Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty has sent you an electronic invoice (ESF) for 1,160,000 ₸, and you are ready to accept it. But something catches your eye: the VAT in the invoice is calculated at 12%, while from 2026 the rate in Kazakhstan is 16%. Or vice versa — you are issuing a sale, selecting the rate in the table, but the desired value is not in the list. Both cases hinge on one small but crucial directory — "VAT Rates". This is where the program takes the percentage to calculate the tax in each line of the document. If you make a mistake here, the amounts in all invoices, bills, and in tax return form 300.00 will be incorrect.
Let’s figure out how this directory is structured and how to avoid making mistakes with it.
1. Purpose
The "VAT Rates" directory stores a list of value-added tax rates that you apply in the lines of sales and receipt documents. Each entry is not just a number "16", but a combination of "percentage + calculation method + taxability indicator". This determines how much VAT will be recorded, included in the ESF, and in the tax return.
2. Where to find
Path in the interface:
NSI and administration (or Directories) → section Taxes → VAT Rates.
In some interfaces, the directory opens from the document form itself: in the table part, you click in the "% VAT" column and press the selection button → "Show all".
A quick way to open it directly in 1C — through "Main Menu" → "Service" → "Go to navigation link", insert:
e1cib/list/Directory.VATRates
2a. How to know your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the opened window, you will see the platform version (for example, 8.3.24.x) and configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This number needs to be checked against the header of the instruction: the set of predefined rates and the logic of their application change from release to release.
3. How to fill
In the standard delivery, the directory already contains predefined rates — usually, you do not need to enter them manually. However, it is useful to understand the card to select the correct value and avoid creating duplicates.
Key fields of the card:
| Field | Purpose and what happens in case of error |
|---|---|
| Name (mandatory) | What you see in the selection list: "16%", "0%", "No VAT", "Exempt". If you name it ambiguously, you may later select the wrong line in the document and calculate the tax incorrectly. |
| Rate, % (mandatory) | The actual percentage. For standard sales in 2026 — 16. If you set it to 12 (the old rate) — you will understate the tax, the tax return form 300.00 will not match, and the ESF will go to the buyer with the incorrect amount. |
| VAT accounting method / type of rate | Determines how the tax is calculated: standard taxable rate, zero (0% — export, international transport), "No VAT" (for non-payers), "Exempt" (privileged transactions). If you confuse 0% and "No VAT" — the turnover will fall into the wrong line of the tax return: 0% allows for a credit, "No VAT" does not. |
| Not taxable / exempt (flag) | Indicator of non-taxable turnover. Affects the distribution of creditable VAT by proportion. If you have exempt turnovers and the flag is not set — the program will overstate the amount of VAT eligible for credit. |
| Effective from / to (period) | In terms of releases, the rate has a validity period. This allows old documents from 2025 to remain at 12%, while new ones are at 16%. Do not change the dates for predefined values. |
Practical advice. Do not create your own rate "16%" if such already exists in the list. Duplicates of rates break the selection in the tax return and VAT report. If the desired percentage is not available — first update the configuration, standard rates come with the release.
4. Analyzed example with entries
Situation. LLP "Astana-Trade" (VAT payer) sells a batch of goods. The contractual price excluding VAT is 1,000,000 ₸. The cost of goods is 700,000 ₸. VAT rate — 16%.
Calculating:
- VAT = 1,000,000 × 16% = 160,000 ₸
- Total payable = 1,000,000 + 160,000 = 1,160,000 ₸
In the document "Sale of goods and services" in the goods line, you select the rate "16%" from the directory. The program automatically calculates the tax amount and generates the entries.
Entries upon sale:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Income from sales recognized |
| 1210 | 3130 | 160,000 | VAT accrued on sales |
| 7010 | 1330 | 700,000 | Cost of goods written off |
After payment by the buyer:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 | 1,160,000 | Payment received in current account |
It is the line Debit 1210 Credit 3130 for 160,000 ₸ that appeared only because the rate of 16% was selected in the directory. If you had selected 12% — the entry would have shown 120,000 ₸, and you would have underpaid the tax by 40,000 ₸.
5. Types of operations (rate options)
The directory provides you with the following standard values:
- 16% — standard taxable sale (main rate for 2026).
- 0% — turnover taxed at zero rate: export of goods, international transport. Allows for a credit of "input" VAT.
- No VAT — sale by a non-VAT payer or transactions outside the scope of VAT. Does not allow for a credit.
- Exempt / Not taxable — exempt turnovers under the articles of the Tax Code of the RK (some financial, medical, educational services, etc.).
- VAT included (calculation rate) — when the amount already includes tax and it needs to be "extracted" by reverse calculation: VAT = amount × 16 / 116.
6. What is formed upon posting
The directory itself does not create movements — it is merely a source of values. However, the documents where you selected the rate, upon posting, provide:
- Accounting entries — VAT accrued on the credit of account 3130 (on sales) or attributed to credit on the debit of 1420 (on receipts).
- Movements in VAT accumulation registers — on sales, on creditable VAT, for subsequent filling of VAT return (form 300.00).
- Electronic documents. Based on the sale, an ESF is issued in the ESF IS — the rate from the directory goes into the electronic invoice. For turnover of goods from the list of exemptions, a SNT (accompanying invoice for goods) is generated.
7. Printed forms
From the documents where the rate is applied, you print:
- Invoice (including as a basis for ESF);
- Delivery note for inventory release (form Z-2);
- Act of completed works (form R-1) — for services;
- Invoice to the buyer.
The "VAT Rates" directory itself does not have a separate printed form — documents that use it are printed.
8. Common errors
"VAT rate does not match the contract / counterparty rate" — discrepancy between the percentage in the line and in the settings. Check that the rate of 16% is selected, not the remaining 12% from last year. Correct it in the line of the table part and repost the document.
In tax return 300.00, the VAT amount does not match. A common reason is that in some lines it is 16%, in others mistakenly 12% or a duplicate rate. Open the VAT report, sort by rate, and find the "missing" lines.
"VAT rate not filled in line N". You added a product but did not select a rate. The program will not post the document. Click in the column "% VAT" and select a value from the directory.
Confusion between "0%" and "No VAT". The turnover fell into the wrong line of the tax return, the credit was calculated incorrectly. Remember: 0% retains the right to credit input VAT, "No VAT" does not.
Duplicate rate "16%" created. The selection in reporting has stopped collecting all turnovers. Do not create your own rates — use the predefined ones from the delivery.
9. FAQ
What is the VAT rate in Kazakhstan in 2026? The standard rate is 16%. It replaced the previous 12%. For new sales in 2026, select 16% in the directory.
Why does the document still show 12%? Either the document was entered by copying an old one, or the configuration has not been updated. Update the release and manually select the rate of 16% in the line.
How to extract VAT from an amount that already includes tax? Use the calculation rate "VAT included": amount × 16 / 116. For example, from 1,160,000 ₸, 160,000 ₸ of tax will be extracted.
What is the difference between "0%" and "No VAT"? 0% is a taxable turnover at zero rate (export), it allows for a credit of input VAT. "No VAT" is turnover outside taxation, it does not grant credit rights.
Can I delete an extra rate? Predefined rates cannot be deleted and should not be. Your duplicates, if not used in documents, can be marked for deletion and removed through "Administration → Deletion of marked objects".
How does the VAT rate get into the ESF? When issuing an electronic invoice, the program takes the percentage from the sales document line — that is, from the value selected in the "VAT Rates" directory. Check the rate before exporting to the ESF IS.
What to do if the counterparty sent an ESF with 12%, but it should be 16%? This is the supplier's error. Request a corrected/additional ESF. Do not accept the amount calculated at the incorrect rate for credit.
Does the VAT rate affect the calculation of individual income tax (IIT), pension contributions (OPV), and social tax? No. The VAT rate only concerns VAT turnovers. IIT (10% up to 8,500 MRP annual income and 15% above), OPV 10%, OPR 3.5%, VOSMS 2%, OSMS 3%, CO 5%, and social tax 6% are calculated in other accounting areas. Let’s recall the benchmarks for 2026: MRP = 4,325 ₸, MZP = 85,000 ₸, basic deduction for IIT — 30 MRP per month (no more than 360 MRP per year).
Do I need to change anything in the directory manually when switching to 16%? No. Current rates come with the configuration update. Your task is to select the correct value in documents and not to create duplicates.
10. Related documents
The rate from this directory is applied and used in:
- Sale of goods and services, Sale of services — outgoing VAT (Credit 3130);
- Receipt of goods and services — incoming VAT for credit (Debit 1420);
- Invoice (ESF), SNT — electronic documents where the rate is transferred;
- Invoice to the buyer;
- VAT return (form 300.00) — the final report that collects turnovers by each rate.
Based on the sale, an invoice (ESF) is issued; based on the receipt — registration of incoming ESF and, if necessary, SNT.
How to know your release. "Help" → "About the program": there you will find the version of the "1C:Enterprise" platform and the configuration release. Compare it with the header of this instruction to ensure the set of rates matches.
This material was prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.