Claiming VAT credit means recognising the amount of tax on purchased goods, work or services when the prescribed document is available and the conditions for claiming the credit are met. The recipient must be a VAT payer registered in the taxpayer database, and the purchase must be used or intended to be used for taxable sales turnover (Article 480 of the Tax Code of the Republic of Kazakhstan). In 2026, an accountant should check not only the electronic invoice, but also whether the turnover and VAT amounts in the notification, breakdown and supporting document match. Discrepancies in these data may prevent the accounting document from being processed correctly.
When VAT Is Considered Credited
Entitlement to a VAT credit is determined not by whether a document has been posted in the accounting system, but by the requirements of the Tax Code of the Republic of Kazakhstan. The VAT amount credited to the recipient is the tax payable on goods, work or services received and specified in a document prescribed by the Tax Code of the Republic of Kazakhstan, provided that the purchase is used or will be used for taxable sales turnover (Article 480 of the Tax Code of the Republic of Kazakhstan). For an accountant, the practical result is that the transaction has been correctly recognised in the accounts, the document has been saved and posted, and the purchase and VAT amounts match the supporting data.
The mere existence of an electronic invoice is not sufficient to conclude that a VAT credit may lawfully be claimed. The entire related chain must be checked:
- whether the organisation is registered as a VAT payer;
- the electronic invoice and supporting document;
- whether the purchase is used for taxable turnover;
- the purchase turnover amount;
- the VAT amount to be credited;
- the information in the notification and its breakdown;
- the saving and posting status of the accounting document.
If goods, work or services are used for both taxable and non-taxable turnover and the organisation applies separate accounting, the relevant amount is allocated under the separate accounting rules. The VAT permitted as a credit is determined based on the purpose of the purchase and taking adjustments into account, while purchases intended for simultaneous use are allocated as prescribed by the Tax Code of the Republic of Kazakhstan (Article 489 of the Tax Code of the Republic of Kazakhstan).
If the accounting system uses a deferred VAT mechanism, the amount entered must correspond to the data and the available balance under the supporting document. Therefore, an error message should not be resolved by arbitrarily changing the amount: the source of the discrepancy must first be identified and the document details reconciled.
In an accounting context, the phrase “VAT has been credited” should be used after the eligibility conditions and supporting documents have been checked and the transaction has been successfully posted. Before then, it is more accurate to say that the amount has been prepared for recognition as a VAT credit.
VAT Credited in 2026: How to Check the Electronic Invoice and Notification
If the purchase turnover amount has not been deducted against the electronic invoice, start by reconciling the details. Compare the fields in the notification and breakdown lines, and compare amounts exactly, including tiyn. At the same time, check whether the selected electronic invoice relates to the correct organisation, counterparty and purchase transaction.
The sequence of actions may be as follows:
- Open the electronic invoice and make sure that the correct organisation and corresponding supporting document have been selected.
- Check the lines of the notification on crediting VAT.
- Compare each line with the corresponding breakdown.
- Compare the purchase turnover and VAT amount without manually changing the totals.
- Check the purpose of the purchase and whether the conditions for claiming VAT credit are met (Article 480 of the Tax Code of the Republic of Kazakhstan).
- Submit the prepared data for verification in the Electronic Invoice Information System if this is provided for by the exchange process being used.
- After successful verification, save and post the accounting document.
Particular attention is required when there are several purchase lines, adjustments, a partial VAT credit, or simultaneous use of the purchase for taxable and non-taxable turnover. The totals may match even though the discrepancy is within the breakdown. Therefore, checking only the total amount is insufficient. When maintaining separate accounting, it is also necessary to verify that VAT has been correctly allocated according to the purpose of the purchase (Article 489 of the Tax Code of the Republic of Kazakhstan).
If accounting system updates are required to work with the notification, check the installed configuration release and whether the relevant fixes are available. Perform the update according to the procedure adopted by the organisation after backing up the information database.
What the Deferred VAT Error Means
1C may display the following message: “The VAT amount to be credited exceeds the deferred tax amount under document …”. This message means that the amount specified in the accounting document exceeds the amount that the program has determined to be available under the selected supporting document.
When the message appears, first make sure that the supporting document has been completed and relates to the transaction being checked. Then compare the deferred VAT amount under the supporting document with the amount being recognised as a credit. Separately assess whether the conditions prescribed by the Tax Code of the Republic of Kazakhstan are met: the recipient's status as a VAT payer, the supporting document and use of the purchase for taxable turnover (Article 480 of the Tax Code of the Republic of Kazakhstan).
Check:
- whether the supporting document has been completed;
- whether it relates to the specific purchase transaction;
- whether part of the amount was previously recognised as a credit;
- whether the amount entered corresponds to the balance under the supporting document;
- whether there is a duplicate document or a repeated attempt to recognise the same transaction;
- whether the organisation, counterparty, analytics and related details match;
- whether the purpose of the purchase meets the conditions for claiming the credit.
Program controls should not be bypassed by creating a new supporting document without analysing the original transaction. This may conceal the cause of the discrepancy and complicate subsequent reconciliation. First restore the link between the electronic invoice, notification, breakdown and accounting document, correct the confirmed discrepancy, and then post the document again.
What to Do If VAT Is Not Credited in 2026
First save the text of the system message and determine at which stage the error occurred: during notification verification, exchange with the Electronic Invoice Information System, saving or posting the document. This will help distinguish a discrepancy in accounting data from an exchange or program control error.
Next, perform a reconciliation from the document confirming the purchase through to the final transaction. Check the details, amounts and purpose of the purchase. Do not correct several indicators at the same time: repeat the check after each justified change. This approach makes it possible to determine exactly which discrepancy prevented the document from being processed.
If the organisation maintains separate accounting, check which turnover the purchase relates to. For goods, work and services used for taxable turnover, the permitted amount is determined as the VAT credit, taking adjustments into account. VAT credit is not permitted for purchases used for non-taxable turnover, while for simultaneous use the amount is allocated in accordance with the prescribed procedure (Article 489 of the Tax Code of the Republic of Kazakhstan).
If the amounts and details match but the error persists, check the status of the exchange with the Electronic Invoice Information System, the installed release and the relevant fixes. Before changing accounting data, retain the details of the original document and the verification result. When the message relates to the specific features of a particular configuration or a non-standard transaction, the adjustment should be made with due regard to the logic of the 1C version being used.
A 1C message confirms the result of a program control, but does not in itself establish entitlement to a VAT credit. The basis for recognising the amount is determined by the documents and conditions of the Tax Code of the Republic of Kazakhstan: the recipient is a registered VAT payer, the tax is specified in the prescribed document, and the goods, work or services are used or will be used for taxable turnover (Article 480 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
What does “claiming VAT credit” mean? — It means crediting a confirmed VAT amount when the conditions of the Tax Code of the Republic of Kazakhstan are met and correctly recognising the transaction in the accounts. The recipient's VAT payer status, the prescribed document and use of the purchase for taxable turnover are relevant (Article 480 of the Tax Code of the Republic of Kazakhstan).
How can I tell whether VAT has been credited? — Check that there is an entitlement to the credit and a supporting document, then make sure that the accounting document has been saved and posted and that the system does not report undeducted turnover, an amount exceeding the available deferred VAT, or discrepancies in the breakdown.
Why is the purchase turnover not deducted against the electronic invoice? — This may be caused by mismatched details or amounts in the notification and breakdown lines, an incorrectly selected supporting document, or duplicate recognition of the transaction. The figures should be reconciled line by line, including tiyn.
What should be done if the deferred VAT amount is exceeded? — Check the supporting document, the balance available under it, previously recognised amounts and the absence of a duplicate transaction. The amount should be changed only after the documented cause of the discrepancy has been established.
Is VAT automatically credited in 2026 after an electronic invoice is received? — No. Receiving an electronic invoice is part of the documentation process, but the conditions established by the Tax Code of the Republic of Kazakhstan must be met for the VAT credit to be claimed (Article 480 of the Tax Code of the Republic of Kazakhstan). The related data must also be checked and the transaction correctly recognised in the accounts.
Sources
Tax Code of the Republic of Kazakhstan: Article 480 “Value Added Tax Credited”; Article 489 “Procedure for Determining the Amounts of Value Added Tax Permitted as a Credit Through Separate Accounting”.