Kazakhstan Introduces Pre-Filled VAT Returns: Efficiency Gains with Data Accuracy Responsibilities

Summary

VAT returns (Form 300.00) are pre-filled using data from e-invoices, taxpayer accounts, and customs declarations, improving efficiency in reporting.
Data is updated with a one-day delay, meaning recent transactions (e-invoices or VAT deduction notifications) only appear the next day.
Accuracy remains critical, as taxpayers are responsible for correct input data, which directly impacts desk audit outcomes and potential notifications.

Briefing document & Podcast: Kazakhstan Advances E-Invoicing and E-Reporting Mandate: Key Details for 2026 Implementation – VATupdate

Unofficial translation

Pre-filled VAT Return

22 May 2026, 11:17
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The pre-filling of the VAT return (Form 300.00) is carried out based on data from the information systems of the state revenue authorities, including electronic invoices, taxpayer personal accounts, and customs declarations.

The service is updated with a one-day delay. For example, if electronic invoices are issued today or notifications regarding VAT input deduction are submitted, they will only appear in the system the following day.

Please note that the pre-filling service uses data from confirmed notifications of VAT input deduction, therefore these must be completed carefully and accurately.

The service assists taxpayers in completing the VAT return and reduces the number of desk audit (cameral control) notifications.

At the same time, the service generates information based on data submitted by the taxpayers themselves. If such data is subsequently changed or adjusted, this may affect the results of desk audits and lead to notifications.

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