The Department of State Revenue for the Mangystau region informs about key changes in the field of value added tax (VAT), which will enter into force on January 1, 2026 within the framework of the new Tax Code. The updates are aimed at increasing the transparency of tax administration, supporting fair business and simplifying the rules for the application of VAT.

The new Code clarifies the categories of turnover that are not subject to VAT. These include:

- sale of goods, works and services exempt from VAT;

- turnover, the place of sale of which is located outside the Republic of Kazakhstan;

- sale of certain categories of goods included in the list of Article 474 of the Code;

- gambling business activities;

- transactions for which a special tax regime is applied;

- turnover related to lottery activities.

Sale of a residential building or apartment by a construction company

The sale of a residential building (apartment), the construction of which has begun and (or) the commissioning of which was carried out before 1.01.2026.

Lease of a residential building or apartment

The lease of a residential building or apartment under a long-term lease agreement with the right of purchase, concluded before 1.01.2026.

When selling a residential building (apartment) purchased without VAT, the turnover amount is determined as the positive difference between the sale price and the book value of the residential building (apartment), reflected in accounting at the date of sale, excluding revaluation and impairment.

The changes ensure a smooth transition of the construction industry to the new requirements.

For agricultural producers, processors and agricultural cooperatives, the amount of additional VAT deductible increases from 70% to 80%.

Starting from January 1, 2026, VAT will be offset according to the updated rules.:

- for goods, works and services — by the date of their actual receipt;

- for imports from third countries — by the date of release of goods;

- for imports from the EAEU countries — by the date of VAT payment;

- for works and services of non—residents - by the date of the electronic invoice statement.

 These rules introduce a single and understandable procedure for determining the moment of offsetting.

Starting in 2026, the following tax rates will be introduced:

16% is the base VAT rate.

Reduced rates:

- 5% from 2026 and 10% from 2027 — for medicines, medical devices and services provided by licensed healthcare entities.

- 10% — for the sale of domestic periodicals.

 The 0% rate applies to:

- export of goods;

- international transportation;

- supplies of fuel and lubricants for foreign airlines;

- goods sold on the territory of special economic zones;

- sales of refined gold.

Form 300.00 will be submitted:

no earlier than the 15th of the month following the reporting quarter, and no later than the 15th of the second month after it.

Offsetting the amount of deferred VAT on invoices

The provision of the Tax Code in force on the date of purchase of goods, works, and services is applied to assign the amount of VAT to the offset.

If the goods, work, or service were purchased in December 2025, the offset period is determined in accordance with paragraph 1 of Article 401 of the Tax Code in force until January 1, 2026.

Thus, the VAT offset is taken into account in the tax period that accounts for the latest of the following dates:

- date of receipt of goods, works, and services;

- the date of issue of the invoice or other document that is the basis for crediting value-added tax in accordance with paragraph 1 of Article 400 of the Tax Code.

Thus, VAT on purchased goods, works, and services in the 4th quarter of 2025, the date of receipt of which falls on the 4th quarter of 2025 and the invoice issued by the supplier of goods, works, and services in the 1st quarter of 2026, is offset in the 1st quarter of 2026 at the latest date.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1129674?lang=kk