The State Revenue Department for the City of Astana reminds taxpayers of the key features of the VAT Return Pre-Filling Service (Tax Reporting Form 300.00).
The service generates a draft VAT return based on information available in the information systems of the State Revenue authorities, including the Electronic Invoices Information System (ESF IS), taxpayers' personal accounts, and customs declarations.
The service operates on a T-1 principle, meaning that information is updated with a one-day delay. Consequently, electronic invoices issued today, as well as submitted VAT input tax credit notifications, will be reflected in the pre-filled VAT return only on the following day.
Particular attention should be paid to completing VAT input tax credit notifications. When generating the pre-filled return, the service takes into account only notifications with the status "Confirmed". Therefore, the accuracy and completeness of the information provided directly affect the quality of the automatically generated data.
The service enables taxpayers to verify information before submitting their tax returns and helps reduce the likelihood of errors when completing Tax Reporting Form 300.00.
At the same time, the State Revenue Department for the City of Astana emphasizes that the service relies on information submitted by taxpayers themselves. If the data are amended or updated after the draft return has been generated, this may affect the results of the desk audit (cameral control) and may subsequently lead to the issuance of tax notifications.
Taxpayers are therefore advised to verify the accuracy of the information they submit in a timely manner and to use the pre-filling service as an additional tool for preparing accurate and compliant tax reporting.
