The Regional Communications Service held a briefing on "Changes in the new VAT Tax Code." During the briefing, Bauyrzhan Shaikenov, Deputy Head of the State Revenue Department for the Akmola region, recalled that the new Tax Code will enter into force on January 1, 2026.

The speaker introduced the main changes in VAT. VAT registration is carried out in the form of voluntary, mandatory and conditional statements.

Conditional statement for a foreign company. Voluntary registration for everyone except for those who are not subject to VAT registration (State Institution, structural unit of the resident legal entity, LZPP, SNR, natural person).

Mandatory statement when exceeding the maximum turnover threshold during the calendar year (also by the trustee). Starting from January 1, 2026, the VAT rate on turnover and imports will be levied at 16%.

The threshold for VAT registration is 10,000 MCI. In the field of medicine:

A reduced VAT rate has been established – 5% from 2026 and 10% from 2027 for medical services, medicines and medical devices, with the exception of those exempt from VAT. At the same time, they are exempt from VAT: - sale and import of medicines under the GOBMP and CSHI, as well as for the treatment of orphan and socially significant diseases according to the list determined by the Government; - provision of medical services within the framework of GOBMP and OSM, as well as for the treatment of orphan and socially significant diseases according to the list determined by the Government. In the field of housing construction and sale: Starting from January 1, 2026, the VAT exemption for the sale or rental of residential premises (apartments) is canceled.

The current VAT exemption provides for separate and complex accounting of input VAT on goods, works, and services used for the construction of residential buildings, since the non-residential part of the building is subject to VAT. The exclusion of VAT exemption for residential premises (apartments) will simplify VAT accounting and reduce the resources used for tax administration in this area. In addition, the VAT benefit for housing has not been justified for a long time and has been recognized as ineffective, taking into account the housing market in Kazakhstan. Thus, VAT exemption is provided for the transition to VAT on residential premises (apartments).: - when selling residential premises (apartments), if its construction has begun and (or) the commissioning of which was carried out before January 1, 2026. This exemption from VAT is applied directly by the builder. - when a residential building (part of a residential building) is leased under a long-term lease agreement with the right of purchase, concluded before January 1, 2026 New import and sale benefits VAT exemption is provided for sales of: - services of a tour operator for domestic tourism (currently only inbound tourism is exempt from VAT); - books of domestic publication, services for the publication of books in printed form; - archaeological works. VAT exemption on import is also provided.:

• goods imported by the operator in the field of official development assistance under the official development assistance program in accordance with the Law of the Republic of Kazakhstan "On Official Development Assistance";
• - technological equipment, components and spare parts for it within the framework of an agreement on the processing of solid minerals, while complying with the conditions established by the Tax Code; fuel and lubricants used by an aircraft during air transportation. VAT turnover will not be recognized due to the fact that casino services, slot machine halls, sweepstakes and betting shops, as well as lottery activities have no added value.: - turnover in the field of gambling business; - turnover on the sale of goods, works, and services for which a special tax regime is applied; - lottery activity turnover. Date of the export transaction: The date of the export turnover to third countries is recognized as the date of the actual crossing of the customs border of the EAEU at the checkpoint. In order to simplify the process of determining the period of recognition of turnover taxed at a zero VAT rate, it is envisaged to determine the date of turnover by the date of registration of the goods declaration.

Statement of the ESF for VAT for a non-resident Starting from January 1, 2026, the VAT payer for purchased works and services from a non-resident, the place of sale of which is recognized as the Republic of Kazakhstan, is required to issue an invoice. The statement of the ESF for such works and services will simplify the administration process and subsequently switch to automated filling out of the VAT Declaration. Additional amount of VAT deductible (80%) Due to the increase in the VAT rate from 12% to 16% and support for agriculture, the amount of the additional amount to be offset has been increased from 70% to 80%. The offset date according to the date of receipt of goods, works, services and the offset mark in the ESF IS Currently, the VAT payer assigns the amount of VAT on purchased goods, works, and services by the latest date: - the date of receipt of the goods, works, and services; - date of discharge of the ESF. In order to simplify VAT accounting and improve control when submitting a VAT Declaration, which will minimize errors, starting in 2026, VAT will be offset by a single date - the date of receipt of goods, works, and services. In this case, the VAT payer will make a note of such recognition in the ESF IP before submitting the VAT declaration. The period of submission of the VAT declaration It provides for a limitation of the period for the submission of the VAT Declaration by the VAT payer - no earlier than the 15th of the month following the calendar quarter and no later than the 15th of the second month following the calendar quarter.

This limitation on the period of submission of the VAT declaration is introduced in order to reduce:

- the number of notifications of discrepancies identified by the results of desk control,

- submission of additional tax reports.

Comprehensive answers were given to the journalists' questions asked during the briefing.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1057159?lang=kk