---
title: "VAT Certificate in Kazakhstan in 2026: Which Document an Accountant Needs"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/spravka-nds-v-kazahstane-v-2026-godu-kakoy-dokument-nuzhe-en
source: BuhGPT
---

# VAT Certificate in Kazakhstan in 2026: Which Document an Accountant Needs

> **TL;DR:** In 2026, there is no single “VAT certificate” under Articles 703 and 446 of the Tax Code of the Republic of Kazakhstan: Article 703 governs the certificate of a non-resident’s income and taxes withheld and paid, while Article 446 governs the certificate of settlements between 

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In 2026, there is no single “VAT certificate” under Articles 703 and 446 of the Tax Code of the Republic of Kazakhstan: Article 703 governs the certificate of a non-resident’s income and taxes withheld and paid, while Article 446 governs the certificate of settlements between a tax agent and an individual. Therefore, the accountant must determine which fact needs to be confirmed, for which recipient, and prepare the document prescribed for the relevant situation.

What a VAT certificate may mean

The phrase “VAT certificate” does not in itself identify the type of document. A counterparty, bank, auditor, or internal company department may mean confirmation of registration details, tax reporting data, information on settlements with the state budget, or a letter from the organization. These documents serve different purposes and do not replace one another.

Specific certificates expressly provided for by the Tax Code of the Republic of Kazakhstan are issued for other purposes. A non-resident or tax agent may obtain from the tax authority a certificate of the amounts of the non-resident’s income from sources in the Republic of Kazakhstan and the taxes withheld and paid if the tax is payable to the budget of Kazakhstan and is not refundable in the cases established by the Code (Article 703 of the Tax Code of the Republic of Kazakhstan). Such a certificate is not universal confirmation of VAT payer status.

In addition, at the request of an individual, a tax agent must issue a certificate of settlements with that individual if, during the calendar year, income taxable at the source of payment was accrued or paid to that individual (Article 446 of the Tax Code of the Republic of Kazakhstan). Its contents concern the individual’s income, tax deductions, and individual income tax.

Before preparing a response, the recipient should be asked to provide:

- the full name of the required document;

- the purpose for which it is to be submitted;

- the period or date for which the information is required;

- the required format—a tax authority document, a letter from the organization, or a copy of a tax return;

- a list of mandatory details;

- an acceptable method of submitting the document.

If the request was made in free form, the accountant may ask the recipient to provide the exact name of the document and refer to the relevant contractual provision or regulatory requirement. This will make it possible to determine the required information and avoid disclosing unnecessary tax or commercial information.

A letter stating that the organization “is a VAT payer” should not be prepared automatically. It is first necessary to establish which fact must be confirmed, as of what date, and for whom the document is intended. The information in the letter must correspond to the organization’s registration and accounting records.

When an inventory balance register is required

Articles 703 and 446 of the Tax Code of the Republic of Kazakhstan do not govern the preparation of an inventory balance register and do not allow it to be treated as a VAT certificate. If the recipient’s request specifically mentions a register, it cannot be replaced by a certificate of a non-resident’s income or a certificate of settlements with an individual.

The accountant should proceed from the exact name of the procedure and document. A request concerning VAT registration status, a request concerning a non-resident’s income, and an individual’s request to a tax agent relate to different situations. The information to be included and the preparation procedure are determined separately for each situation.

A certificate under Article 703 of the Tax Code of the Republic of Kazakhstan may be obtained by either the non-resident or the tax agent—with respect to income accrued and/or paid by that tax agent to the non-resident and taxes withheld or paid on such income. The tax agent does not require a power of attorney from the non-resident for this purpose (Article 703 of the Tax Code of the Republic of Kazakhstan).

To obtain such a certificate, the non-resident or tax agent submits a tax application. For income of a non-resident legal entity operating in Kazakhstan without establishing a permanent establishment, the application is submitted to the tax authority at the tax agent’s location. A non-resident’s permanent establishment applies at its own location (Article 703 of the Tax Code of the Republic of Kazakhstan).

A foreign national or stateless person who independently pays taxes on income from sources in Kazakhstan submits the application at their place of stay or residence in the Republic of Kazakhstan. For other income of a foreign national or stateless person, the application is submitted at the tax agent’s location (Article 703 of the Tax Code of the Republic of Kazakhstan).

The tax authority issues the certificate no later than ten calendar days from the later of two dates: the date on which the tax application was submitted or the date on which the relevant tax return reporting the income accrued to the non-resident and the taxes payable was filed (Article 703 of the Tax Code of the Republic of Kazakhstan).

The certificate will be refused if the application data do not correspond to the tax return information, the tax has not been paid, or, as of the application date, there are outstanding tax liabilities relating to the remittance of tax on the non-resident’s income (Article 703 of the Tax Code of the Republic of Kazakhstan). Therefore, the application, tax return, and tax payment data must be reconciled before applying.

What the accountant should check before preparing the document

First, identify the addressee and the substance of the request. If the document is required by a non-resident in relation to income received in Kazakhstan and taxes withheld and paid, the procedure under Article 703 of the Tax Code of the Republic of Kazakhstan applies. If the certificate was requested by an individual to whom the tax agent accrued or paid income taxable at source, Article 446 of the Tax Code of the Republic of Kazakhstan applies.

At the request of an individual, the tax agent must issue a certificate of settlements within five calendar days after the date of the request (Article 446 of the Tax Code of the Republic of Kazakhstan). The time limit begins specifically from the individual’s request, so the date on which the request was received should be recorded.

The certificate of settlements with an individual must contain the amounts of income taxable at the source of payment and the amounts by which such income was reduced. It must also show the tax deductions applied: mandatory pension contributions, compulsory social health insurance contributions, social contributions withheld from income under civil law contracts, the basic tax deduction, and social tax deductions (Article 446 of the Tax Code of the Republic of Kazakhstan).

In addition, the certificate specifies the individual’s taxable income, the individual income tax calculated, and the income paid (Article 446 of the Tax Code of the Republic of Kazakhstan). Before the document is issued, these figures should be reconciled with the tax agent’s calculation data for the relevant calendar year.

A practical workflow may be as follows:

- Obtain the exact wording of the request and identify the document’s addressee.

- Establish which fact, period, or date must be confirmed.

- Determine whether a certificate under Article 703 or Article 446 of the Tax Code of the Republic of Kazakhstan is prescribed for the situation.

- Reconcile the information in the application or request with the tax returns and accounting records.

- Verify payment of the tax and the absence of outstanding liabilities if a certificate for a non-resident is being prepared.

- Check that all mandatory figures are included and comply with the prescribed deadline.

If the recipient specifically requires information about VAT registration, neither the certificate of a non-resident’s income nor the certificate of settlements with an individual is suitable for this purpose. In that case, the request should specify the exact name of the required confirmation, the date for which the information is needed, and the list of required details.

Frequently Asked Questions

Are a VAT certificate and an inventory balance register the same document? — There are no grounds for combining them into a single document. Articles 703 and 446 of the Tax Code of the Republic of Kazakhstan provide for certificates with different contents: one concerning a non-resident’s income and taxes and the other concerning a tax agent’s settlements with an individual.

As of what date is the register prepared? — Articles 703 and 446 of the Tax Code of the Republic of Kazakhstan do not establish the procedure or date for preparing an inventory balance register. Such a request must be answered on the basis of the specific procedure identified by the document’s recipient.

Who may obtain a certificate of a non-resident’s income? — The non-resident or the tax agent with respect to income accrued and/or paid by the tax agent to the non-resident and taxes withheld and paid. The tax agent does not require a power of attorney for this purpose (Article 703 of the Tax Code of the Republic of Kazakhstan).

Within what period does the tax authority issue a certificate to a non-resident? — No later than ten calendar days from the later date: the submission of the tax application or the filing of the relevant tax return (Article 703 of the Tax Code of the Republic of Kazakhstan).

Within what period is a certificate of settlements issued to an employee or another individual? — The tax agent must issue it within five calendar days after the date of the individual’s request (Article 446 of the Tax Code of the Republic of Kazakhstan).

Must an individual’s tax deductions be shown in the certificate? — Yes. The certificate specifies the mandatory pension contributions applied, compulsory social health insurance contributions, the social contributions prescribed by the Article, the basic and social tax deductions, as well as taxable income, individual income tax, and income paid (Article 446 of the Tax Code of the Republic of Kazakhstan).

Can the certificate be prepared in free form? — A free-form letter may be prepared only with due regard to the purpose of the request, but it does not replace certificates whose procedure and contents are established by Articles 703 and 446 of the Tax Code of the Republic of Kazakhstan.

Sources

Tax Code of the Republic of Kazakhstan, Article 703 “Certificate of the Amounts of Income Received from Sources in the Republic of Kazakhstan and Taxes Withheld and Paid.”

Tax Code of the Republic of Kazakhstan, Article 446 “Procedure for the Issuance by a Tax Agent of a Certificate of Settlements with an Individual.”

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