{"id":53313,"date":"2026-09-16T07:00:06","date_gmt":"2026-09-16T04:00:06","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=53313"},"modified":"2026-09-16T07:00:06","modified_gmt":"2026-09-16T04:00:06","slug":"e-tamga-vat-refund-kazakhstan-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/e-tamga-vat-refund-kazakhstan-2026\/","title":{"rendered":"e-Tamga and VAT Refunds: Changes Effective September 15, 2026"},"content":{"rendered":"

e-Tamga and VAT Refunds: Changes Effective September 15, 2026<\/strong><\/h2>\n

Starting September 15, 2026, Kazakhstan will introduce changes concerning the automated control of electronic invoice issuance through the e-Tamga service and the procedure for refunding excess value-added tax (VAT). The changes were introduced by Order No. 589 of the Acting Minister of Finance of the Republic of Kazakhstan dated August 31, 2026. The amendments affect the rules governing the VAT balance in the e-Tamga service, the procedure for sending information notifications, the process for refunding excess VAT, and certain aspects of desk audits. Companies registered as VAT payers should take the updated requirements into account when working with electronic invoices and tax reporting.<\/p>\n

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VAT Balance in the e-Tamga Service<\/strong><\/h3>\n

When assigning a registration number to an electronic invoice (EI), the e-Tamga service takes into account the information from the VAT payer’s tax account. The calculated VAT balance is displayed in the digital systems of the state revenue authorities and in the tax account and is automatically adjusted as changes occur. If a VAT payer generates electronic invoices through its own accounting system, the current VAT balance is requested through that system, provided that it digitally interacts with the e-Tamga service. Information on electronic invoices, accompanying consignment notes for goods, goods declarations, applications for the import of goods and payment of indirect taxes, as well as payment information, is transmitted to e-Tamga from the digital systems of the state revenue authorities in synchronous mode.<\/p>\n

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Information Notifications on VAT Calculations<\/strong><\/h3>\n

Based on the results of the calculations, the e-Tamga service sends the VAT payer an information notification indicating the relevant amounts. The notification is sent to all digital services specified by the VAT payer during registration. If the buyer has funded the tax account using its own funds, the information may be received through the web portal and mobile application of the digital government, via SMS, or through the digital systems of the state revenue authorities. A notification confirming the fulfillment of the notice is sent by the service within one business day. When registering with e-Tamga, the VAT payer specifies the digital services used, a mobile phone number, and an email address.<\/p>\n

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Procedure for Refunding Excess VAT<\/strong><\/h3>\n

Excess VAT is refunded as part of the public service \u201cRefund of Value-Added Tax from the Budget.\u201d The service is provided by the territorial authorities of the State Revenue Committee. A VAT payer may apply for a refund in person, through the digital government web portal, or through the digital systems of the state revenue authorities. The VAT payer must indicate the refund claim in the next VAT return. The public service is provided free of charge, while an electronic digital signature (EDS) is required when applying through the portal.<\/p>\n

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VAT Refund Timeframes<\/strong><\/h3>\n

The refund timeframe depends on the applicable procedure. Under the simplified procedure, the refund is processed within 15 business days from the date the VAT return containing the refund claim is submitted. If the refund is made following a thematic tax audit, the timeframe is 55 business days. Based on the conclusion to the tax audit report, the amount is refunded in equal installments of 1\/20 over 20 tax periods. Companies planning to claim excess VAT refunds should therefore take into account the applicable procedure and the corresponding timeframes.<\/p>\n

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Desk Audits: When a Discrepancy Notice Is Not Issued<\/strong><\/h3>\n

The changes also affect the procedure for issuing notices following desk audits. The state revenue authority does not send a supplier a notice of identified discrepancies in the following cases:<\/p>\n

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  1. if a notice has already been issued for the same violations;<\/li>\n
  2. if the total VAT amount on all invoices issued by the supplier for the period under review does not exceed 300 times the Monthly Calculation Index (MCI);<\/li>\n
  3. if the discrepancy between the supplier’s tax reporting and the electronic invoice system data is less than KZT 100,000.<\/li>\n<\/ol>\n

    These conditions should be taken into account when reviewing the results of desk audits and reconciling tax reporting with data in the electronic invoice system.<\/p>\n

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    Key Considerations for Businesses<\/strong><\/h3>\n

    The changes effective September 15, 2026 affect the practical processes of companies working with VAT and electronic invoices. VAT payers should take into account the procedure for calculating and adjusting the VAT balance in e-Tamga, monitor incoming information notifications, and ensure the accuracy of the data used when issuing electronic invoices. Companies claiming excess VAT refunds should also consider the established procedure for submitting refund claims and the applicable processing timeframes. Particular attention should be paid to ensuring consistency between tax reporting data and information contained in the electronic invoice system, taking into account the updated desk audit provisions.<\/p>\n

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    FChain Accounting and Tax Services<\/strong><\/h3>\n

    Changes concerning VAT, electronic invoices, and tax reporting require businesses to maintain accurate accounting records and carefully monitor their tax obligations. FChain provides professional accounting, tax, and legal support to companies operating in Kazakhstan.<\/p>\n