What VAT accounting means in 2026
In 2026, VAT is accounted for at the rate of 16%, while VAT amounts on purchased goods, work, and services are separated depending on whether they are used for taxable or non-taxable turnover; where they are used for both, allocation is applied in accordance with the separate accounting rules (Art. 489 of the TC RK).
VAT accounting is the systematic handling of value-added tax: the accountant determines the tax implications of a transaction, checks source documents and invoices, records output VAT and amounts eligible for offset, and, in cases stipulated by the TC RK, arranges separate tax accounting. Accounting registers, accounting entries, and information system settings must correspond to the actual substance of each transaction.
The accountant’s practical task is to determine the nature of the transaction, establish the intended use of the purchased goods, work, or services, collect supporting documents, select the method for recording VAT provided for in the accounting policy, and verify the result in the accounting and tax records.
It is advisable to organize the work sequentially:
- determine the transaction and tax accounting category to which the purchase or sale relates;
- check the contents of the source document and invoice;
- establish whether the purchased goods, work, or services are used for taxable turnover, non-taxable turnover, or both types of turnover simultaneously;
- determine the VAT amount eligible and ineligible for offset;
- check the generated accounting entries and tax register records;
- resolve discrepancies before preparing tax reports.
This procedure prevents VAT accounting from being reduced to the mechanical entry of documents. Every amount must have a clear and substantiated connection with the business transaction, the relevant turnover, and the applied tax accounting method.
Separate VAT accounting in the RK: when it is required and how it works
A VAT payer maintains separate accounting of tax amounts on received goods, work, and services used for taxable and non-taxable turnover. VAT on purchases for taxable turnover is determined as eligible for offset, taking adjustments into account, while VAT on purchases for non-taxable turnover is determined as ineligible for offset (Art. 489 of the TC RK).
If goods, work, or services are used simultaneously for taxable and non-taxable turnover, the corresponding VAT amount must be allocated. The portion eligible for offset is determined based on the ratio of taxable turnover for the tax period to the total amount of taxable and non-taxable turnover. The remainder is recognized as the VAT amount ineligible for offset (Art. 489 of the TC RK).
In simple terms, separate VAT accounting can be presented as three stages. First, the accountant establishes the intended use of each purchase. The accountant then separately records the amounts directly related to taxable and non-taxable turnover. After that, VAT is allocated for common purchases used simultaneously for both types of turnover.
The general rules of separate tax accounting apply to distinct categories for which the TC RK provides special taxation conditions. Such categories include, in particular, types of activities, sales turnover, types of income, construction projects, and tax rates. Items for which the Code requires separate accounting may not be combined when calculating tax liabilities (Art. 210 of the TC RK).
The taxpayer independently establishes the procedure for maintaining separate tax accounting in its tax accounting policy. It should define the applicable categories, the list of common income and expenses, and the methods for allocating them between the distinct categories and other activities (Art. 210 of the TC RK).
Separate accounting should not be postponed until the end of the tax period. It is more convenient to determine the intended use of purchases when processing documents and to regularly review common amounts and the grounds for their allocation. This ensures the consistent application of the approved tax accounting policy and makes it possible to identify incorrect classification of transactions promptly.
Purchases related to export transactions require particular attention. The mere reference to export in a contract or the counterparty’s name does not replace an analysis of the expense’s intended purpose. The accountant must establish the turnover to which the purchase relates: taxable turnover, non-taxable turnover, or both simultaneously. This determines whether the amount is directly attributed or allocated under the separate accounting rules (Art. 489 of the TC RK).
VAT accounting and verification of transactions in 1C
VAT accounting includes processing source documents, recording transactions in the accounting accounts, and generating data for tax registers. The information system settings must reproduce the accounting procedure adopted by the organization, but the result of posting a document must be assessed based on the substance of the transaction and the supporting documents.
When reviewing a purchase, the accountant must establish the turnover for which the goods, work, or services are used. If the intended use is related only to taxable turnover, the amount is treated under the rules for VAT eligible for offset. If it is used only for non-taxable turnover, it is classified as VAT ineligible for offset. For simultaneous use, allocation is applied based on the ratio of taxable turnover to total turnover for the tax period (Art. 489 of the TC RK).
If the expected data does not appear in the accounting entries, registers, or report, the accountant must check:
- the type, date, and substance of the business transaction;
- the source document and invoice;
- the transaction’s status for VAT purposes;
- the intended use of the purchased goods, work, or services;
- the separate tax accounting category;
- the document parameters and applicable accounting settings;
- movements in accounting accounts and tax registers;
- whether the result complies with the tax accounting policy.
A system message displayed when posting a document primarily indicates an inconsistency between the completed details or settings. They should be corrected after comparison with the source documents and the actual intended use of the purchase. After the correction, the document must be posted again and the entire result checked: accounting entries, register movements, and report indicators.
For common purchases, selecting an arbitrary allocation method in the system is insufficient. The calculation of the VAT amount eligible for offset must take into account taxable turnover and the total amount of taxable and non-taxable turnover for the relevant tax period, as stipulated by the separate accounting formula (Art. 489 of the TC RK).
Reviewing output VAT should also not be limited to an automated check by the information system. The report results must be compared with invoices, source documents, accounting entries, and tax registers. If there is a discrepancy between accounting levels, the source document is checked first, followed by the transaction classification, settings, and generated records.
In 2026, it is convenient to organize practical VAT control according to the sequence “transaction — document — intended use of the purchase — setting — accounting entry — tax register — report.” This procedure helps identify data entry errors, incorrect assignment of a purchase to a type of turnover, and incorrect allocation of common amounts.
Frequently Asked Questions
When is separate VAT accounting maintained? — When received goods, work, or services are used for taxable and non-taxable turnover. Amounts directly related to each type of turnover are accounted for separately, while VAT on purchases used simultaneously for both types is allocated according to the established formula (Art. 489 of the TC RK).
How can separate VAT accounting be organized in simple terms? — First, determine the intended use of each purchase and directly attribute the amounts whose connection with specific turnover has been established. Then identify common purchases and allocate VAT on them based on the ratio of taxable turnover to the total amount of taxable and non-taxable turnover (Art. 489 of the TC RK).
Where should the separate tax accounting procedure be established? — In the organization’s tax accounting policy. The taxpayer independently establishes in it the accounting procedure, the list of common income and expenses, and the methods for allocating them between the distinct categories and other activities (Art. 210 of the TC RK).
Why does 1C require changes to the document parameters or expense item? — Such a message means that the completed details are inconsistent with the applied accounting setting. The specified line must be compared with the source document, the intended use of the purchase, and the procedure established in the tax accounting policy, after which the document must be posted again.
What should be checked if the register data and accounting entries differ? — Check the source document, invoice, transaction classification for VAT purposes, intended use of the purchase, accounting recognition parameters, and document movements. The final records must correspond to the actual transaction and the adopted tax accounting policy.
How can output VAT accounting be checked? — Compare the output VAT report indicators with invoices, source documents, accounting entries, and tax registers. Discrepancies must be investigated sequentially, starting with the underlying transaction and document.
Sources
Tax Code of the Republic of Kazakhstan, Article 210 “Rules for Maintaining Separate Tax Accounting.”
Tax Code of the Republic of Kazakhstan, Article 489 “Procedure for Determining Value-Added Tax Amounts Eligible for Offset Through Separate Accounting.”