Deregistration from VAT when switching to the Special Tax Regime in 2026

Deregistration from VAT when switching to the Special Tax Regime in 2026

From 2026, the procedure for VAT deregistration when switching to the Special Tax Regime (STR) becomes more stringent. According to paragraph 1 of Article 103 of the new Tax Code of the Republic of Kazakhstan, VAT deregistration is now permitted only in strictly defined cases. At the same time, the new Tax Code does not provide for the possibility of voluntary withdrawal from VAT payer status.

 

When a taxpayer is deregistered from VAT

VAT deregistration occurs exclusively in the following two situations:

1. Transition from the general taxation regime to the STR;
2. Termination of activity / liquidation.

 

VAT reporting when switching to the STR

If a taxpayer switches from the general taxation regime to the STR, they must simultaneously submit a liquidation VAT tax return to the tax authority together with the notification of the applied tax regime (as a rule, Form 300.00 submitted in liquidation order).

 

Inventory balances upon VAT deregistration: what is taxable

It is important to consider the key rule: inventory balances for which VAT was previously credited are recognized as taxable turnover upon VAT deregistration.

 

How turnover on inventory balances is determined

Turnover on inventory balances is calculated based on the book value reflected in accounting records, without taking into account revaluation and impairment.

 

VAT deregistration date: why it is decisive

According to subparagraph 7) of paragraph 2 of Article 103 of the new Tax Code of the Republic of Kazakhstan, VAT deregistration is carried out from the date the STR begins to be applied.
The STR start date is required to determine both the VAT deregistration date and the applicable VAT rate for turnover in the form of inventory balances.

 

Transition from the general taxation regime to the STR in 2026

For taxpayers applying the general taxation regime, the STR start date is recognized as the date of submission of the notification on the applied tax regime (subparagraph 4) of paragraph 8 of Article 716 of the Tax Code).

For example, if the notification is submitted on January 5, 2026:

• the VAT deregistration date is January 5, 2026;
• liquidation VAT reporting is submitted for the 1st quarter of 2026.

 

Transitional provisions for former STR taxpayers (2026 rules)

Since the current special tax regimes (except for the STR for peasant and farm enterprises) are terminated from 2026, Article 840 of the new Tax Code provides transitional provisions.

Taxpayers who applied the STR before January 1, 2026 have the right to:

• submit a notification by March 1, 2026;
• switch to the new STR based on a simplified declaration from January 1, 2026.

 

What this means in practice

In this case:

• VAT deregistration is carried out from January 1, 2026;
• liquidation VAT reporting is submitted for the 4th quarter of 2025;
• turnover on inventory balances is determined as of December 31, 2025;
• a 12% VAT rate is applied.

Important: liquidation Form 300.00 must be submitted no later than the date of submission of the notification on applying the STR (but no later than February 15, 2026).

 

VAT rate when switching to the STR in 2026

For taxpayers who switch from the general taxation regime to the STR already in 2026, the date of turnover on inventory balances is recognized as the day preceding the VAT deregistration date. In this case, a 16% VAT rate applies.

 

How FChain can help

FChain can support the transition to the STR and proper VAT deregistration to help you avoid loss of time and additional tax assessments:

• verify the grounds and date of VAT deregistration (to ensure the correct VAT rate is applied);
• assist in preparing liquidation VAT reporting (Form 300.00) within the correct period and deadlines;
• prepare a tax register for inventory balances (based on book value, without revaluation/impairment) as of the correct date;
• calculate taxable turnover on inventory balances and apply the correct VAT rate (12% or 16%) according to your situation;
• conduct a rapid risk audit before submission of notifications and tax reporting.

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

Simplified Tax Regime in 2026: Deadlines and Procedure for submitting notification

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

January 9, 2026