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Clarification of VAT Credit Procedures for Transition Period 2025-2026 by KGD

  • The KGD clarified VAT offset procedures for the transition period of 2025 to 2026.
  • Deputy Chairman Zhanibek Nurzhanov explained how accountants should handle VAT offsets during this period.
  • If a supplier issues an invoice in January 2026 for goods received in December 2025, the offset applies to the first quarter of 2026.
  • Subscribe to Uchet.kz for updates on tax and labor law changes.

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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