Kazakhstan has launched a pre-filled VAT declaration service for Form 300.00, automatically populating returns using data from state revenue information systems to assist taxpayers with filing and reduce desk audit notifications.
Kazakhstan has introduced a pre-filled Value Added Tax (VAT) declaration service for Form 300.00, enabling VAT returns to be automatically populated using data held in government information systems.
According to the state revenue authorities, the pre-filling of the VAT declaration (Form 300.00) is based on information available in the authorities’ systems, including electronic invoices, taxpayers’ personal accounts and customs declarations for goods.
The service is updated within one day. As a result, electronic invoices issued on a given day, or notifications relating to VAT credit claims submitted on that day, will only be reflected in the system on the following day.
The authorities stated that the service relies on data contained in confirmed notifications regarding VAT credit claims. Taxpayers have therefore been advised to complete such notifications carefully and accurately to ensure the correctness of pre-filled information.
The new service is intended to assist taxpayers in completing the tax reporting form (TRF) and to reduce the number of desk audit notifications issued by the authorities.
The authorities noted that the service generates information using data submitted by taxpayers themselves. Where that information is later amended or corrected, the changes may affect desk audit results and could result in the issuance of notifications.
This announcement was made on 22 May 2026.
