In 2026, VAT is calculated at a rate of 16%: the tax on an amount excluding VAT equals the tax base × 16 / 100, while VAT included in a tax-inclusive amount equals the amount × 16 / 116. The taxpayer determines the assessed amount in the tax return, taking into account the adjustments, exemptions, deductions and reductions provided for by the Code (Article 119 of the Tax Code of the Republic of Kazakhstan). VAT payable is determined using tax accounting data and reported in the return for the relevant tax period.
Calculating VAT on an Amount and Calculating a VAT-Inclusive Amount: Formulas
Queries such as “calculating VAT on an amount,” “VAT-inclusive calculation” and “calculating the VAT amount” come down to several formulas. In 2026, the following calculations apply to taxable turnover at the 16% rate:
- Charge VAT on an amount excluding tax: VAT = Amount excluding VAT × 16 / 100.
- Obtain the VAT-inclusive amount: Amount including VAT = Amount excluding VAT × 116 / 100.
- Extract VAT from a tax-inclusive amount: VAT = Amount including VAT × 16 / 116.
- Determine the amount excluding VAT: Amount excluding VAT = Amount including VAT − extracted VAT.
When extracting tax from the total price, you cannot simply multiply it by 16% because that amount already includes VAT. Therefore, the coefficient 16 / 116 is used. To charge tax on a price excluding VAT, the standard rate of 16 / 100 is used.
Use the same level of precision in all related documents. If VAT is calculated for individual lines, the document total must equal the sum of those lines. Round monetary figures in tenge to tiyn according to the rule adopted in the accounting system, and verify that identical source data do not produce different totals in the source document, electronic invoice and accounting software.
Online VAT Calculation and VAT Calculation Software
An online calculator is suitable for quickly checking the arithmetic for a single amount. To perform the calculation, enter the amount and select an action: add VAT on top or extract the tax from a price that already includes it. The calculator settings must use the 16% rate applicable in 2026.
The online result should be compared with the document because the calculator does not take into account the substance of the transaction or tax accounting data. The accountant independently determines which amount to enter in the calculation and which formula corresponds to the contract price: the price excluding VAT or the total price including VAT.
For systematic accounting, calculations are recorded in the accounting software on the basis of sales, purchase and electronic invoice documents. When working in 1C, it is important to use a current release: 3.0.74.x for “Accounting for Kazakhstan” and 3.1.37.x for “Payroll and HR Management for Kazakhstan.” Document names and procedures may vary depending on the configuration and installed release.
If the software reports a discrepancy in the turnover or VAT amount when processing an electronic invoice, check the following in sequence:
- the details and lines of the accounting document;
- the turnover and VAT amounts in the electronic invoice, accurate to the tiyn;
- the VAT rate and the indicator showing whether tax is included in the price;
- the result of matching or verifying the electronic invoice in the information system;
- the recording and posting status of the related document.
Do not adjust the amount manually solely to post the document: first identify the stage at which the discrepancy arose—source price, quantity, rate, calculation method or rounding.
Calculating VAT Payable for a Tax Period
The VAT amount payable is determined using tax return data for the relevant period. The assessed amount is the amount determined by the taxpayer in the tax return; the result takes into account the adjustments, exemptions, deductions or reductions provided for by the Code (Article 119 of the Tax Code of the Republic of Kazakhstan).
A working review of the calculation can conveniently be performed as follows:
- Reconcile sales. Accounting data are compared with source documents and issued electronic invoices, checking the turnover amount, rate and calculated VAT.
- Reconcile purchases. For each amount included in the calculation, verify the supporting document, electronic invoice and consistency of the data with the accounting system.
- Check imports and transactions with non-residents separately. They should not be combined with ordinary purchases of goods and services within Kazakhstan because the documents and reporting procedures differ.
- Check the return total. It must be reproducible: the accountant must understand which registers and documents make up each amount.
The amount of tax paid is the amount remitted by the taxpayer to the budget, including amounts credited toward payment of that tax. The amount paid for the period is determined less the amounts credited and refunded for the same period (Article 119 of the Tax Code of the Republic of Kazakhstan). Therefore, the assessed figure in the return and the payment information should be checked separately.
For calculations for 2026, use the 16% rate and current accounting system settings. Carrying forward templates from the previous year without checking the rate may result in an error both in the tax amount and in the total sales price.
VAT Calculation on Imports and VAT for a Non-Resident
Imports. Calculate imported goods separately from domestic sales. The accounting records must preserve the link between the tax amount, import documents, payment information and reporting of the transaction. Do not transfer the tax base from an ordinary purchase receipt document into the import calculation without reconciling it with the documents issued upon importation.
When reviewing an import transaction, the accountant compares the type of import, document dates, amount, 16% rate and payment information. This procedure helps prevent the same amount from being reported twice or allocated to the wrong tax period.
Transactions with a non-resident. First determine the substance of the purchased work or services and how they should be recorded. If the transaction is reported as taxable turnover purchased from a non-resident, the calculation is performed at the 16% rate using the contract, acceptance certificate and payment documents. The transaction should be entered in the designated section of the software, and the calculated amount should be reconciled with the tax return.
For imports and transactions with non-residents, an arithmetic formula alone is insufficient: the result must correspond to the source documents and the data included in the return. If the price is stated including tax, the extraction formula 16 / 116 applies; if the tax base is stated excluding tax, the charging formula 16 / 100 applies.
Excess VAT and Its Refund: What Is Important to Know in 2026
When reporting excess VAT, it is important to distinguish between claims submitted before 1 January 2026 and claims filed on or after that date. This distinction is expressly established by the transitional provisions of the new Tax Code.
- Tax applications and claims for a refund of excess VAT submitted before 1 January 2026 are considered under the procedure and within the time limits established by the Tax Code of the Republic of Kazakhstan dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan).
- For the transitional rule to apply, the date on which the application or claim was submitted is relevant, not only the tax period in which the excess arose.
- Therefore, the working file should separately record the claim submission date and retain confirmation of its submission.
- The amount claimed for refund must be reconciled with the return, tax accounting registers and the documents from which it was derived.
- Documents relating to sales, purchases, imports and payments should be organized by period and transaction so that each amount in the calculation has a clear basis.
Article 833 of the Tax Code of the Republic of Kazakhstan specifically governs the transitional procedure for applications and claims submitted before 1 January 2026. It does not establish a single review period for all claims filed in 2026. Therefore, previous time limits and procedures cannot automatically be applied to a new claim solely on the basis of practices from previous periods.
Before submitting a claim, perform an internal reconciliation: compare the return with the accounting registers, check for duplicate documents and discrepancies in the rate and rounding, and ensure that the amount claimed relates to the selected period. A separate inventory of documents will simplify subsequent work with the calculation.
Frequently Asked Questions
How can VAT be extracted from an amount online or manually? — Multiply the VAT-inclusive amount by 16 and divide by 116. An online calculator performs the same arithmetic operation, but check the configured rate before calculating.
How do you charge VAT on a price excluding tax? — Multiply the price excluding VAT by 16 and divide by 100. To obtain the total price including tax, add the calculated VAT to the original amount or multiply it by 116 and divide by 100.
How can the calculation of VAT payable be checked? — Compare the figures in the return with accounting registers, source documents and electronic invoices. The assessed amount is the amount determined by the taxpayer in the tax return, taking into account the adjustments, exemptions, deductions and reductions provided for by the Code (Article 119 of the Tax Code of the Republic of Kazakhstan).
Why does a discrepancy arise in 1C when processing an electronic invoice? — Check the price, quantity, rate, method of including VAT in the price and rounding to tiyn. Then compare the lines of the accounting document with the lines of the electronic invoice and recheck the document.
How is VAT calculated on imports? — Use the 16% rate and the tax base stated in the import documents. Reconcile the calculation, payment information and reporting in the return as a single related transaction.
What rule applies to old claims for a refund of excess VAT? — Applications and claims submitted before 1 January 2026 are considered under the procedure and within the time limits established by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan of 2026: Article 119 on calculated, assessed and paid amounts of tax.
- Tax Code of the Republic of Kazakhstan of 2026: Article 833 on the transitional procedure for considering applications and claims for a refund of excess VAT submitted before 1 January 2026.