Today, on January 9, the Department of State Revenue for Kostanay region held a seminar with healthcare institutions Today, on January 9, the Department of State Revenue for Kostanay region held an explanatory seminar with representatives of healthcare organizations on the new Tax Code, with a separate focus on changes in value added tax (VAT). During the meeting, key innovations that are important for medical institutions to take into account right now were discussed in detail.The main changes in VAT for medical institutions from 2026:  The threshold for mandatory VAT registration is being lowered From January 1, 2026, the VAT threshold is 10,000 MCI, which requires more precise turnover control.  Turnover control has been strengthened when planning transactions that exceed the threshold, and an application for VAT must be submitted before the turnover is completed.  The deadline for submitting an application has been changed. If the threshold is exceeded, the application is submitted within 5 working days, and failure to comply with the deadline entails administrative liability.  VAT exemption requires careful assessment. Certain types of medical services are exempt from VAT, however, the application of the exemption depends on the nature of the activity and the tax regime.  During the seminar, practical situations, typical mistakes were considered and recommendations were made to reduce tax risks. Such meetings are aimed at explaining the changes and forming a correct understanding of taxpayers' tax obligations.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1138993?lang=kk