Recognition of VAT Input Credit through E-invoice IS - FCHAIN

Recognition of VAT Input Credit through E-invoice IS

Starting January 1, 2026, changes have come into force in Kazakhstan that significantly affect the procedure for recognizing VAT for input credit. The new requirements are set out in Paragraph 8 of Article 410 of the Tax Code of the Republic of Kazakhstan and apply to all VAT payers without exception.

 

What has changed

VAT can now be credited based on electronic invoices (E-Invoice) only if there is a confirmation mark in the Information System of Electronic Invoices (E-Invoice IS).

Key requirement:

The confirmation mark must be applied before submitting the VAT return (Form 300.00). If this requirement is not met, the VAT amount is not considered eligible for input credit, even if the E-Invoice has been received.

 

New VAT process

The process for accounting input VAT is now as follows:

1. Incoming E-Invoice is received
2. A VAT recognition mark is applied in E-Invoice IS
3. Only after that, the amount is included in the VAT return (Form 300.00)

Important: If the mark is missing, discrepancies will arise during desk audits, leading to inquiries from tax authorities and possible adjustments.

 

What this means for businesses

Companies must review their current business processes. Working with E-Invoice is no longer a formal procedure but a critical part of tax accounting. Any delay in applying the recognition mark may result in temporary loss of the right to claim VAT credit, directly affecting financial performance.

This is especially relevant for companies with a high volume of documents, where E-Invoice processing is manual or only partially automated. In such cases, the risk of human error, missed documents, or delays increases significantly.

 

What should be done now

Businesses should adapt to the new requirements as soon as possible. First, conduct an audit of current E-Invoice processing workflows to identify potential delays or errors. It is essential to ensure that the VAT recognition mark is applied on time and before reporting.

It is also recommended to update internal regulations, clearly define responsibilities for E-Invoice processing, and control deadlines. Ideally, manual operations should be minimized, and automated tools should be implemented to track document statuses and trigger timely actions.

 

Why automation is essential

With manual processing of large volumes of E-Invoice, the risk is high:

• – missing the confirmation mark
• – applying it late
• – discrepancies with the VAT return

Under the new rules, such errors become critical.

 

Accounting and Tax Services by FChain

FChain offers solutions that fully adapt E-Invoice processes to the 2026 requirements. We provide comprehensive accounting and tax services for businesses in Kazakhstan, considering current legislation and digitalization of tax administration.

Our services:

Accounting services: comprehensive accounting and tax management in full compliance with Kazakhstan legislation. We ensure accuracy, timely reporting, and transparency.

Payroll calculation: accurate and timely payroll processing, including all taxes, contributions, and obligations.

Partnering with FChain is not just outsourcing, but a strategic partnership. We ensure rapid adaptation to regulatory changes, build efficient processes, and allow your business to focus on growth without being distracted by complex accounting and tax matters.

 

Transformation of Tax Administration in Kazakhstan

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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