In 2026, the standard VAT rate on goods in Kazakhstan is 16%. The type of transaction determines how it is documented and recorded in the accounts; a special transitional rule applies to claiming input VAT on passenger cars received or invoiced from 1 January 2026 (Article 832 of the Tax Code of the Republic of Kazakhstan).
How to Determine VAT on Goods
The starting point should not be arithmetic but the classification of the business transaction. The same goods may be involved in a sale, import, return to the supplier, or write-off, so it is important for the accountant to reflect the substance of the transaction and link it to supporting documents.
The accountant must determine the following in sequence:
- whether the organisation is registered for VAT;
- what specific transaction is being carried out with the goods;
- whether the 16% VAT rate or a special procedure applies to the transaction;
- whether there are documents confirming the purchase, sale, return, write-off, or import;
- what VAT amounts are stated in the counterparties’ documents and the accounting system;
- whether previously recorded information needs to be amended due to a return or a change in the terms of the transaction.
The product name, quantity, value, and tax details in the source documents should be reconciled. Discrepancies between the delivery note, invoice, contract, and accounting system data must be resolved on the basis of correctly executed documents before the tax return for the relevant period is prepared.
Transactions for which the “Subject to VAT at the Purchaser” mode is selected in 1C require particular attention. If the software reports that the product in a list row does not correspond to the selected tax treatment, the product record, tax settings, and document details should be checked. The tax amount should not be changed manually without correcting the cause of the discrepancy.
A transitional provision applies to a passenger car accounted for as a fixed asset: if the date on which it was received or the date on which the purchase invoice was issued falls within the period beginning on 1 January 2026, the VAT amount is claimed as input VAT in 2026, provided that the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan are met (Article 832 of the Tax Code of the Republic of Kazakhstan).
VAT on Imports of Goods from Russia and Other Countries
When importing goods, the accountant must first determine the country of supply and the set of documents actually prepared for the transaction. Documents for supplies from Russia and documents for imports from other countries may differ, so the information cannot be recorded by analogy with a regular purchase of goods within Kazakhstan.
The practical review procedure is as follows:
- Reconcile the contract, specification, transport documents, and shipping documents.
- Check the country of dispatch and information on the origin of the goods, if stated in the documents.
- Reconcile the value of the goods and additional expenses with the supply documents.
- Check the documents confirming fulfilment of the import VAT obligation.
- Ensure that the amount recorded in the accounts corresponds to the documents for the specific supply.
When goods undergo customs clearance, not every amount stated in the set of documents received may automatically be treated as VAT. Customs payments, representative services, delivery, and other expenses should be separated according to their purpose and recorded on the basis of the relevant documents.
The documentation procedure for a domestic purchase should not be applied to an import transaction. Even if a foreign supplier has provided a familiar set of documents, the accountant must reconcile it with the import, transportation, and acceptance documents for that particular consignment.
When checking the VAT amount, it is important to prevent the same payment from being recorded more than once under different documents. For this purpose, the contract, supplier documents, carrier documents, and import documents should be linked to a single supply in the analytical accounts.
Returns of Goods and VAT
When goods are returned, the accountant reconciles the original transaction with the documents confirming the reverse movement of the goods and the change in the parties’ obligations. The set may include an agreement between the parties, a certificate, a delivery note, and a corrected or supplementary document, depending on how the specific transaction is documented.
If the purchaser returns goods to the supplier, it is important for the accountant to determine:
- whether the goods were recognised in the accounts;
- whether the VAT amount on the purchase was previously recorded in the accounts;
- whether the entire consignment or only part of it is being returned;
- whether the value and quantity correspond to the original purchase information;
- the dates on which the return and the documents amending the original information were executed.
For a partial return, the adjustments must relate specifically to the returned items. The quantity, price, and VAT amount in the documents must be reconciled with the original supply. Simply deleting the original receipt from the accounting system may distort inventory balances, settlements with the supplier, and tax accounting data.
A return to the supplier should be distinguished from a new sale of the goods. The transaction is recorded in accordance with the contract, the parties’ documents, and the actual movement of the goods. If the parties have documented a separate sale, the documents for that sale, rather than the return documents for the original supply, must be used in the accounts.
Before posting the documents, it should also be checked that the return has not been recorded twice: as a reduction of the original receipt and as a separate transaction. Such an error results in discrepancies in the quantity of goods, liabilities, and the VAT amount.
VAT on Write-Offs of Goods and Controls in 1C
When goods are written off, the procedure for recording the transaction is determined by its actual cause and the available documents. For accounting purposes, it is important to distinguish between spoilage, shortages, loss, destruction, and other grounds for disposal, as they are supported by different circumstances and documents.
Documents recording the availability, condition, quantity, and value of the goods, as well as the grounds for their disposal, are prepared for the write-off. These may include inventory count results, a certificate, and a decision by the responsible persons. Using these documents, the accountant reconciles the items being written off with the accounting balances and previously recorded purchase information.
Before posting a document in 1C, it is useful to check:
- the organisation and the applicable tax accounting settings;
- the warehouse, product item, and consignment;
- the quantity and value of the items being written off;
- the VAT rate and amount in the document rows;
- whether the data corresponds to receipts, balances, and source documents.
When opening balances are entered, the software checks the level of detail for consignments. The message “The VAT amount on receipts cannot exceed the total VAT amount for the goods” indicates a discrepancy between the VAT allocated to receipts and the total VAT amount for the goods. In this case, the totals should be reconciled with the consignment details and the fields causing the excess should be corrected.
If the error appears after the quantity or value is changed, the document rows and allocation by consignment must be checked again. Manually changing the total amount without correcting the consignment details may leave a discrepancy in the accounts.
Frequently Asked Questions
What VAT applies to goods in 2026? — The standard VAT rate in Kazakhstan in 2026 is 16%. Before making the calculation, the accountant determines the type of transaction and checks whether a special procedure applies to it.
How should VAT be accounted for when goods are returned to the supplier? — The return must be linked by documents to the original purchase, and the accounting data must be adjusted for the items actually returned. The quantity, value, and VAT amount must correspond to the parties’ documents.
How is VAT recorded when goods are imported from Russia into Kazakhstan? — The contract, shipping documents, import documents, and confirmation of fulfilment of the import VAT obligation should be checked. Amounts are recorded in the accounts based on the documents for the specific supply.
What should be done with VAT when goods are written off? — The reason for disposal must be determined, supporting documents must be prepared, and the goods being written off must be reconciled with the accounting balances and their purchase data.
Why does 1C not accept the VAT amount for the goods? — This may be caused by a mismatch between the selected mode and the product details, errors in the document, or the VAT in the receipt details exceeding the overall total. The product record, transaction document, and allocation of the amount by consignment should be checked.
How should VAT on a passenger car received in 2026 be accounted for? — If the passenger car is accounted for as a fixed asset and the date on which it was received or the invoice was issued falls within the period beginning on 1 January 2026, the VAT is claimed as input VAT in 2026, provided that the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan are met (Article 832 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 832 — transitional provisions for claiming input VAT on a passenger car accounted for as a fixed asset.