CTP and VAT: is it possible to offset the excess of one activity against another? The short answer is: not automatically. If an agricultural producer conducts both agricultural and other activities, he is obliged to keep separate VAT records (art. 490 of the Tax Code of the Republic of Kazakhstan). What is important to know: - separate accounting is necessary for the correct calculation of additional VAT offset; - the total amount of VAT is determined based on the results of the tax period in accordance with art. 502 of the Tax Code of the Republic of Kazakhstan; - the presence of a positive balance for one CBC in itself does not mean that the amount will automatically be offset against VAT for other activities. The procedure for reflecting operations on accrual, payment, offset and balance formation is regulated by art. 118 of the Tax Code of the Republic of Kazakhstan and the Rules for Maintaining a personal account (Order of the Ministry of Finance of the Republic of Kazakhstan No. 637).

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1280853?lang=ru