A new VAT declaration form (Form 300.00) for the fourth quarter of 2025 has been approved
Amendments have been made to the Order of the Minister of Finance of the Republic of Kazakhstan dated January 20, 2020 No. 39, providing for the approval of a new VAT declaration form (form 300.00) and updated Rules for its preparation.
The previously valid form applies to reporting for the period from January 1, 2023 to October 1, 2025. The new form applies to reporting for the period from October 1 to December 31, 2025.
Main changes
the order of filling in line 300.00.032 has been updated, taking into account the norms of the new Tax Code of the Republic of Kazakhstan;
The number of VAT refund options has been reduced (from 5 to 3);
The refund mechanism has been simplified, without dividing by taxpayer categories.;
A unified approach has been implemented depending on the refund method.;
expanded cases when the line is not filled in.;
New types of declarations have been introduced: "initial" and "liquidation".
The changes are aimed at simplifying the procedure for refunding excess VAT and bringing tax reporting in line with the new Tax Code of the Republic of Kazakhstan.
The Order of the Minister of Finance of the Republic of Kazakhstan dated March 26, 2026 No. 203 applies to legal relations from January 1, 2026, in terms of reporting for the fourth quarter of 2025.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1199844?lang=kk