From January 1, 2026, the new Tax Code of the Republic of Kazakhstan entered into force, significantly changing the procedure for claiming Value Added Tax (VAT) input tax credits. The new rules establish a clear and uniform approach, making tax compliance easier for taxpayers and reducing the number of disputes.

Previously, the moment when VAT could be claimed as an input tax credit often depended on the date the invoice was issued, which led to uncertainty. Under the new Tax Code, a single approach based on the actual date of the taxable event has been introduced. For goods, works, and services, VAT may be claimed on the date they are actually received. For works and services, this date is the date on which the acceptance certificate (act of completed works/services) is signed. This change enables taxpayers to better plan their tax obligations.

For imports from non-EAEU countries, VAT may be claimed on the date the goods are released in accordance with customs legislation. For imports from member states of the Eurasian Economic Union (EAEU), the right to claim VAT arises on the date the VAT is paid. For works and services supplied by non-residents, VAT may be claimed on the date the electronic invoice (e-Invoice) is issued. The taxpayer must issue the e-Invoice within the established deadline and may claim the VAT on that date, provided the services are used for taxable transactions. These changes make the procedure more transparent and business-friendly.

The new Tax Code also expands VAT credit opportunities for agricultural producers. The additional VAT amount eligible for credit has been increased from 70% to 80%, supporting the development of the agricultural sector.

Another important innovation is the integration of the VAT input tax credit mechanism with the Electronic Invoice Information System (IS ESF). Before submitting the VAT Return (Form 300.00), taxpayers may indicate their VAT input tax credits directly in the electronic invoice system. This mechanism enhances transparency and enables tax authorities to monitor transactions more efficiently.

Special transitional rules have been established. If goods, works, or services were acquired in December 2025, the timing for claiming the VAT credit is determined under the provisions of the previous Tax Code. If the purchase was made in 2025 but the invoice was issued in 2026, the latest applicable date under the previous rules applies. These transitional provisions allow businesses to adapt smoothly to the new requirements.

The right to claim a VAT input tax credit remains available only to VAT-registered taxpayers, provided that the acquired goods, works, or services are used for taxable supplies and are supported by proper documentation. The new Tax Code also clarifies the list of transactions for which VAT credits are not allowed, particularly those related to non-taxable or VAT-exempt supplies.

Overall, the new VAT input tax credit rules modernize tax administration and make it more convenient for businesses. Taxpayers are encouraged to update their accounting systems in accordance with the new requirements and to make active use of the capabilities of the Electronic Invoice Information System.If you need this translated in a more formal legal style or adapted for publication by the State Revenue Committee, I can prepare that version as well.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1257326?lang=ru