- From January 1, 2026, VAT can only be credited if it is confirmed in the IS ESF system before submitting the VAT declaration.
- All VAT payers must adjust their business processes to comply with this new requirement.
- Including VAT in the declaration without prior confirmation in IS ESF will lead to discrepancies and questions from tax authorities.
- Accountants and integrators should review and update their procedures to ensure timely confirmation in the system.
- The new rule synchronizes VAT accounting with the information system, making timely confirmation critical for VAT credit rights.
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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