- Deregistration from VAT occurs when switching from the general tax regime to the special tax regime (SNR) or upon cessation/liquidation of activity.
- Upon transition, taxpayers must submit a liquidation VAT report; deregistration date is the date the notification of regime change is submitted.
- Goods remaining in stock, previously credited for VAT, are recognized as taxable turnover at their book value, using the VAT rate effective the day before deregistration.
- For those using SNR before 2026, transitional rules allow notification and transition to the new SNR by March 1, 2026, with VAT deregistration effective January 1, 2026, and liquidation reporting for Q4 2025; stock is taxed at 12% as of December 31, 2025.
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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