What is the VAT rate indicated in the ESF when returning the product in 2026: 12% on the date of sale or 16% on the date of return?
The amount of turnover is adjusted in cases of full or partial return of goods, with the exception of importation of goods placed under the customs procedure of reimport, previously exported with placement under the customs procedure of export (paragraph 1) paragraph 2 of Article 464 of the new Tax Code).
According to paragraphs 5 and 6 of Article 464 of the Tax Code, the amount of adjustment of the amount of taxable (non-taxable) turnover is included in the taxable (non-taxable) turnover of the tax period on which the date of return of the goods falls.
This date is the date of the turnover for the amount of the adjustment.
Thus, if the product was sold in December 2025 with a 12% rate, then when it is returned after January 1, 2026, despite the entry into force of the new VAT rate of 16%, the return tax rate of 12% is indicated in the return tax.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1121358?lang=kk