Abolition of the VAT Registration Certificate

Abolition of the VAT Registration Certificate

 As of January 1, 2026, the provisions of the new Tax Code of the Republic of Kazakhstan come into force, introducing significant changes to the procedure for registering value-added tax (VAT) payers.

 

VAT Registration Certificate Will No Longer Be Issued

From this date, the VAT registration certificate will no longer be issued (generated). At the same time, VAT payer registration will continue to be carried out in accordance with Articles 99–103 of the Tax Code of the Republic of Kazakhstan, however, confirmation of registration will be provided without a separate document.

 

Changes to the Electronic Invoice (EI) Form

In connection with the abolition of the certificate, changes have been made to the electronic invoice form:

• in section “B. Supplier Details,” a new line has been added – line 9 “Date of VAT Registration.” This date becomes the key identifier confirming the VAT payer status.

 

How It Will Work in Practice

For taxpayers registered as VAT payers starting from January 1, 2026

• the VAT registration date will be reflected automatically in the electronic invoice;
• no additional details or certificate numbers will be required.

For VAT payers registered before January 1, 2026

• the current mechanism for issuing electronic invoices remains in place, including the option to indicate the series and number of the VAT registration certificate;
• the transition to the new format will take place without the loss of previously issued data.

 

What Businesses Should Consider

Businesses should take into account that the abolition of the VAT registration certificate is part of the overall course toward digitalization and simplification of VAT administration. Verification of VAT payer status will be carried out based on the registration date and data from the information systems of the State Revenue Committee, without the use of a separate confirming document. In this regard, accounting and finance departments are advised to check the accuracy and relevance of data in their accounting systems in advance to ensure correct issuance of electronic invoices and avoid potential errors.

 

How FChain Helps Adapt to the Changes

We monitor changes in tax legislation and help clients correctly adapt accounting processes and document flow to new requirements in order to avoid errors and reduce tax risks.

For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

VAT and Business: What Changes Will Take Effect from 2026

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

January 15, 2026