According to paragraph 1 of Article 103 of the new Tax Code, a VAT payer is deregistered as a VAT payer only in the following cases:

1. transition from the generally established taxation regime to a special tax regime (STR);
2. termination of activity or liquidation.

When transitioning from the generally established taxation regime to an STR, the taxpayer simultaneously submits, together with the notification of the applied taxation regime, liquidation VAT tax reporting to the tax authority.

It should be noted that the turnover in the form of remaining goods for which VAT was previously credited is considered a taxable turnover upon deregistration for VAT.

The turnover in the form of remaining goods is determined based on the book (carrying) value of such goods reflected in accounting records, excluding revaluation and impairment.

A tax register for the remaining goods is prepared in accordance with Article 205 of the Tax Code as of the date preceding the date of VAT deregistration.

The tax rate applicable is the rate in effect on the date the turnover is carried out.

At the same time, pursuant to subparagraph 7) of paragraph 2 of Article 103 of the new Tax Code, deregistration of a VAT payer is carried out from the date of commencement of application of the STR.

Thus, for determining the date of VAT deregistration and the tax rate applicable to the turnover in the form of remaining goods, the date of commencement of application of the STR is of key importance.

For taxpayers applying the generally established taxation regime, in accordance with subparagraph 4) of paragraph 8 of Article 716 of the new Tax Code, the date of commencement of application of the STR is the date of submission of the notification of the applied taxation regime.

For example, if the notification of the applied taxation regime is submitted on January 5, 2026, the date of VAT deregistration will be January 5, 2026, and liquidation tax reporting must be submitted for the first quarter of 2026.

Since the existing STRs (except for the STR for peasant and farm enterprises) are terminated from the new year, Article 840 of the new Tax Code provides for transitional provisions for taxpayers that applied STRs before 2026.

Thus, taxpayers that applied STRs before January 1, 2026, are entitled to submit a notification of the applied taxation regime by March 1 and transition to the new STR based on a simplified declaration effective from January 1, 2026.

In this case, VAT deregistration is carried out from January 1, 2026, and liquidation tax reporting is submitted for the fourth quarter of 2025. The turnover in the form of remaining goods is determined as of December 31, 2025, and a tax rate of 12% is applied.

For taxpayers transitioning from the generally established taxation regime to an STR in 2026, the date of the turnover is the day preceding the date of VAT deregistration, and a tax rate of 16% is applied.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1136254?lang=kk