--- title: "VAT Register: How to Record Remaining Goods upon VAT Registration and Deregistration" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-14 canonical: https://buhgpt.kz/suraqtar/reestr-nds-kak-oformit-ostatki-tovarov-pri-postanovke-i-s-en source: BuhGPT --- # VAT Register: How to Record Remaining Goods upon VAT Registration and Deregistration > **TL;DR:** What the VAT register means Under the current rules, the query “VAT register” primarily refers to the register of remaining goods , which is prepared as of the date of VAT registration or deregistration. It is not merely a list of names: the form links the actual remaining goo --- What the VAT register means Under the current rules, the query “VAT register” primarily refers to the register of remaining goods, which is prepared as of the date of VAT registration or deregistration. It is not merely a list of names: the form links the actual remaining goods to their acquisition documents and separately shows the value of the goods and the VAT amount. It is important for the accountant to first determine exactly which document the organization needs. The procedures for refunding excess VAT and the related notices concern other tax procedures. The register of remaining goods should not be confused with an application for an excess VAT refund, a VAT return, or a notice from the tax authority. The register is completed based on documents confirming the acquisition of the goods. The form provides for an electronic invoice, a goods declaration, or an application for the importation of goods. If the accounting system uses the internal name “VAT register,” the accountant should verify whether the generated document corresponds to the official form and the relevant grounds. Who it applies to and when it is prepared The form is intended for a VAT payer and is prepared as of the date of VAT registration or deregistration. VAT registration may be voluntary, mandatory, or conditional. Mandatory and voluntary registration is performed in the taxpayer database and is based on a tax application submitted to the tax authority at the taxpayer’s location (Article 99 of the Tax Code of the RK). The register is completed by item of goods. Therefore, combining all inventories into a single general line without details by name is insufficient: the official form requires separate information about each item, its unit of measurement, and its quantity or volume. The document is particularly important for the accountant responsible for reconciling accounting data with primary and tax documents. Data from the warehouse, procurement, imports, and electronic invoices may be required. Before completing the form, it is useful to agree on a single cut-off date for the remaining goods: movements of goods after that date must not change the register figures as of the established date. What information to check The register provides for the following information: - name of the goods; - unit of measurement; - quantity or volume; - type of document issued upon acquisition; - details from the document confirming the acquisition; - registration number and date of the document; - unit price excluding VAT; - value of the goods excluding VAT; - VAT amount specified in the document; - total figures. The type of supporting document is selected from the options provided by the form: electronic invoice, goods declaration, or application for the importation of goods. The remaining information is transferred from the relevant document. This means that the price, value, and VAT cannot be estimated approximately or replaced with the current selling price. A practical check may be carried out in several stages. First, the accountant records the remaining goods as of the required date and reconciles them with the analytical accounting records. The acquisition document is then identified for each item. After that, the units of measurement, quantity, value excluding VAT, and VAT amount are compared. Finally, the totals and the signatory’s details are checked. If one item of goods was received under several documents or in several batches, the data should be prepared so that the link between the remaining goods and the supporting documents is preserved. Such a situation should be recorded in accordance with the official form, without combining amounts in a way that makes it impossible to verify the acquisition document and the VAT amount specified therein. What the accountant should do It is best to start by exporting the remaining goods as of the established date. Information unrelated to goods should then be excluded from the selection, and discrepancies between warehouse and accounting records should be checked. Particular attention should be paid to imported goods, items with changed units of measurement, returns, write-offs, and documents for which the accounting data was corrected. The workflow may be as follows: - Confirm the date as of which the register is prepared. - Obtain a list and the quantity of remaining goods by item. - Find the acquisition document for each item. - Transfer the registration number, date, and value figures from the document. - Reconcile the value excluding VAT and the VAT amount with the accounting registers. - Check the total figures and ensure that no mandatory details are left blank. - Submit the form for signature by an official of the VAT payer. The official form requires the position, full name, and signature of the official to be specified. Therefore, before completing the form, the authorized signatory should be identified and it should be checked how their authority is documented within the organization. Unverified amounts should not be entered in the register, an internal warehouse card should not be used instead of an acquisition document, and the entire accounting balance should not automatically be treated as eligible without verification. If the primary document is missing or the accounting information differs from it, the reason must first be established, and only then should the relevant line be completed. The date of deregistration depends on the grounds for deregistration. For example, upon termination of activities or liquidation not related to bankruptcy, deregistration takes place from the date on which the application for termination of activities is submitted to the relevant registration authority. When switching from the generally established taxation procedure to a special tax regime, the deregistration date is the date on which the special tax regime begins to apply (Article 103 of the Tax Code of the RK). The accountant must align the register date with the applicable grounds for deregistration. In the event of the reorganization of a legal entity, the dates are also determined separately. In the case of a merger or accession, deregistration takes place from the date on which the liquidation tax reporting and transfer deed are submitted, while in the case of a division, it takes place from the date on which the liquidation tax reporting and separation deed are submitted (Article 103 of the Tax Code of the RK). These rules help determine the date as of which information on the remaining goods should be prepared when the register is completed in connection with deregistration. Frequently Asked Questions What is usually meant by the VAT register? — In the context of the official form, this is the register of remaining goods as of the date of VAT registration or deregistration. Before preparing the document, it should be determined whether another tax register or procedure is meant. Which documents confirm the acquisition of goods? — The form lists an electronic invoice, a goods declaration, and an application for the importation of goods. Information about the goods, their value, and VAT is completed based on the relevant document. Can the goods be stated as one total amount? — The form requires completion by item of goods, specifying the name, unit of measurement, and quantity or volume. Aggregation must not eliminate the link between specific remaining goods and the acquisition document. Should the selling price be included in the register? — The form specifies the unit price of the goods excluding VAT, as well as the value of the goods excluding VAT and the VAT amount from the supporting document. There are no grounds for replacing these figures with the current selling price. Who signs the register? — The form provides for the signature of an official of the VAT payer, specifying their position and full name. Sources Form of the register of remaining goods Rules and deadlines for refunding excess VAT to participants in the grain market Notice of ineligibility for a simplified excess VAT refund --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_