Form 300.00 for 2026: What Has Changed in the VAT Declaration? - FCHAIN

Form 300.00 for 2026: What Has Changed in the VAT Declaration?

As of January 1, 2026, Kazakhstan has introduced updated rules for completing and submitting the Value Added Tax (VAT) declaration using Form 300.00. The changes are associated with the introduction of the new Tax Code of the Republic of Kazakhstan and affect VAT rates, the mandatory VAT registration threshold, the procedure for claiming input VAT credits, the structure of declaration appendices, and the rules for refunding excess VAT. Companies and individual entrepreneurs registered as VAT payers must take these new requirements into account when preparing their tax returns for 2026.

 

New Requirements for Form 300.00 and Submission Deadlines

The updated VAT declaration was approved by Appendix 12 to Order No. 695 of the Minister of Finance of the Republic of Kazakhstan, dated November 12, 2025. The form applies to legal relationships arising from January 1, 2026, and has been developed in accordance with the provisions of the new Tax Code.

Under Article 505 of the Tax Code, Form 300.00 must be submitted quarterly within the following deadlines:

1. Start of the filing period — no earlier than the 15th day of the month following the reporting quarter.
2. Filing deadline — no later than the 15th day of the second month following the reporting quarter.
3. VAT payment deadline — no later than the 25th day of the second month following the end of the reporting quarter, in accordance with Article 506 of the Tax Code.

Therefore, taxpayers must monitor the deadlines for filing VAT declarations and paying VAT separately. Compliance with these requirements is particularly important for companies that regularly carry out VAT-taxable transactions.

 

VAT Rates and Mandatory Registration Threshold in 2026

One of the key changes is the increase in the standard VAT rate. Under Article 503 of the Tax Code, the standard rate is 16% from January 1, 2026. Reduced rates are provided for certain categories of goods and services:

• ~ 16% — the standard VAT rate applicable from January 1, 2026.
• ~ 5% — the reduced rate for medicines, medical devices, and medical services in 2026.
• ~ 10% — the rate scheduled to apply to these categories of goods and services from January 1, 2027.

Due to the application of different VAT rates, line 300.00.001 I has been divided into separate sub-lines. Each sub-line is intended to report turnover subject to the corresponding VAT rate. When completing the declaration, taxpayers must correctly allocate taxable turnover according to the applicable rates. The threshold for mandatory VAT registration has also changed. From 2026, it is set at 10,000 Monthly Calculation Indices (MCI). This requirement is established by Subparagraph 2 of Paragraph 4 of Article 99 of the Tax Code. Companies and individual entrepreneurs must take the new threshold into account when determining whether they are required to register as VAT payers.

 

Changes to the Structure of Declaration Appendices

In 2026, the structure of appendices to Form 300.00 has been revised. The appendix previously used to report imports of goods subject to a modified VAT payment deadline has been removed. As a result, the subsequent appendices have been renumbered. The updated declaration contains eight appendices, numbered 300.01 through 300.08. Information on VAT amounts claimed for refund is reported in Appendix 300.08. References to appendix lines in the main declaration have also been updated. In particular, changes have been made to lines 002 and 014 to reflect the new numbering. When preparing tax returns, taxpayers should use the current appendices and verify that information is correctly transferred to the main declaration. This will reduce the risk of inconsistencies between Form 300.00 and its supporting appendices.

 

New Requirements for Claiming Input VAT Credits

The amendments also affect the procedure for claiming input VAT credits and clarify the list of documents that may serve as a basis for claiming VAT credits without an invoice.

These documents include:

1. Travel tickets.
2. Documents confirming air travel.
3. An inventory balance register prepared in accordance with Paragraph 4 of Article 205 of the Tax Code.

VAT supported by these documents may be claimed as an input VAT credit in the tax period determined under Article 481 of the Tax Code. In addition, Paragraph 8 of Article 480 of the Tax Code introduces an additional requirement concerning electronic invoices. Before submitting the VAT declaration, taxpayers must indicate in the Electronic Invoice Information System (EIIS) that they recognize the VAT stated in a received electronic invoice as eligible for an input VAT credit. Accordingly, companies must monitor not only the availability of supporting documents but also the correct recording of relevant transactions in the Electronic Invoice Information System. Compliance with this procedure is essential for accurately determining the amount of input VAT eligible for credit.

 

Refund of Excess VAT: How to Complete Line 300.00.032

The procedure for reporting claims for refunds of excess VAT has been aligned with Article 510 of the Tax Code.

For this purpose, Form 300.00 includes line 300.00.032, which must be completed only in a regular VAT declaration.

Depending on the grounds for the refund, taxpayers must provide the relevant information:

1. Box I — selected when applying the simplified procedure for refunding excess VAT under Article 127 of the Tax Code.
2. Box II — used when claiming a refund of excess VAT under pilot projects.
3. Box III — used to indicate the tax period for which the refund claim is submitted.

Correct completion of line 300.00.032 is necessary to report an excess VAT refund claim in accordance with the established procedure. Taxpayers should consider the grounds for the refund and verify the information included in the declaration.

 

FChain Kazakhstan — Professional VAT and Tax Reporting Services

The updated Form 300.00 requires companies to pay close attention to VAT calculations, the determination of applicable tax rates, the preparation of supporting documents, and compliance with reporting deadlines. Accurate recording of transactions in accounting and tax records, compliance with input VAT credit procedures, and proper preparation of information for excess VAT refunds are particularly important. FChain Kazakhstan provides professional accounting, tax, and legal services for businesses, offering comprehensive support for companies in accordance with the requirements of the legislation of the Republic of Kazakhstan.

• Accounting and Tax Services — maintenance of accounting and tax records, VAT calculations, preparation of Form 300.00, and monitoring of tax reporting deadlines.
• Accounting Recovery — restoration of accounting records, identification of errors from previous reporting periods, and preparation of reliable information for calculating tax liabilities.
• Legal Services — legal advice on the application of Kazakhstan’s legislation, including requirements related to the taxation of business activities.
• Legal Support for Business — comprehensive legal assistance to companies regarding regulatory compliance and the fulfillment of obligations to government authorities.
• Registration of Companies — assistance with establishing legal entities in Kazakhstan and preparing the necessary registration documents in accordance with applicable business regulations.
• Legal Audit — assessment of a company’s legal documentation and business activities to identify potential risks and non-compliance with applicable legislation.

Comprehensive professional support from FChain Kazakhstan enables companies to reduce administrative burdens, maintain accurate accounting and tax calculations, and fulfill their obligations to government authorities on time. The changes to the VAT declaration for 2026 affect the main stages of tax accounting, from determining the applicable VAT rate and mandatory registration requirements to claiming input VAT credits and submitting excess VAT refund claims. The revised appendix structure and additional requirements for electronic invoices increase the importance of accurate transaction recording and verification of accounting data. Systematic monitoring of tax obligations, correct application of the updated Form 300.00 requirements, and compliance with statutory deadlines help minimize the risk of errors and maintain stable and reliable tax processes within a company.

 

Tax Penalties in Kazakhstan Decreased in October 2026: New Rates

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820