The Department of State Revenue for the Mangystau region explains the key points of the transition from the generally established taxation regime to the Federal Tax Service in terms of VAT.

When is VAT deducted from the account

According to Article 103 of the new Tax Code, VAT registration is de-registered only in the following cases::

1. switching from the standard mode to the SNR;
2. termination of activity or liquidation.

When switching to the tax accounting system, the taxpayer simultaneously submits VAT liquidation tax reports with the notification of the applied regime.

De-registration is carried out from the date of the beginning of the application of the SNR.

For taxpayers under the generally established regime, such a date is considered to be the date of filing a notification of the applicable regime.

Example

If the notification is submitted on January 5, 2026, then:

- the date of VAT de-registration will be January 5, 2026;

- VAT liquidation reports are submitted for the 1st quarter of 2026.

Product balances and VAT

- The remaining goods, for which VAT was previously offset, are recognized as taxable turnover.

- Turnover is determined by the book value of the goods (excluding revaluation and impairment).

- A tax register is compiled for the balances (art. 205 of the Tax Code) on the date preceding the date of de-registration for VAT.

- The VAT rate applicable on the date of the turnover (the day preceding the date of VAT de-registration)

is applied. Important: when determining the rate and date of taxation, the date of the beginning of the application of the Tax code is of key importance.

Transitional provisions (for those who applied the SNR until 2026)

Due to the termination of the previous SSR (except for farms), transitional rules are provided.:

- by March 1, 2026, it is possible to submit a notification and switch to a new tax code based on a simplified declaration from January 1, 2026;

- VAT de—registration - from January 1, 2026;

- liquidation reports are submitted for the 4th quarter of 2025;

- the remaining goods are determined on 31.12.2025 and are taxed at a rate of 12%.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1137303?lang=kk