How the VAT offset is applied in Kazakhstan
The VAT offset is reflected when calculating tax liabilities for specific transactions involving the acquisition of goods, work, or services. For an accountant, the substance of the transaction, the amount of tax, the complete set of supporting documents, and the consistency of the accounting information are crucial. Not every VAT amount indicated by a supplier should be automatically transferred to the tax return: each amount must be reconciled with the documents for the relevant transaction.
In 2026, accountants should apply the rules effective for the specific transaction and the relevant tax period. A special transitional procedure is expressly provided for applications and claims for the refund of excess VAT submitted before 1 January 2026: they are considered under the rules and within the time limits established by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan). This transitional provision concerns the refund of excess VAT and does not replace the review of documents relating to current acquisitions.
Before recognizing an amount as a VAT offset, check:
- whether the acquisition is related to the organization’s transactions and how this relationship is supported by documents;
- whether the supplier, purchaser, and substance of the transaction correspond to the details in the contract and source documents;
- whether an electronic invoice has been issued if one is required for the specific transaction;
- whether the acquisition cost and VAT amount match in the source documents, E-invoice, and accounting system;
- whether this amount has been recognized previously;
- whether a corrected or supplementary document has been issued and whether the original E-invoice has been withdrawn;
- whether the amount has been allocated to the tax period indicated by the documents and the applicable procedure.
This control is particularly important before preparing the tax return. If the documents or information do not match, first identify the reason for the discrepancy and correct the accounting data, and then determine the amount to be reported.
VAT offset in 2026: documents and verification in 1C
It is convenient to begin the practical review with the contract and source document and then reconcile them with the E-invoice and the entry in the accounting system. The counterparty’s name or BIN, date, document number, substance of the transaction, acquisition cost, and VAT amount must relate to the same business transaction. A discrepancy in even one detail must be investigated before completing the tax return.
If a notice of VAT offset recognition is used in the accounting process, check its lines and breakdowns. Reconcile the acquisition turnover and VAT amounts exactly with the relevant documents. After correcting any discrepancies, perform the verification provided by the system in the E-invoicing Information System, then save the document and record it in the accounting system.
If the system reports that the acquisition turnover amount has not been written off against the E-invoice, the accountant should check:
- whether the correct E-invoice has been selected and whether it relates to the transaction under review;
- whether the amounts in the notice and its breakdowns match;
- whether the discrepancy arose due to rounding or manual changes to the data;
- what status has been assigned to the document in the E-invoicing Information System;
- whether the verification result changed after correction and resubmission.
You should also ensure that the 1C configuration being used is up to date and contains the fixes required to process documents for the relevant period. The document’s location and the available commands depend on the configuration and software version. If the error persists after the details have been reconciled, record the full text of the message, the E-invoice identifier, and the list of related documents for review by an accounting or 1C support specialist.
VAT offset on imports and other disputed situations
For imports, the document verification procedure differs from the verification of an ordinary purchase from a Kazakhstani supplier. The accountant must determine the type of import transaction, collect the relevant documents, and reconcile the information on tax assessment or payment with the accounting data. The tax return should include the amount supported by the complete set of documents for the specific transaction and attributable to the relevant tax period.
Advances, returns, changes in value, corrected and supplementary documents, and transaction cancellations require particular attention. Such events change the original transaction data, so the accountant must again reconcile the VAT amount in the source documents, E-invoice, accounting system, and tax register. Posting the original E-invoice in 1C does not replace this repeated verification.
The wording “VAT offsets will be allowed in Kazakhstan” creates the impression that this refers to a new general concession. For accounting purposes, what matters is not this wording but the parameters of the specific transaction: the substance of the acquisition, date, tax amount, documents, and recognition in the relevant tax period. A publication about proposed amendments does not provide grounds for changing tax accounting before the relevant provision enters into force.
A similar error arises in the question of whether an amount “without VAT can be deducted.” A VAT offset and expenses recognized when calculating other taxes relate to different calculations. If VAT is not separately stated in a document or a specific amount is not included in the VAT offset, the accounting treatment of the acquisition cost must be determined separately based on the substance of the transaction and the supporting documents. A conclusion reached for VAT cannot be applied to the calculation of another tax without a separate analysis.
What an accountant should do before filing the tax return
For each material or disputed amount, create a verification chain: contract — source document — E-invoice or import document — payment information, if it relates to the transaction under review — entry in 1C — tax register — tax return. This sequence helps identify a missing document, duplicate recognition of an amount, or a discrepancy between the accounting system and the E-invoicing Information System.
The practical procedure is as follows:
- compile a list of VAT amounts on acquisitions for the period under review;
- separately identify transactions with incomplete sets of documents or inconsistent details;
- reconcile the source documents and E-invoices with the information in the E-invoicing Information System;
- check corrected, supplementary, and withdrawn E-invoices;
- review each system message in relation to the specific document;
- after making corrections, repeat the verification and regenerate the tax register;
- record the basis for the decision in the organization’s accounting documents.
If the documents do not make it possible to unambiguously link the VAT amount to a specific transaction and tax period, technically posting the document does not resolve the discrepancy. An entry in 1C shows how the transaction has been recorded in the software, so before completing the tax return it must be reconciled with the contract, source documents, E-invoice or import documents, and tax register.
Frequently asked questions
How is the VAT offset applied in Kazakhstan? — Each amount is considered in relation to a specific transaction and its supporting documents. Before it is reported, the data is reconciled with the contract, source documents, E-invoice or import documents, accounting system, and tax register.
Can VAT be offset based solely on an E-invoice? — The E-invoice should be reconciled with the substance of the business transaction and other documents relating to it. The accountant must check the counterparty, dates, acquisition cost, VAT amount, and absence of duplicate recognition.
What should be checked if the acquisition turnover is not written off in 1C? — Check the selected E-invoice, the notice fields and breakdowns, the exact match of the amounts, manual changes, and the document’s status in the E-invoicing Information System. After correcting the data, repeat the verification provided by the system.
How should a VAT offset on imports be documented? — Determine the type of import transaction, collect the relevant documents, and reconcile the tax information with the accounting entries. The amount and reporting period must be supported by the documents for the specific import.
Can an amount without VAT be deducted? — A VAT offset must not be confused with the recognition of expenses when calculating other taxes. If VAT is not separately stated in a document, the accounting treatment of the acquisition cost must be considered separately, taking into account the substance of the transaction and the supporting documents.
Sources
Tax Code of the Republic of Kazakhstan, Article 833 — transitional procedure for considering applications and claims for the refund of excess VAT submitted before 1 January 2026.