Since 2026, verification of the counterparty's tax regime has become mandatory.
Since January 1, 2026, changes in the tax accounting procedure have entered into force in the Republic of Kazakhstan. In accordance with the new rules, taxpayers applying the generally established regime (ESD) are not entitled to deduct the costs of transactions with counterparties working on a simplified declaration.
In this regard, it is of particular importance for entrepreneurs to pre-check the tax regime of their business partners. This measure is aimed at reducing tax risks and preventing possible financial losses.
The official verification tool is the State Revenue Committee's Information on Counterparties service. With its help, you can get up-to-date information about a taxpayer using a BIN or IIN, including the applicable tax regime, value added tax status, type of activity (OKED), and other data.
In addition, the service allows you to check the presence of tax arrears, the registration status of the company, information about the managers and founders, as well as assess the level of reliability of the counterparty.
The introduction of new requirements helps to increase business transparency and create a fair competitive environment. In this regard, it is recommended that entrepreneurs check their counterparties before concluding contracts.
The use of official digital services allows you to quickly obtain reliable information and ensures correct tax accounting.
Compliance with the new rules will allow businesses to avoid additional tax burden and increase the efficiency of financial planning.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1208261?lang=kk