VAT offset from 2026: do not forget about the notification in the ESF IP
Since 2026, a new procedure for assigning VAT has been in effect.
According to paragraph 8 of Article 480 of the Tax Code of the Republic of Kazakhstan, if the amount of VAT on an electronic invoice is accepted as a credit, the taxpayer is obliged to make an appropriate note in the ESF IS.
The main rule is that the notification must be sent before submitting the VAT declaration — form 300.00, in which the corresponding VAT amount is reflected in the offset.
What is important to know:
it is not necessary to issue a separate notification for each ESF immediately after receiving it.;
You can generate one notification for several ESPs at once, for example, for a month or a quarter.;
after signing the EDS and confirming the notification, it can no longer be changed.;
if an error is detected, it is necessary to issue a new notification with the "Reverse" method;
the confirmed data is further used when pre-filling out the form 300.00.
Therefore, before sending the VAT declaration, be sure to check that all the VAT amounts that you plan to take into account are reflected and confirmed in the ESF IS.
First, the notification to the ESF Information System, then the form 300.00.
Save the publication so that you don't forget it when preparing reports, and share it with colleagues and accountants.
