VAT Accounting by Different Rates Introduced on State Procurement Portal from April 2026

• The state procurement web portal now supports VAT accounting at different rates by financial year.
• For 2025 creditor debt carried into 2026, a default VAT rate of 16% applies in contracts.
• If a contract in 2026 includes items taxed at both 12% and 16% VAT, unit prices should be listed without VAT, with the final amount calculated using the 16% rate.
• The system will allow explanatory notes on obligations and VAT rates by financial year in supplementary agreements.
• Users are advised to consider these features when drafting contracts and fulfilling obligations in the system.

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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