Frequently Asked Questions

When must an electronic VAT invoice (EFS) be issued in 2026 for the acquisition of services from a non-resident?

 Answer

No earlier than the date the transaction for the acquisition of works or services from a non-resident takes place, and no later than the last working day preceding the deadline for submitting the VAT return for the tax period in which that transaction date falls.

Question

What «calculation method» is specified in field 28 «Calculation method» of the electronic invoice (ESF) in the case of mixed payment?

Answer

«Cashless» calculation method.

Order of the Minister of Finance of the Republic of Kazakhstan No.629 dated October 28, 2025, «On Approval of the Rules for Issuing Invoices and the Invoice Form»

Question

In light of the introduction of Subparagraph 16 of the Article 286 of the Tax Code, please clarify the procedure for reporting expenses related to transactions with counterparties that apply the Special Tax Regime (STR) on the basis of a simplified declaration for Corporate Income Tax(CIT) purposes (form 100.00)?

Answer

Expenses incurred for the acquisition of goods, works or services (GWD) from entities applying STR based on a simplified declaration are not deductible for CIT purposes pursuant to Subparagraph 16 of the Article 286 of the Tax Code. In the form 100.00 they are reported in line 100.01.022 VIII as non-deductible expenses. At the same time, depending on the type of GWS, the acquisition is reported in the corresponding lines 100.01.022 III А or III Н

Question

A loan agreement has been concluded between two legal entities that are residents of the Republic of Kazakhstan – LLP «А» (lender) and LLP «В» (borrower) – providing for the accrual and payment of remuneration (interest) for the use of borrowed funds.

Is the interest paid by LLP «В» to LLP «А» (both being residents of the Republic of Kazakhstan) subject to Corporate Income Tax at the source of payment and reporting in the form 101.03?

 Answer

Upon payment of the remuneration to the resident of the Republic of Kazakhstan, the tax agent is obligated to calculate, withhold and transfer CIT at the source of payment and submit the form 101.03.

The withheld CIT is applied to reduce the CIT liability in accordance with Article 345 of the Tax code.

Question

During the operation of fixed assets, a taxpayer incurs expenses on their routine and capital repair. How they should be reported in form 100.01.

Answer

A taxpayer may choose to either claim expenses related to fixed assets as deductions or add them to the cost balance of the corresponding fixed asset.

Consequently, reporting these expenses in form 100.00 is depended on the claim choice of the taxpayer and is handled as follows:

-         If claimed as addition to the cost balance – in the corresponding line of supplement 100.02 and line 101.01.039;

-         If claimed as deductions – in the supplement 100.02 and line 101.01.039;

In other cases – in line 100.01.038