- The Ministry of Finance updated the rules for automated control of electronic invoices via “e-Tamga” and excess VAT refunds; the changes take effect on September 15, 2026.
- VAT refunds are processed within 15 working days under the simplified procedure, 55 working days after a thematic tax audit, or in 1/20 installments over 20 tax periods based on a tax audit report.
- Refund requests are made through the regular VAT declaration and the “Refund of Value Added Tax from the Budget” public service, available in person or digitally; portal applications require an EDS.
- “e-Tamga” sends VAT calculation messages to the taxpayer’s registered digital channels, while buyers may receive them via portal, app, SMS, or revenue authority systems; notifications are sent within one working day.
- The service automatically tracks VAT balances and invoice data, and discrepancy notices may be withheld in certain cases, such as repeated violations or when total VAT on audited invoices does not exceed 300 MCI.
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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