- VAT can only be offset after VAT registration.
- A person becomes a VAT payer from the registration application date, or from the state registration date for newly formed legal entities.
- VAT paid on purchases made before registration cannot be deducted, even if the items are later used for taxable activity.
- Supplier invoices issued before registration do not qualify for VAT deduction.
- Timely VAT registration is important to avoid losing input tax credits.
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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