Updated VAT Declaration, Form 300: What Changed in 2026 - FCHAIN

Updated VAT Declaration, Form 300: What Changed in 2026

 

By Order of the Minister of Finance of the Republic of Kazakhstan dated March 26, 2026 No. 203, amendments and additions were made to tax reporting forms and the rules for their completion. The updates affect the VAT declaration (Form 300) and the procedure for reflecting claims for VAT excess refunds.

 

Effective Date

The Order comes into force on April 19, 2026, and applies to legal relations arising from January 1, 2026. Importantly, the changes apply to reporting for the period from October 1 to December 31, 2025.

 

Key Update — Simplified VAT Refund

The updated Form 300.00 allows all VAT payers to claim a refund of excess VAT under a simplified procedure in accordance with Article 127 of the Tax Code of the Republic of Kazakhstan. This expands access to faster refunds and simplifies the process for businesses.

 

Main Changes in Form 300

The amendments affected two key elements:

• line 300.00.032 — VAT refund claim
• Appendix 300.09 — details of VAT amounts claimed for refund

 

Changes to Line 300.00.032

In the new version:

1. Expanded cases when the line is not completed Line 300.00.032 is now not filled in:

• for initial declarations
• for liquidation declarations

2. Simplified refund structure

• the number of sub-lines has been reduced
• all simplified VAT refund cases are now reflected in line 300.00.032 I
• no longer divided by taxpayer categories

This simplifies form completion and reduces the risk of errors.

 

Changes in Appendix 300.09

Appendix 300.09 has been significantly revised:

1. Updated grounds for VAT refund

The new structure includes lines 300.09.001 I–V based on:

• zero-rated transactions (Article 128 of the Tax Code)
• special cases (Article 129)
• two types of simplified refund (Article 127)
• pilot projects (as a separate category)

2. Reduced number of lines

The form has become more compact and logical.

3. Updated completion rules

The rules for data reflection and inclusion criteria have been revised.

 

New Data Transfer Procedure

Updated rules for transferring amounts:

• from Appendix 300.09 to line 300.00.032
• clarified allocation across sub-lines

This is important to consider when preparing reports to avoid discrepancies.

 

What This Means for Business

The changes are aimed at simplifying the VAT refund procedure, standardizing reporting, reducing administrative burden, and increasing transparency in tax accounting. However, the updates require careful attention when completing the form, especially when claiming refunds.

 

FChain Services for Your Business

The FChain team offers comprehensive accounting and tax support in line with current legislation of Kazakhstan:

Accounting and tax services — Full business support, including bookkeeping and preparation/submission of reports, including Form 300.

Payroll calculation — Accurate and timely payroll processing, including taxes and social contributions.

Universal declaration — Preparation and submission in full compliance with requirements.

In a constantly changing tax environment, it is important to have a reliable partner to ensure accurate accounting and minimize risks. By working with us, you gain professional support and confidence in your compliance.

 

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Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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