CSHI for the Self-Employed in 2026: Who Pays Contributions and How
For a self-employed person who applies the special tax regime and works using an online platform, the online platform operator arranges the withholding and remittance of social…
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Self-Employed Individual Receives Income: What Accountants in Kazakhstan Should Consider in 2026
A self-employed individual receives income from a customer as payment for work performed, services rendered, or goods sold. It is essential for the accountant to determine,…
Turnover Date in an Electronic Invoice in 2026: What an Accountant Should Specify
The turnover date in an electronic invoice is the date on which the turnover from the sale of goods, work or services occurs, as determined in accordance with Article 460 of the…
VAT Is Claimed as an Offset: What This Means and How to Document the Entitlement
VAT is claimed as an offset when a taxpayer reduces the VAT charged on sales by the allowable amount of tax on purchased goods, work, or services. For…
GTR and VAT in Kazakhstan: the Difference Between a Tax Regime and Tax Accounting
The query “GTR VAT” usually refers to how the generally established taxation regime (GTR) and VAT accounting are related in Kazakhstan. They are not the same: GTR…
Excise Duties in Kazakhstan: Which Goods and Transactions Are Taxable
Excise duties in Kazakhstan are indirect taxes that apply to certain categories of goods and transactions involving them. For an accountant, the key question is not…
VAT on the Internet: How to Determine the Taxation Rules for a Transaction
The query “Internet VAT” may refer to different transactions: payment for Internet access, the purchase of goods from an online store, the acquisition of electronic services…
The Essence of VAT: How Value Added Tax Works
The essence of VAT is the taxation of the value added at each stage in the movement of goods, work, or services. The seller charges VAT to the buyer,…
Tax Accounting in Kazakhstan in 2026: What It Is and How to Maintain It
In 2026, tax accounting is the process whereby a taxpayer or tax agent maintains accounting documentation to consolidate and systematize information on…
Vacation Schedule in Kazakhstan for 2026: How to Prepare and Maintain It in 1C
For 2026, the vacation schedule is prepared as an internal plan with the expected dates of employees’ annual paid vacations; the Tax Code of the Republic of Kazakhstan does not…
Accounting: What It Is, Its Types, and How to Organize It in 2026
In 2026, accounting is the systematic collection, verification, recording, and consolidation of information about the assets, liabilities, and transactions of an organization or…
Opening an LLP in Kazakhstan in 2026: Procedure and EDS
An LLP can be opened in Kazakhstan in 2026 through the state registration of a legal entity; if a newly established LLP chooses a special tax…
Paid Leave in Kazakhstan in 2026: How to Arrange and Pay for It
In 2026, paid annual leave is granted during the working year by agreement between the employee and the employer, and vacation pay is usually…
Accounting in 1C in Kazakhstan in 2026: How to Set It Up and Keep Records Without Errors
In 2026, accounting in 1C should be maintained on the basis of source documents and the organization’s accounting policy, after first configuring the parameters of the specific…
Forms in 1C: How an Accountant Can Configure, Complete, and Check a Document
In 2026, forms in 1C are used to enter, view, and present data, but tax forms for the fulfilment of tax obligations are prepared and…
Tax Form 220 in Kazakhstan in 2026: How to Complete the Appendices
In 2026, Appendix 220.05 is intended for accounting for tax losses carried forward, while Appendix 220.09 is intended for information on goods, work and services acquired from…
Uploading to 1C: How to Check Data, XML, Excel, SSWS and EWCCs
In 2026, the “uploaded to 1C” status only confirms that information has been transferred or imported: the accountant must check the objects created, details, amounts, dates,…
Sales in 1C: How to Record the Sale of Goods, Services and Fixed Assets
In 2026, the sale and shipment of goods are classified as sales turnover, while for work and services, their performance or provision is recognized as turnover; in 1C, such…
1C Services in Kazakhstan: Types of Work and Costs in 2026
In 2026, 1C services in Kazakhstan include software updates and configuration, data migration, connection of electronic services, equipment integration,…
Banks in 1C in Kazakhstan: How to Set Up Payments and Import Statements
In 2026, payments and statements in 1C are processed through direct or file-based exchange with the bank, while the deadline for transferring a mandatory payment is determined by…
1C in Banking: How Accountants Should Record Payments and Reconcile Statements in 2026
In 2026, bank receipts and debits are recorded in 1C based on bank statements and supporting documents; if a transaction is documented…
Receipt in 1C: How to Record Goods, Services and Fixed Assets in 2026
In 2026, the receipt of goods, services and fixed assets in 1C is recorded on the basis of the supplier’s source documents, taking into account the economic substance of the…
Add a Database, Counterparty, and User in 1C: Step-by-Step Instructions
In 2026, an existing information database is added through the 1C launch window, a counterparty through the counterparty directory, and a user through the administration section…
Take-Home Pay in Kazakhstan in 2026: How to Calculate the Amount Payable
In 2026, take-home pay is determined as the income accrued for the payroll month less applicable mandatory and other lawful deductions.…
Finding Items in 1C 8.3: Where to Look for Documents, Directories, and Commands
In 2026, there is no universal path to documents, directories, and commands in 1C 8.3: first determine the object type, then look for it in the relevant section…
Working as a Self-Employed Person in Kazakhstan in 2026: How to Register and Account for Income
In 2026, an individual may apply the special tax regime for self-employed persons if the conditions of this regime are met; for work through…
Entries in 1C in 2026: How to Create, Check and Correct Them
In 2026, an entry in 1C is created by posting the document provided for the relevant business transaction: the accountant checks the debit, credit,…
Instructions for 1C: Step-by-Step Work with the Database, Orders, and Extensions
In 2026, the step-by-step procedure for working in 1C is determined by the installed configuration, its release, enabled features, and user permissions; when recording…
Average Salary in Kazakhstan: How to Calculate It Under the 2026 Rules
In 2026, an employee’s average salary is calculated in accordance with the applicable labor legislation procedure, based on the calculation period, time worked…
Registration of an LLP in Kazakhstan in 2026: Procedure and Documents
In 2026, the state registration of an LLP is formalized as the registration of a legal entity; Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not…
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