- Starting January 1, 2026, Kazakhstan will require taxpayers to manually allocate and confirm input VAT credits in IS ESF instead of automatic crediting.
- In the “Received ESF” portal, invoices can be selected individually or in bulk by quarter, after which the system generates a VAT offset confirmation notification.
- Taxpayers may allocate only part of an invoice’s VAT to a period and later increase or decrease previously assigned amounts.
- The VAT offset notification must be confirmed in IS ESF before filing Form 300.00 for the quarter, or the credit may be lost.
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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