Statistical Reporting for 2027: New AI Reporting Form and Submission Deadlines - FCHAIN

Statistical Reporting for 2027: New AI Reporting Form and Submission Deadlines

Starting January 1, 2027, Kazakhstan will introduce an updated schedule for the submission of primary statistical data under nationwide and departmental statistical surveys for 2025–2027. The amendments were approved by an order of the Head of the Bureau of National Statistics and introduced into Order No. 209 dated December 12, 2024. The updated schedule establishes the categories of respondents, the list of statistical reporting forms, and the deadlines for submitting reports for 2027. One of the key changes is the introduction of a new annual report on the use of artificial intelligence in enterprises, Form 1-AI. In addition, reporting requirements for organizations operating in education, healthcare, and social services will be revised, while submission deadlines for certain statistical forms will be clarified. Companies should review the new requirements in advance, identify the forms applicable to their operations, and organize the preparation of the necessary reporting data.

 

New Form 1-AI: Which Companies Must Report on the Use of Artificial Intelligence?

Starting in 2027, Form 1-AI, “Report on the Use of Artificial Intelligence in Enterprises,” will be included in the statistical reporting schedule for the first time. The report will be submitted annually and will apply to legal entities that meet the established criteria regarding employee headcount and primary economic activity. The obligation to submit Form 1-AI applies to legal entities with more than 100 employees. In addition, the organization’s primary economic activity must correspond to one of the following codes under Kazakhstan’s General Classification of Economic Activities (OKED): 01–03, 05–09, 10–33, 35, 36–39, 49–52, 84.11, 84.12, 84.13, 84.21, and 84.30. These codes cover various sectors of economic activity, including agriculture, industry, transportation, warehousing, and certain areas of public administration. The statistical survey will be conducted on a complete-enumeration basis, meaning that it will cover all organizations meeting the established criteria. The first Form 1-AI report for 2027 must be submitted by February 25, 2028, inclusive. Accordingly, although the new form will be introduced into the reporting schedule in 2027, the first report will be due in the following calendar year. A separate reporting procedure is established for branches, representative offices, and other separate structural subdivisions. They will submit Form 1-AI at their respective locations if the legal entity has delegated the relevant reporting authority to them.

Correct classification of a company’s primary economic activity is particularly important when determining whether the new reporting requirement applies. Organizations can verify the relevant codes and their descriptions using the Classification of Economic Activities of the Republic of Kazakhstan (OKED) available on the FChain website. This allows companies to compare their activities against the list of codes covered by the new statistical survey.

 

Changes to Form 1-Services for Education, Healthcare, and Social Service Organizations

Starting in 2027, the requirements for submitting the quarterly Form 1-Services will change. The updated form will be titled “Report on the Volume of Services Provided by Organizations in Education, Healthcare, and Social Services.” Form 1-Services will be submitted exclusively by legal entities whose primary economic activities fall under OKED codes 85, 86, 87, and 88. This requirement applies regardless of the organization’s form of ownership or number of employees. The submission deadline is the 15th day of the month following the reporting quarter, inclusive. Organizations meeting the established criteria must therefore take this deadline into account when planning the preparation of their quarterly statistical data. Separate requirements apply to legal entities with branches, representative offices, and other separate subdivisions. If an organization has delegated statistical reporting authority to these subdivisions, they will submit the form independently at their respective locations. If such authority has not been delegated, responsibility for submitting the report remains with the legal entity. In this case, the reporting data must be prepared separately for each branch, representative office, and other separate subdivision, including information about their locations. Therefore, organizations operating in education, healthcare, and social services must consider both the updated respondent eligibility criteria and the procedure for preparing statistical reports when they have geographically separate subdivisions.

 

Form 8-AG: Reporting on Agricultural Services

The updated schedule also provides for the submission of Form 8-AG, “Report on the Provision of Agricultural Services.” Unlike quarterly and annual statistical surveys, this form is submitted once every three years. For 2027, Form 8-AG must be submitted by legal entities and their structural and separate subdivisions whose activities correspond to OKED code 01.6. When determining whether this reporting obligation applies, both primary and secondary economic activities are taken into account. Consequently, the requirement may apply not only to organizations whose principal business activity involves agricultural services but also to legal entities providing such services as an additional activity. The deadline for submitting Form 8-AG for 2027 is April 20, 2028, inclusive. Companies operating in the agricultural sector should consider the reporting frequency and verify whether their economic activities correspond to the specified OKED code.

 

Submission Deadlines for Major Statistical Reporting Forms for 2027

In addition to introducing Form 1-AI and revising certain statistical surveys, the updated schedule establishes submission deadlines for other reporting forms. The following deadlines apply to organizations subject to the respective reporting requirements.

1. Form 2-SB. Quarterly reports must be submitted by the 25th day of the month following the reporting quarter, inclusive. The annual report for 2027 must be submitted by March 31, 2028.
2. Form 1-PF. The quarterly reporting deadline is the 25th day of the month following the reporting quarter. The annual report for 2027 must be submitted by April 5, 2028.
3. Form 2-Services. Quarterly reports must be submitted by the 25th day of the month following the reporting quarter. The annual report for 2027 is due by March 30, 2028.
4. Form 1-L. The annual statistical report for 2027 must be submitted by February 12, 2028, inclusive.
5. Form 1-Invest. Monthly reports must be submitted by the 2nd day of the month following the reporting month. The deadline for the annual report for 2027 is April 15, 2028.
6. Form 2-Trade. Monthly reports must be submitted by the 3rd day of the month following the reporting month, inclusive.
7. Form 11, “Report on the Condition of Fixed Assets.“ The annual report for 2027 must be submitted by April 15, 2028.

All the deadlines listed above are inclusive. Annual statistical reports for 2027 must be submitted in 2028 according to the dates established in the updated schedule. It is important to note that these deadlines apply to different statistical reporting forms, while the obligation to submit each form depends on the requirements established for the relevant categories of respondents. Organizations should therefore verify not only the submission dates but also whether each reporting form applies to their activities.

 

What Companies Should Consider When Preparing Statistical Reports

The updated statistical reporting schedule for 2027 affects organizations across various sectors of the economy. The introduction of Form 1-AI establishes an additional statistical survey for legal entities with more than 100 employees operating under specified OKED codes. At the same time, amendments to Form 1-Services clarify the categories of respondents and the procedure for submitting data by organizations in education, healthcare, and social services. When preparing for the new reporting period, companies should identify the statistical forms applicable to their operations, verify that their primary and, where required, secondary economic activities correspond to the specified OKED codes, and consider their employee headcount. These indicators are relevant when determining whether particular reporting obligations apply. Special attention should be given to reporting arrangements in companies with branches, representative offices, and other separate subdivisions. Depending on the authority delegated to them, statistical data may be submitted independently by these subdivisions or centrally by the legal entity, with information provided separately for each subdivision. Timely verification of applicable requirements and planning of statistical reporting deadlines will enable companies to organize the preparation of reporting data and incorporate the changes into their accounting and HR administration processes.

 

Professional Accounting and Legal Services by FChain

The updated statistical reporting schedule requires businesses to pay close attention to accounting records, the identification of applicable requirements, and the organization of internal processes. The accuracy of financial and employee information, the classification of economic activities under the relevant OKED codes, and the timely preparation of documentation are particularly important. FChain provides professional accounting, HR administration, and legal support services to businesses in Kazakhstan. Depending on an organization’s needs, the following services are available:

• Accounting and tax services — Maintaining accounting records, organizing financial data, and preparing reports in accordance with the requirements of Kazakhstan’s legislation.
• Accounting Recovery — Restoring accounting documentation and correcting accounting records to ensure the completeness and accuracy of financial information.
• Payroll services — Calculating employee salaries and related mandatory payments based on HR records and applicable legal requirements.
• HR Services — Maintaining HR records and documentation necessary for organizing and managing employee information.
• Legal support for business — Providing legal support to companies on regulatory compliance and the organization of operations involving legal entities and their subdivisions.

The changes to statistical reporting for 2027 are intended to update the procedures for collecting data on organizational activities, including the use of artificial intelligence, service provision, and other indicators of economic activity. For companies, this means taking into account the revised respondent eligibility criteria, verifying applicable reporting forms, and meeting the established submission deadlines. Proper organization of accounting and HR administration, together with timely assessment of regulatory requirements, is essential for preparing accurate and reliable reporting information. FChain provides comprehensive accounting, HR administration, and legal support services to businesses in Kazakhstan, contributing to systematic recordkeeping and compliance with applicable legislation.

 

Staffing Schedule in the UECAS: New Requirements for Employers

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

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