Kazakhstan VAT Form Changes Effective January 1, 2026

1. Updated VAT Declaration Forms

Form 300.00 (Quarterly VAT Declaration):
- Remains the primary form for domestic VAT reporting.
- New fields will be added for:
  - Digital signature verification.
  - Biometric identification for high-risk taxpayers.
  - Integration with the Virtual Warehouse (VW) system for goods traceability.
- Enhanced validation of input VAT credits to prevent fraudulent claims. [vatupdate.com], [leinonen.eu]
Form 328.00 (Monthly Declaration for EAEU Imports):
- Continues for indirect tax reporting on goods imported from EAEU countries.
- Will include expanded details for electronic invoicing and VW compliance. [leinonen.eu]

2. Mandatory Electronic Invoicing

All VAT payers must issue invoices through the Electronic Invoice Information System (EIS).
E-Tamga system introduced:
- Requires advance VAT payment before invoice issuance for certain taxpayers (e.g., newly registered VAT payers).
Non-compliance can lead to suspension of e-invoice issuance, effectively halting operations. [vatupdate.com], [b1.ru]

3. VAT Rate and Threshold Adjustments

Standard VAT rate rises from 12% to 16%.
Reduced rates:
- 5% for medicines and medical services in 2026.
- 10% for the same categories starting 2027.
Registration threshold lowered to 10,000 MCI (~40 million KZT).
Voluntary deregistration abolished—once registered, businesses cannot opt out. [ey.com], [vatupdate.com]

4. Compliance Enhancements

Biometric ID required for VAT registration and updates.
Risk-based monitoring integrated into e-invoicing.
Expanded use of Virtual Warehouse for goods tracking.
Possible introduction of SAF-T (OECD-standard audit files) for digital audits. [leinonen.eu]

5. Key Deadlines

Form 300.00: Quarterly filing by the 25th day of the month following the quarter.
Form 328.00: Monthly filing by the 20th day of the following month.
E-invoices must be issued within 15 days of the transaction date. [leinonen.eu]

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