Date for committing export:
The date of export turnover to third countries is currently recognized as the date of the actual crossing of the EEU customs border at the checkpoint.
In order to simplify the process of determining the period for recognizing turnover taxed at a zero VAT rate, it is now envisaged that the date of turnover will be determined by the date of registration of the goods declaration.
Issuing E-invoices for VAT for a non-resident:
Effective January 1, 2026, the VAT payer purchasing works and services from a non-resident, where the place of supply is recognized as the Republic of Kazakhstan, will be required to issue an electronic invoice.
The issuance of the EI for these works and services is intended to simplify the administration process and will subsequently facilitate the automated completion of the VAT Declaration.
Additional amount of VAT to offset (80%):
Due to the increase in the VAT rate from 12% to 16% and in support of the agricultural sector (including producers, processors, and agricultural enterprises), the amount available for additional VAT offset has been increased from 70% to 80%.
The offset date for the date of receipt of goods, works, services and the offset mark in the EI IS:
Effective 2026, VAT offset will be determined by a single date—the date of receipt of goods, works, and services.
In this case, the VAT payer must record the recognition of this offset in the electronic invoice before submitting the corresponding VAT declaration.
The period of submitting a VAT declaration:
It provides for a limitation of the period for submitting a VAT Declaration by the VAT payer:
not earlier than the 15th of the month following the calendar quarter, and
not later than the 15th of the second month following the calendar quarter.