- When returning goods in 2026, the VAT rate indicated in the electronic invoice (ЭСФ) should be 12%, which was the rate at the time of the original sale in December 2025.
- The VAT rate at the time of the original transaction applies, not the new 16% rate effective from January 1, 2026.
- The date of the return is considered the date of the turnover adjustment, but the original VAT rate is used for the return invoice.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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