What changes have occurred regarding the turnover for the acquisition of works and services from non-residents?

Answer:
The procedure for recognizing turnover from the acquisition of works and services from non-residents has not changed. However, to simplify tax administration, the procedure for recognizing it and offsetting it has been changed.
1) For turnover from the acquisition of works and services from non-residents, the VAT payer issues an e-invoice to their own address.
2) The e-invoice is issued after the date of VAT payment for the non-resident to the budget, but no later than 5 calendar days after such payment date.
3) The VAT amount for the non-resident is offset based on the issued e-invoice, as of the date of its issuance.

How will VAT taxation on the sale and rental of housing change from 2026?

Answer:
From 2026, a change has been introduced regarding the VAT exemption for the sale and rental of housing.
The sale of a residential building (or part of a residential building) by a construction company will be exempt from VAT, provided its construction started and/or its commissioning was completed before January 1, 2026.
The VAT exemption will also apply to the lease of a residential building (or part of a residential building) under a long-term housing lease agreement with a purchase right, concluded before January 1, 2026.

According to the new Tax Code, on what date will the buyer of goods, works, and services offset the VAT amount based on the invoice? Has the procedure for VAT offset changed?

The new Tax Code stipulates that the VAT amount on an invoice will be offset on the date of receipt of the goods, works, or services.
To offset the VAT amount, the VAT payer must mark in the e-invoice system that the VAT amount on such an e-invoice is to be offset.

If goods and services were purchased in Q4 2025, but the e-invoice for them was issued in 2026, how should the VAT be offset? 12% or 16%?

Answer:
If the transaction date falls in Q4 2025, then when issuing the e-invoice, the VAT rate effective in 2025 applies, which is 12%.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1153976?lang=kk