In 2026, the standard VAT rate in Kazakhstan is 16%. A transitional rule applies to tax applications and claims for the refund of excess VAT submitted before 1 January 2026: they are reviewed in accordance with the procedure and within the time limits stipulated by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the RK).
Payment of VAT in 2026: Where to Start
Before making the calculation, the accountant must determine the legal nature of the transaction and the date on which it was performed. A single agreement may provide for the supply of goods, performance of work, provision of services, or several separate transactions. The procedure for calculating VAT, the set of supporting documents, and the reporting of data in tax returns depend on the classification of each transaction.
It is convenient to conduct the practical review in the following order:
- identify the parties to the transaction and their tax status as at the transaction date;
- determine the subject matter of the agreement and compare it with the actual performance;
- separate domestic sales, imports, exports, and purchases of electronic services;
- identify the person responsible for calculating and remitting VAT;
- check the transaction date and the tax period in which the transaction is reported;
- compare the agreement, source documents, invoices for payment, payments, and tax return data;
- separately verify the grounds for and the period in which the excess VAT arose if it is to be claimed for refund.
The VAT rate of 16% must be used in calculations for 2026. However, the rate alone is insufficient to determine the amount payable: the accountant must establish the taxable turnover, its transaction date, allowable input VAT amounts, and the final result for the relevant tax period. The calculation data must be consistent with the accounting registers and source documents.
Particular attention must be paid to transactions spanning two calendar years. The transitional provision expressly applies to tax applications and claims for the refund of excess VAT submitted before 1 January 2026: such documents are reviewed in accordance with the procedure and within the time limits stipulated by the previous Tax Code (Article 833 of the Tax Code of the RK). It is therefore important for the accountant to retain confirmation of the submission date of the application or claim and not to combine documents subject to different review rules in a single checklist.
If an entity claims excess VAT for refund, the amount of the claim must be reconciled in advance with the tax return and accounting registers. It is advisable to compile separately in the working file the documents relating to sales, purchases, payments, imports or exports of goods, as well as the calculation of the amount claimed. This procedure makes it possible to identify discrepancies before submitting tax returns or explanations to the tax authority.
Payment of Import VAT
For imports, a calculation prepared for domestic sales in Kazakhstan cannot be applied automatically. The accountant must first establish where the goods were imported from, which procedure was applied, who is identified in the documents as a participant in the transaction, and the date on which the import was documented. The calculation must then be compared with the documents giving rise to the VAT liability.
A linked set of documents should be compiled for each import shipment: the agreement and specification, documents relating to the goods, information on their movement, documents confirming their release or other clearance, payment documents, and accounting entries. The description, quantity, value, currency, and parties to the transaction must match or any differences must be supported by documentary explanations.
If goods are imported in several consignments, it is useful for the accountant to conduct the review for each consignment rather than only for the agreement as a whole. This helps to correctly link the value of the goods, transport and other documents, clearance dates, and payments made. Amendments to documents should also be reconciled with the period in which they are recorded in the accounts and tax returns.
For transactions within a special economic zone, the route of the goods, the regime applied, and the actual use of the imported assets must be confirmed separately. The documents must make it possible to trace the movement of the goods from importation to their transfer into production, use in business activities, or other disposal. Merely specifying the SEZ territory in the agreement is insufficient for such a reconciliation.
Before closing the period, it is advisable to check that the same VAT has not been recorded more than once under different documents and that the amounts in the accounting system correspond to the import documents. If the value or quantity was adjusted, the changes must be consistently reflected in all related registers, and the documents explaining the reason for the adjustment must be retained.
Payment of VAT on Exports and Refund of Excess VAT
The mere fact of entering into an agreement with a foreign buyer does not replace confirmation that the export transaction has been completed. The accountant must link the agreement, shipping documents, information on the movement of the goods, settlements with the buyer, and tax return data. The review is conducted for the specific supply and the relevant tax period.
If a taxpayer claims excess VAT for refund, the working file should include:
- the tax return in which the amount claimed is reported;
- the calculation of excess VAT for the relevant tax period;
- accounting registers for sales and purchases;
- agreements, specifications, and source documents relating to the transactions;
- documents confirming exportation and settlements with buyers;
- explanations of discrepancies between the contractual value, source documents, payments, and tax returns;
- confirmation of the claim submission date if the transitional rule applies.
For claims submitted before 1 January 2026, the review procedure and time limits are determined by the previous Tax Code (Article 833 of the Tax Code of the RK). This provision specifically relates to the submission date of the tax application or claim. The agreement date, the period in which the excess arose, and the claim submission date must therefore be recorded separately.
When reconciling export transactions, sales amounts should be compared not only with the total stated in the tax return but also with the breakdown by buyers and supplies. If payment was received in instalments, in another currency, or for several supplies at once, the accountant will need a clear breakdown of the allocation of payments. It must make it possible to link each receipt to the relevant documents.
Before submitting a refund claim, it is useful to conduct an internal reconciliation of the document trail. It should show the transaction date, counterparty, subject matter of the supply, value, VAT amount, basis for reporting, and supporting document. Any discrepancies identified should be corrected in the accounts and tax returns in accordance with the established procedure before the updated data are used in the refund calculation.
Electronic Services and VAT Liability
When purchasing an electronic service from a foreign supplier, the accountant must determine the nature of the service, the status of the seller and buyer, and the place to which the transaction is attributable for tax purposes. The name of the service stated on an invoice or in a bank payment does not in itself provide a complete answer: it must be compared with the agreement, terms of use, service acceptance certificate, or other evidence that the service was provided.
It is important to distinguish between the electronic service and other elements of the agreement in the documents. For example, a single payment may include access to a service, support, configuration, or other actions performed by the supplier. If the agreement contains several components, the accountant must report the actual substance of the transaction and retain the calculation used to allocate the total value where such an allocation was applied.
Before making the payment, the details of the foreign seller, the buyer's details, the service provision period, currency, amount, and payment purpose should be checked. Documents from the user account, the invoice, proof of payment, and the internal document confirming acceptance of the service must relate to the same transaction and make it possible to determine the period in which it is reported.
The person liable for VAT is determined under the applicable rules, taking into account the status of the parties and the circumstances of the transaction. The accounting file should therefore contain the accountant's conclusion regarding the transaction and the documents on which it is based. If the subscription terms or the composition of the service have changed, the new version of the documents must be considered separately instead of automatically applying the previous accounting treatment.
For recurring subscriptions, each renewal should be monitored. The price, supplier, recipient of the service, and tariff components may change, so the previous year's transaction record does not replace a review of the documents for 2026. The applicable VAT rate of 16% is used in the calculation for this year if the relevant transaction is taxable at the standard rate.
Frequently Asked Questions
When is VAT paid in 2026? — The payment date is determined according to the type of transaction and the relevant tax period. The accountant must establish the transaction date, check the tax return, and use the deadline applicable to that transaction. A single date cannot be used for domestic sales, imports, and purchases of electronic services.
What VAT rate applies in 2026? — The standard VAT rate in Kazakhstan in 2026 is 16%. Before making the calculation, it is necessary to determine whether the specific transaction constitutes turnover taxable at the standard rate and in which period it is reported.
How is the procedure for paying VAT on imports determined? — Establish the type of import and the procedure applied, the clearance date, the liable person, and the documented value. Then compare the calculation with the agreement, documents relating to the goods, movement and release documents, payments, and accounting registers.
Is VAT payable on exports? — The procedure depends on the classification of the specific transaction and the set of supporting documents. The agreement with the foreign buyer must be compared with the actual shipment, documents relating to the movement of the goods, settlements, and tax return data.
Who pays VAT when an electronic service is purchased from a foreign seller? — The liable person is determined taking into account the status of the seller and buyer, the nature of the service, and the place of the transaction. Before reporting VAT, the accountant should check the contractual terms, supplier documents, service provision period, and payment information.
How does the transitional rule apply to VAT refunds? — Tax applications and claims for the refund of excess VAT submitted before 1 January 2026 are reviewed in accordance with the procedure and within the time limits stipulated by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the RK). A confirmed document submission date is important for applying the rule.
Which documents should be prepared for a refund of excess VAT? — Prepare the tax return, calculation of the amount claimed, accounting registers, agreements, source and payment documents, as well as evidence of importation or exportation if relevant to the transactions. The amounts and periods in all documents must be consistent with one another.
Sources
- Tax Code of the Republic of Kazakhstan, Article 833 — transitional provisions on the review of tax applications and claims for the refund of excess VAT submitted before 1 January 2026.