VAT Input Offset: New Functionality from 2026 - FCHAIN

VAT Input Offset: New Functionality from 2026

Starting January 1, 2026, as part of the updated Tax Code of the Republic of Kazakhstan coming into force, a new functionality has been implemented in the Electronic Invoices Information System (EIIS) — the mechanism for “VAT Input Offset Allocation” based on issued electronic invoices.

 

What has changed

Taxpayers can now manage VAT input offset directly within the EIIS system. The new mechanism is available in the “Received EIIS” section and allows users to:

• select invoices for offset individually or in bulk (quarterly);
• view summary information for selected EIIS, including: EIIS registration number, VAT amount eligible for offset, and the reporting period (quarter and year).

 

Flexibility in VAT accounting

One of the key features is the ability to partially allocate VAT to offset. This means taxpayers can independently determine:

• the amount of VAT to be offset in the current reporting period;
• the portion to be deferred for future use or re-invoicing.

 

Editing and adjustments

The system also provides the ability to:

• edit previously allocated VAT amounts;
• adjust them both upwards and downwards.

This ensures greater flexibility and reduces the risk of errors in VAT allocation.

 

Practical significance

The new mechanism allows:

• more accurate reflection of VAT amounts eligible for offset;
• exclusion of amounts subject to re-invoicing;
• optimization of tax accounting and increased transparency.

 

Additional benefits for businesses

The implementation of this functionality significantly simplifies interaction with the EIIS system and reduces administrative burden. Previously, VAT allocation often required manual calculations and external controls. Now, all key actions are centralized within a single interface, minimizing errors and duplication.

Bulk selection of EIIS speeds up processing for businesses with high transaction volumes. Quarterly allocation aligns with tax reporting requirements and improves workflow consistency.

Additionally, increased transparency benefits both taxpayers and tax authorities, reducing the likelihood of disputes during audits.

 

Conclusion

The introduction of VAT input offset functionality in EIIS is an important step in the digitalization of tax administration. It provides businesses with a convenient tool to manage tax liabilities, improve accuracy, and reduce operational risks.

 

FChain Accounting and Tax Services

Changes in tax legislation and new EIIS mechanisms require not only understanding but also professional expertise and practical experience. FChain’s team consists of experts who work daily with VAT and EIIS and understand all practical nuances.

We provide comprehensive support for your business:

• Full accounting and tax bookkeeping in compliance with Kazakhstan legislation;
• Preparation and submission of tax reports — on time, error-free, and without penalties;
• Proper VAT rate application and tax liability determination tailored to your business;
• Payroll processing — accurate calculations, taxes, mandatory contributions, and HR support.

With FChain, you get not just a service, but a reliable partner who monitors legislative changes, mitigates risks, and supports informed financial decisions.

 

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Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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