From January 1, 2026, a new Tax Code No. 214-VIII comes into force in Kazakhstan, completely changing the rules for VAT accounting. The base rate is increased from 12% to 16%, the registration threshold is lowered from 20,000 MCI to 10,000 MCI (43,250,000 tenge), and all calculations are tied to the new MCI of 4,325 tenge. The main change is the introduction of a mandatory mark on VAT input recognition in the ESF (electronic invoice) information system before filing the declaration (Form 300.00). References to articles 400, 401, and 422 of the old code become a legal error; now the input rules are governed exclusively by articles 480 and 482 of the new Tax Code.
Key VAT parameters in 2026
| Parameter | Value (before 2026) | Value (from 2026) |
|---|---|---|
| Base VAT rate | 12% | 16% |
| Estimated MCI (2026 forecast) | — | 4,325 tenge |
| Registration threshold | 20,000 MCI (under the 2017 Tax Code) | 10,000 MCI |
| Minimum turnover in tenge | Depended on the year | 43,250,000 tenge |
New VAT input rules and ESF information system requirements
According to Art. 480 of the new Code, the right to input remains subject to the use of goods, works, and services (GWS) for the purposes of taxable turnover. However, meeting the "fact" of purchase is no longer sufficient — a critical technical requirement is introduced.
Key ESF information system requirement:
The taxpayer is required to place a special mark in the ESF information system recognizing the VAT input before filing the declaration (Form 300.00). The mark specifies the specific period in which the GWS were received.
Supporting documents for input (paragraphs 6–7 of Art. 480):
- Electronic invoice (ESF) — the main document for domestic transactions within Kazakhstan (strictly with IIN/BIN)
- Air transport — a document confirming the fact of travel
- Rail transport — an electronic ticket or travel document
- Goods declaration — for imports from third countries (within the amount paid to the budget)
- Import declaration (Form 328.00) — for imports from EAEU countries
- ESF + payment document — when receiving services from a non-resident
Important rule: If there are multiple grounds for input, it is applied once based on the earliest of them.
Risk zones: when VAT will not be accepted for input
Article 482 of the new Tax Code establishes strict filters. Errors here result not in fines, but in the direct loss of 16% of the purchase amount.
| Issue | Consequence |
|---|---|
| Cash payment exceeding 1,000 MCI (4,325,000 tenge) per transaction | Complete denial of VAT input, regardless of payment frequency |
| Errors in details (incorrect IIN/BIN of either party) | Denial of VAT input |
| Filling defects (missing date, number, name of GWS, or amount) | Denial of VAT input |
| Absence of digital signature or paper form (in violation of paragraph 1 of Art. 492) | Denial of VAT input |
| Construction of residential buildings (mixed turnover) | A separate tax register is mandatory until commissioning |
| Targeted funds (liquidation funds under Art. 301, contributions for education) | Denial of input for expenses from these sources |
| Intermediary activities | Commission agents and forwarders cannot claim input on purchases made for clients |
Reporting and import using the offset method
The declaration remains in Form 300.00 format, but the focus shifts to Appendix 300.04 (import using the offset method under Art. 427-428). To work with it, mark cell "04" in line 11 of the general information section.
Full list of goods categories in Appendix 300.04:
| Line 300.04.001 | Category of goods for import using the offset method |
|---|---|
| I | Equipment |
| II | Agricultural machinery |
| III | Cargo road vehicles |
| IV | Aircraft and helicopters |
| V | Railway locomotives and cars |
| VI | Sea vessels |
| VII | Spare parts |
| VIII | Pesticides (agrochemicals) |
| IX | Breeding animals and insemination equipment |
| X | Live cattle |
Data transfer mechanics:
- The import turnover amount (line 300.04.001 A) is transferred to 300.00.029 A
- The VAT amount (line 300.04.001 B) is transferred "mirrored" to 300.00.011 and 300.00.029 B
1C updates: what to check right now
Current versions as of now:
- "Accounting for Kazakhstan" (including the base version) — edition 3.0.73.1
- "Payroll and HR for government organizations" — edition 1.0.42.3
Technical nuances of the transition:
- Rate history: In the "Taxes, Fees, Deductions" reference book, make sure the new 16% rate is set with an effective date of 01.01.2026. This will prevent the rate from being mistakenly applied to 2025 documents.
- Synchronization with the ESF information system: Synchronizing statuses and input recognition marks in 1C is no longer an optional "feature" but a mandatory stage in generating the tax register. Without a confirmed mark in the system, the input should not appear in Form 300.00.
Checklist for accountants: setting up the transition to 16% VAT in 1C
- Update reference books: Set the 16% VAT rate in the accounting policy and item reference books for 2026 transactions.
- Set up ESF information system control: Verify the correct operation of direct integration with the ESF information system server for placing input recognition marks.
- Limit-based blocking: In the accounting parameter settings or through an extension, set a restriction on posting "Cash Outflow Orders" for amounts exceeding 1,000 MCI (4,325,000 tenge) per contract/transaction.
- Separate accounting and registers: Set up separate accounting under Articles 487 and 489 of the Tax Code. For construction companies — allocate a separate subaccount or analytics for VAT accounting on residential buildings until they are commissioned.
- Threshold monitoring: Use the "Sales Turnover (VAT)" report configured for a rolling 12-month period. As the amount approaches 43,250,000 tenge, the system should signal the need to file a registration application.
Conclusions and recommendations
The 2026 VAT reform marks a transition from paper-based control to a total digital footprint. The main financial risk today is not an administrative fine, but the cancellation of the right to VAT input. At a 16% rate, any error in the IIN or a forgotten mark in the ESF information system turns into a direct loss comparable to the net profit of the transaction.
Don't wait until January 2026. Start auditing your 1C settings, check the rate history, and train your staff on the new rules for working with electronic invoices right now.
Frequently Asked Questions
What is the new VAT rate from January 1, 2026?
The base VAT rate is increased from 12% to 16%.
Which articles of the Tax Code should now be referenced for VAT accounting?
References to articles 400, 401, and 422 of the old code become a legal error. From 01.01.2026, input rules are governed exclusively by articles 480 and 482 of the new Tax Code No. 214-VIII.
What happens if you forget to place the VAT input recognition mark in the ESF information system?
The taxpayer will lose the right to VAT input, which at a 16% rate turns into a direct loss comparable to the net profit of the transaction.
What is the new VAT registration threshold?
The registration threshold is lowered from 20,000 MCI to 10,000 MCI, which amounts to 43,250,000 tenge (at an MCI of 4,325 tenge).
What is the cash payment limit per transaction without losing the right to VAT input?
Cash payment must not exceed 1,000 MCI (4,325,000 tenge) per transaction. If this amount is exceeded, the taxpayer completely loses the right to VAT input, regardless of payment frequency.