--- title: "VAT Registration in 2026: Threshold, Deadlines, and Deregistration" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/postanovka-na-uchet-po-nds-v-2026-godu-porog-sroki-i-snya-en source: BuhGPT --- # VAT Registration in 2026: Threshold, Deadlines, and Deregistration > **TL;DR:** The introduction of VAT 2026 in Kazakhstan means the transition to the new Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18.07.2025, which fully replaces the old Tax Code-2017. The main changes: the base VAT rate is raised from 12% to 16%, a mandatory registration --- The introduction of VAT 2026 in Kazakhstan means the transition to the new Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18.07.2025, which fully replaces the old Tax Code-2017. The main changes: the base VAT rate is raised from 12% to 16%, a mandatory registration threshold of 10,000 MCI (43,250,000 tenge) is introduced, and the rules for VAT offset and requirements for documentation are tightened. Taxpayers are obliged to mark the recognition of VAT for offset in the ESF information system before submitting the declaration. Key VAT parameters for 2026 ParameterBefore 2026From 2026 Base VAT rate12%16% Registration threshold (in MCI)—10,000 MCI Threshold amount in tenge—43,250,000 tenge For reference: The threshold is calculated based on the MCI value for 2026 — 4,325 tenge. Important warning: From January 1, 2026, the 12% VAT rate that applied under the old code fully loses effect. Its application in the 2026 tax periods will be unlawful. Conditions for the right to VAT offset According to Article 480 of the new Tax Code (Tax Code No. 214-VIII), the right to offset arises when the following conditions are simultaneously met: - The recipient is a registered VAT payer - The goods, works, or services are used or will be used for taxable turnover purposes If there are several grounds, the offset is made once based on the earliest of them (paragraph 9, Article 480). Documentary grounds for VAT offset Full list of grounds for offset: - Electronic invoice (ESF) — for purchases within the RK - Travel tickets — to confirm airfare expenses - Periodical printed publications — an invoice issued in accordance with paragraph 6, Article 493 of the new Tax Code - Works and services from a non-resident — ESF plus a payment document confirming tax payment (or a document from the tax authority) - Goods declaration — for imports from countries outside the EAEU - Application for the import of goods and payment of indirect taxes — for imports from the EAEU - Tax register — for stock of goods owned as of the date of registration Critical change: The taxpayer is obliged to mark the recognition of VAT for offset in the ESF information system. This action is a mandatory condition and must be completed before submitting the declaration in which this offset is reflected. Restrictions on VAT offset Article 482 of the new Tax Code strictly limits the right to offset. Any deviation from these rules is a direct risk of the amounts being excluded from offset during an audit. Requirements for documentation - Absence of EDS: Invoices must be mandatorily certified with an electronic digital signature - Format violation: If, under Article 492, the invoice must be electronic, a paper version does not give the right to offset - Errors in details: Incorrect data or the absence of the supplier's or buyer's TIN/BIN, date, invoice number, name of goods/services, and the amount of taxable turnover are not allowed Business restrictions - Cash payment limit: If payment for a transaction was made in cash and exceeded 1,000 MCI (4,325,000 tenge), the VAT is not accepted for offset. This limit includes VAT and applies regardless of the number of payments within a single transaction - Non-taxable turnover: When assets are used for operations exempt from tax (under Articles 487 and 489) - Earmarked funds: Purchases made using funds from a liquidation fund or budgetary earmarked contributions - Intermediaries: VAT on goods/services that a commission agent purchases for the principal or a forwarder — for the client Reporting and import using the offset method The VAT Declaration (Form 300.00) is used for reporting. For imports of certain categories of goods, the offset method continues to apply (Articles 427–428 of the new Tax Code), which requires completing Appendix 300.04. Categories of goods for Form 300.04 - Equipment and agricultural machinery - Cargo vehicles, locomotives, and railcars - Airplanes, helicopters, and sea vessels - Spare parts and pesticides (agrochemicals) - Breeding animals and insemination equipment - Live cattle Methodology for transferring data to the main form - Line 11 of Form 300.00 must be marked to indicate the presence of Appendix "04" - Import turnover: from line 300.04.001 A to line 300.00.029 A - VAT amount: from line 300.04.001 B simultaneously to lines 300.00.011 and 300.00.029 B Setting up accounting in 1C for VAT 2026 To avoid manual corrections and errors in tax registers, perform the following settings: - System update. Check for current releases: no lower than 3.0.73.1 for "Accounting for Kazakhstan" and 1.0.42.3 for "Payroll and HR for government organizations" - Updating VAT rates. Make changes to the "VAT Rates" information register, setting the value to 16%. This is critical for the correct generation of new documents - Cash control. Set up an automatic warning in the system for exceeding the limit of 4,325,000 tenge (1,000 MCI) per transaction, to eliminate the risk of unlawful offset - Integration with the ESF information system. Check the functionality for marking the "offset recognition mark." Make sure the mark is set in the system before generating and sending Form 300.00 - Separate accounting. If your company has mixed turnover, check the VAT allocation algorithms in accordance with Articles 487 and 489 of the new Tax Code Recommendations for a smooth transition The transition to 16% VAT is not only a change in calculation math, but also a strengthening of digital control. Three main tips: - Monitor the ESF information system: Without the recognition mark in the information system, the offset in the declaration will be considered unjustified - Watch the invoice format: Paper invoices or the absence of an EDS when the electronic format is mandatory (Article 492) deprive you of the right to offset - Observe cash discipline: The amount of 4,325,000 tenge (including VAT) is the limit for cash settlements per transaction if you plan to claim the tax for offset Frequently asked questions What is the new VAT rate effective January 1, 2026? The base VAT rate is raised from 12% to 16%. The old 12% rate fully loses effect and cannot be applied in the 2026 tax periods. What is the VAT registration threshold set for 2026? The mandatory registration threshold is 10,000 MCI, which equals 43,250,000 tenge (based on the 2026 MCI of 4,325 tenge). What happens if I do not mark the VAT offset recognition in the ESF information system? Without the recognition mark in the information system, the offset in the declaration will be considered unjustified and may be excluded during an audit. What is the maximum cash payment per transaction if I want to claim VAT for offset? The maximum cash payment amount is 1,000 MCI (4,325,000 tenge), including VAT. Exceeding this limit deprives the right to offset regardless of the number of payments within a single transaction. What documents are required for VAT offset when importing goods? For imports from countries outside the EAEU, a goods declaration is required. For imports from the EAEU — an application for the import of goods and payment of indirect taxes. For certain categories of goods, the offset method is used, requiring completion of Appendix 300.04. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_