--- title: "Claiming VAT as a Credit in Kazakhstan in 2026: What an Accountant Should Check" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/vzyat-nds-v-zachet-v-kazahstane-v-2026-godu-chto-proverit-en source: BuhGPT --- # Claiming VAT as a Credit in Kazakhstan in 2026: What an Accountant Should Check > **TL;DR:** What “claiming VAT” means In accounting practice, a request to “claim VAT” usually means claiming input VAT as a credit . This refers to the amount of VAT payable on goods, work, or services received. The recipient is entitled to claim it as a credit if the recipient is a VAT --- What “claiming VAT” means In accounting practice, a request to “claim VAT” usually means claiming input VAT as a credit. This refers to the amount of VAT payable on goods, work, or services received. The recipient is entitled to claim it as a credit if the recipient is a VAT payer registered in the taxpayer database, the purchase is used or will be used for the purposes of taxable sales turnover, and the tax amount is specified in a document provided for by the Code (Article 480 of the Tax Code of the Republic of Kazakhstan). Thus, merely having a VAT amount in the accounting database is insufficient. The accountant must confirm the purchaser’s status, the receipt of the goods, work, or services, their intended purpose, and the availability of a duly executed document. These conditions should be assessed with regard to the specific transaction and the tax period in which the VAT is recorded. Claiming VAT as a credit should be distinguished from obtaining a refund of excess VAT. This article deals specifically with VAT credits on purchases of goods, work, and services. The issue of refunding excess VAT is subject to a separate procedure and should not replace verification of the conditions for claiming a VAT credit. How to claim VAT on purchases as a credit It is advisable to begin the review with the substance of the transaction rather than the accounting entry. The accountant should determine, step by step: - whether the recipient is a VAT payer and is registered in the taxpayer database; - whether the goods, work, or services were actually received by the organization; - whether they are used or will be used for the purposes of taxable sales turnover; - whether the VAT amount is specified in a document that meets the requirements of Article 480 of the Tax Code of the Republic of Kazakhstan; - whether the details of the supplier, purchaser, and subject of the purchase match across the available documents; - whether the purchase price and VAT amount correspond to the accounting records; - whether the purchase is also used for non-taxable turnover; - whether separate accounting must be maintained and the VAT amount allocated. The key condition for claiming a VAT credit is the use of the purchased goods, work, or services for the purposes of taxable sales turnover. If this condition is met together with the requirements concerning the payer and supporting document, the VAT amount is recognized as eligible for credit (Article 480 of the Tax Code of the Republic of Kazakhstan). If there are discrepancies between the documents and the accounting system, the description of the purchase, quantity, price, and VAT amount should be reconciled. Correcting discrepancies before recording the credit helps ensure that the accounting data correspond to the actual transaction and the document on the basis of which the VAT credit is claimed. If the goods, work, or services received are used for taxable and non-taxable turnover, the payer maintains separate accounting for VAT amounts. VAT on purchases for taxable turnover may be claimed as a credit, subject to adjustment, while VAT on purchases for non-taxable turnover may not be claimed as a credit. For purchases used simultaneously for both types of turnover, the amount is allocated in accordance with the procedure established by the Code (Article 489 of the Tax Code of the Republic of Kazakhstan). When VAT on a car can be claimed as a credit The purchase of a passenger car requires a separate review. A transitional provision applies to vehicles whose date of receipt or the date on which the purchase invoice was issued falls within the period beginning on 1 January 2026: VAT on a passenger car recognized or to be recognized as a fixed asset may be claimed as a credit in 2026, provided that the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan are met (Article 832 of the Tax Code of the Republic of Kazakhstan). Consequently, it is not sufficient for the accountant to rely solely on the fact that the seller specified VAT. Before claiming the amount as a credit, the accountant should verify: - whether the purchaser is a VAT payer registered in the taxpayer database; - whether the organization’s receipt of the vehicle has been confirmed; - whether the passenger car has been or will be recognized as a fixed asset; - whether the date of receipt of the vehicle or the invoice issue date falls within the period established by Article 832; - whether the vehicle is used or will be used for the purposes of taxable sales turnover; - whether the VAT amount is specified in a duly executed document; - whether the details of the vehicle, seller, purchaser, price, and VAT match across the documents and accounting records; - whether separate accounting is required because the purchase is used for taxable and non-taxable turnover. Article 832 of the Tax Code of the Republic of Kazakhstan specifically concerns a passenger car recognized or to be recognized as a fixed asset. Its wording therefore cannot automatically be applied to any vehicle or to a transaction that does not meet the criteria specified in the article. If the vehicle is used simultaneously for taxable and non-taxable turnover, the VAT amount is allocated according to the separate accounting rules. The portion eligible for credit is determined in accordance with the procedure established for purchases used simultaneously for both types of turnover (Article 489 of the Tax Code of the Republic of Kazakhstan). A distinction should also be made between the purchase of a vehicle and subsequent purchases of goods, work, or services related to its operation. The conditions for claiming a credit are assessed separately for each such transaction: the payer’s status, the purpose of the purchase, its use for taxable turnover, and the supporting document are verified (Article 480 of the Tax Code of the Republic of Kazakhstan). What the accountant should do before recording the VAT credit The practical workflow may be organized as follows: - Determine the economic substance and intended purpose of the purchase. - Confirm that the recipient is a registered VAT payer. - Collect documents confirming the receipt of the goods, work, or services and the VAT amount. - Reconcile the description, quantity, price, and VAT amount in the documents and the accounting system. - Determine whether the purchase is used for the purposes of taxable sales turnover. - Determine whether it is used simultaneously for taxable and non-taxable turnover. - If necessary, arrange separate accounting and allocate the VAT according to the rules of Article 489 of the Tax Code of the Republic of Kazakhstan. - Record the amount in the accounting system and verify its inclusion in the relevant tax registers. - Before filing the tax return, reconcile the claimed amount with the supporting documents again. If the accounting system shows a discrepancy in the purchase price or VAT amount, the data should be compared with the supporting document and any incorrect details corrected. A technical entry in the software does not in itself confirm compliance with the conditions for claiming a credit: the basis remains the specific transaction, its purpose, and its documentary evidence. For purchases used for different types of turnover, it is important not to claim the entire VAT amount as a credit automatically. Separate accounting must distinguish VAT on purchases for taxable turnover, VAT on purchases for non-taxable turnover, and VAT on purchases used simultaneously for both types of turnover. For the latter category, allocation is performed using the formulas set out in Article 489 of the Tax Code of the Republic of Kazakhstan. If, after the initial recognition, a circumstance specified by the Code arises that requires the exclusion, increase, or decrease of the credit, the amount of VAT eligible for credit is determined taking that change into account in the relevant tax period (Article 480 of the Tax Code of the Republic of Kazakhstan). The accountant should therefore monitor not only the initial recognition of the purchase but also subsequent changes relating to the transaction. Frequently asked questions What does “claiming VAT as a credit” mean? — This is a common term for claiming input VAT as a credit when calculating VAT liability. The recipient must be a registered VAT payer, the purchase must be used or intended to be used for taxable turnover, and the tax must be specified in a duly executed document (Article 480 of the Tax Code of the Republic of Kazakhstan). Is a document showing the VAT amount separately sufficient to claim the tax as a credit? — No. In addition to the document, the recipient’s status and the use or intended use of the purchase for the purposes of taxable sales turnover must be confirmed (Article 480 of the Tax Code of the Republic of Kazakhstan). When can VAT on a car be claimed as a credit? — For a passenger car recognized or to be recognized as a fixed asset, VAT may be claimed as a credit in 2026 if the date of receipt of the vehicle or the date on which the purchase invoice was issued falls within the period beginning on 1 January 2026 and the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan are met (Article 832 of the Tax Code of the Republic of Kazakhstan). What should be done if a purchase is used for taxable and non-taxable turnover? — Separate accounting must be maintained. VAT on purchases used simultaneously for both types of turnover is allocated between amounts eligible and ineligible for credit according to the rules of Article 489 of the Tax Code of the Republic of Kazakhstan. Can VAT on an employee’s or owner’s expenses be claimed as a credit? — The right to claim a credit is determined not by the identity of the payer named in the payment document, but by compliance with the conditions of Article 480 of the Tax Code of the Republic of Kazakhstan. The organization must confirm the receipt of the goods, work, or services, recognize the relevant expenses in its accounting records, and establish that the purchase is used for taxable turnover. For services received by an individual during a business trip and recognized as expenses of the VAT payer and as deductions in the form of business travel expenses, Article 480 provides for the right to claim a credit, subject to compliance with its documentary requirements (Article 480 of the Tax Code of the Republic of Kazakhstan). Legal framework - Article 480 of the Tax Code of the Republic of Kazakhstan — conditions for recognizing VAT eligible for credit. - Article 489 of the Tax Code of the Republic of Kazakhstan — determination of the VAT amount eligible for credit through separate accounting. - Article 832 of the Tax Code of the Republic of Kazakhstan — transitional provision concerning VAT on a passenger car recognized as a fixed asset. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_