Kazakhstan has introduced a VAT crediting mechanism in its Electronic Invoices Information System (ESF) under Tax Code amendments effective from 1 January 2026. The system enables taxpayers to allocate and adjust VAT amounts on issued ESF on a partial and quarterly basis.
The State Revenue Committee of the Ministry of Finance of Kazakhstan informs that, as part of the amendments to the new Tax Code of the Republic of Kazakhstan, which entered into force on 1 January 2026, the Electronic invoices information system has implemented a mechanism for «Crediting the amount of VAT for issued ESF.
This mechanism provides for the selection of «Received ESF» the section of ESF for crediting, both individually and in masse every quarter.
After selecting the appropriate ESF, the taxpayer has access to summary information that contains the registration number of the ESF, the amount of VAT to be offset, as well as the quarter and year for which the allocation is made.
The adoption of these mechanisms provides for the possibility of partial allocation of the amount of VAT, that is, the taxpayer can independently determine the amount of tax to be deducted for a specific reporting period.
There is also the possibility of subsequent editing of the previously attributed VAT amount, including its adjustments to increase or decrease.
Considering the above, this mechanism allows you to reflect in the ESF only that part of the VAT amount that is subject to offset, and not to take out the rest if it is subject to overrepresentation.
This announcement was made on 1 April 2026.
