---
title: "Selling VAT in Kazakhstan in 2026: What Is Legal and How to Document the Sale"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/prodat-nds-v-kazahstane-v-2026-godu-chto-zakonno-i-kak-of-en
source: BuhGPT
---

# Selling VAT in Kazakhstan in 2026: What Is Legal and How to Document the Sale

> **TL;DR:** VAT itself is not sold: in 2026, the tax arises in connection with the taxable turnover of a VAT payer from the sale of goods, works, or services (Article 449 of the Tax Code of the RK), and the standard rate is 16% . The sale of goods, transfer of title, performance of works,

---

VAT itself is not sold: in 2026, the tax arises in connection with the taxable turnover of a VAT payer from the sale of goods, works, or services (Article 449 of the Tax Code of the RK), and the standard rate is 16%. The sale of goods, transfer of title, performance of works, and provision of services are classified as sales turnover (Article 452 of the Tax Code of the RK).

What the request “sell VAT” means

In business correspondence, the phrase “sale of VAT” is sometimes used as shorthand for an ordinary sale of goods, works, or services subject to VAT. In this case, the seller records the sale value and the amount of tax, taking into account their VAT payer status and the nature of the transaction.

VAT cannot be treated as a standalone product or a separate amount transferred to the buyer without an underlying business transaction. The tax consequences are linked to the turnover from the sale of goods, works, or services by a VAT payer, except for non-taxable turnover specified in the Tax Code of the RK (Article 449 of the Tax Code of the RK).

Turnover from the sale of goods includes the sale and transfer of title, export, shipment, including by instalments or in exchange for other goods, works, or services, gratuitous transfer, transfer of property under a finance lease to the extent of the value prescribed, and other transactions listed in the Code. Turnover from the sale of works and services covers the performance of works and provision of services, including those provided free of charge, as well as other activities performed for consideration that differ from the sale of goods (Article 452 of the Tax Code of the RK).

Therefore, an accountant should check the substance of the transaction rather than the wording “sale of VAT”:

- what goods were transferred, what works were performed, or what services were provided;

- who is acting as the seller and whether they are a VAT payer;

- whether title was transferred, the goods were shipped, or the obligation was fulfilled;

- whether the agreement, delivery note, acceptance certificate, invoice, and accounting records are consistent with one another;

- whether the standard rate applies to the turnover or another procedure is prescribed.

Documents stating a separate VAT amount must correspond to the actual substance of the sale. A document specifying the tax amount alone is insufficient for the buyer: the acquisition details must be consistent with the agreement, source documents, and actual circumstances of the transaction.

How to document a sale subject to VAT in 2026

First, the seller’s tax status is determined and the transaction is classified. If a VAT payer generates turnover from the sale of goods, works, or services and that turnover is not classified as non-taxable, it is recognized as taxable turnover (Article 449 of the Tax Code of the RK). For a transaction subject to the standard rate, 16% applies in 2026.

It is then established what occurred under the terms of the agreement and in fact: transfer of title or shipment of goods, performance of works, provision of services, or another transaction classified by the Code as sales turnover (Article 452 of the Tax Code of the RK). It is advisable for the agreement to state unambiguously whether the agreed price includes VAT.

If the price is set exclusive of VAT, tax at the standard rate is calculated as the value excluding tax × 16%. If the parties have agreed on a total value inclusive of tax, VAT is separated using the following formula: value including VAT × 16 / 116. These formulas are applied after determining the tax treatment of the specific turnover.

Before recording the sale, the accountant should perform the following sequential checks:

- Compare the subject matter of the agreement with the goods actually transferred, works performed, or services provided.

- Check the transaction date and the rules in effect on that date.

- Determine the seller’s tax status.

- Classify the transaction as the sale of goods, works, or services.

- Reconcile the description, quantity, price, and VAT amount across all documents.

- Determine whether the transaction constitutes taxable or non-taxable turnover.

- Record the sale and tax in the accounts based on the agreed set of documents.

The rate must not be copied mechanically from the inventory item record or a previous document. If the agreement, source document, and accounting system contain different amounts, the documents and accounting data should be aligned with the actual terms of the transaction before the tax returns are prepared.

VAT on the sale of a vehicle, waste paper, and scrap metal

When a vehicle is sold, title to the goods is transferred, so such a transaction is classified as turnover from the sale of goods (Article 452 of the Tax Code of the RK). For the purposes of the VAT section, fixed assets are also classified as goods (Article 449 of the Tax Code of the RK). The tax outcome is determined by taking into account the seller’s status and whether the specific turnover is taxable.

If the vehicle is sold by a VAT payer, the accountant determines whether the transaction falls within the general definition of taxable turnover: it includes the turnover of a VAT payer from the sale of goods, except for non-taxable turnover (Article 449 of the Tax Code of the RK). The sale documents must reflect the actual transfer of the vehicle, its value, and the terms of the transaction.

The sale of waste paper or scrap metal likewise involves a sale or another transfer of title to goods and therefore constitutes turnover from the sale of goods (Article 452 of the Tax Code of the RK). To determine the tax treatment, the accountant must rely on the exact description and characteristics of the property, the seller’s status, and the substance of the transaction, rather than merely on the commonly used name for the waste material.

Documents confirming the actual transfer are particularly important for these categories: an agreement, acceptance certificate or delivery note, quantity and price details, and, where necessary, documents identifying the type of property or raw material. The description “waste paper” or “scrap metal” in the payment reference does not by itself disclose all the terms of the sale.

Frequently asked questions

Can VAT legally be sold without goods, works, or services? — VAT is not a standalone product. The turnover of a VAT payer from the sale of goods, works, or services, except for non-taxable turnover, is recognized as taxable turnover (Article 449 of the Tax Code of the RK).

What rate applies to the sale of goods in 2026? — The standard VAT rate is 16%. Before calculating the tax, it should be determined whether the transaction constitutes taxable turnover and whether the standard rate applies to it.

Is the sale of a vehicle subject to VAT? — The sale of a vehicle constitutes turnover from the sale of goods because it entails the transfer of title (Article 452 of the Tax Code of the RK). The VAT treatment is determined by taking into account the seller’s status and the classification of the turnover under Article 449 of the Tax Code of the RK.

Is the sale of waste paper or scrap metal always exempt from VAT? — This conclusion cannot be made based solely on the name of the property. A sale or another transfer of title constitutes turnover from the sale of goods (Article 452 of the Tax Code of the RK), after which it is determined whether the specific turnover is taxable under Article 449 of the Tax Code of the RK.

What should the buyer check in the documents for a VAT transaction? — The actual acquisition should be compared with the agreement and source documents, and the seller’s tax status, the description of the goods, works, or services, the value, and the stated VAT amount should be checked.

Sources

- Article 449 of the Tax Code of the RK: definition of taxable turnover

- Article 452 of the Tax Code of the RK: turnover from the sale of goods, works, and services

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