4. Consider the consequences of late registration. Turnover above the maximum threshold occurring before the registration date is recognized as taxable turnover for the period of non-registration for the purpose of imposing liability established by law (Art. 101 of the Tax Code of the Republic of Kazakhstan). 5. Prepare contracts and the accounting system. Review the price and VAT terms in existing contracts, record the registration date in the accounting database, and configure the current VAT rate of 16% to apply from the relevant date. Following registration, the manager and the person responsible for settlements with the state budget must familiarize themselves at the tax authorities with the ESF IS and the procedure for issuing electronic invoices (Art. 99 of the Tax Code of the Republic of Kazakhstan). VAT offset after registration: what to look out for in 1C After registration, first record the exact VAT registration date in 1C: under the Code, this is the date on which the tax application is submitted (Art. 99 of the Tax Code of the Republic of Kazakhstan). From that date, the accountant should separate transactions occurring before and after registration and check the VAT settings in the accounting system. When preparing the accounting records, take the following steps: - enter the VAT registration date; - check that the 16% VAT rate is applied in documents created after that date; - verify the details of the organization and responsible persons for work with the ESF IS; - arrange separate verification of documents relating to the periods before and after registration; - use the current release of “Accounting for Kazakhstan” 3.0.74.x. When processing incoming ESFs, reconcile the details, dates, and amounts with the source documents before recording the transaction in the accounts. The rules for determining the amount of VAT eligible for offset apply to specific purchases; the registration date itself must be correctly recorded in the database. Frequently asked questions What is the VAT threshold in Kazakhstan in 2026? — 10 000 MCI, that is, 43 250 000 tenge with an MCI of 4 325 tenge. The application for mandatory registration is submitted after this amount is exceeded, rather than when it is reached (Art. 99, 101 of the Tax Code of the Republic of Kazakhstan). What is the deadline for submitting an application after the threshold is exceeded? — No later than five business days from the date on which the maximum turnover threshold is exceeded. If a single transaction causes the threshold to be exceeded, the application must be submitted before the turnover under that transaction occurs (Art. 101 of the Tax Code of the Republic of Kazakhstan). Is the VAT threshold the same for an IE as for an LLP? — The general threshold of 10 000 MCI applies to IEs under the generally established procedure. Taxpayers under a special tax regime are not subject to VAT registration (Art. 99 of the Tax Code of the Republic of Kazakhstan). Are the simplified-regime limit and the VAT threshold the same thing? — No. The conditions for applying a special tax regime should not be confused with the maximum turnover threshold for VAT registration. When switching to the generally established procedure, turnover for this purpose is calculated from the transition date (Art. 101 of the Tax Code of the Republic of Kazakhstan). Can the 2025 VAT threshold be used as a benchmark in 2026? — No. The threshold is calculated using the MCI in effect on 1 January of the relevant financial year. For 2026, the amount of 43 250 000 tenge applies (Art. 99 of the Tax Code of the Republic of Kazakhstan). Is it possible to register for VAT before the threshold is exceeded? — Yes. A taxpayer that does not fall within a category excluded from registration may voluntarily register before reaching the maximum turnover threshold (Art. 100 of the Tax Code of the Republic of Kazakhstan). From what date is a person considered a VAT payer? — Registration takes effect from the date on which the tax application is submitted to the tax authority at the taxpayer's place of location (Art. 99 of the Tax Code of the Republic of Kazakhstan). Sources - Tax Code of the Republic of Kazakhstan: Articles 99–101 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_