The State Revenue Department for East Kazakhstan Region (SRD EKR) explains the key points of transitioning from the general taxation regime to a Special Tax Regime (STR) in terms of VAT.
When VAT deregistration occurs
According to Article 103 of the new Tax Code, deregistration from VAT registration is carried out only in the following cases:
transition from the general taxation regime to an STR;
termination of activity or liquidation.
When transitioning to an STR, the taxpayer submits VAT liquidation tax reporting simultaneously with the notification of the applied regime.
Deregistration is carried out from the date the STR begins to apply.
For taxpayers under the general regime, this date is considered to be the date of submission of the notification on the applied regime.
Example
If the notification is submitted on January 5, 2026:
* the VAT deregistration date will be January 5, 2026;
* VAT liquidation reporting is submitted for Q1 2026.
Inventory balances and VAT
* Inventory balances for which VAT was previously credited are recognized as taxable turnover.
* The turnover is determined based on the book value of the goods (excluding revaluation and impairment).
* A tax register for the balances is prepared (Article 205 of the Tax Code) as of the date preceding the VAT deregistration date.
* The VAT rate applied is the rate effective on the date the turnover occurs (the day preceding the VAT deregistration date).
Important: When determining the VAT rate and the taxation date, the key factor is the date the STR begins to apply.
Transitional provisions (for those who applied STRs before 2026)
Due to the termination of previous STRs (except for peasant/farm households), transitional rules are предусмотрены:
* until March 1, 2026, a notification may be submitted to switch to the new STR based on the simplified declaration, effective from January 1, 2026;
* VAT deregistration — from January 1, 2026;
* liquidation reporting is submitted for Q4 2025;
* inventory balances are determined as of December 31, 2025 and are taxed at a 12% rate.