In accordance with Article 503 of the Tax Code of the Republic of Kazakhstan, new rates (16%, 10%, 5%) have been added to the VAT rate directory in standard solutions.
To ensure that the standard VAT (Value Added Tax) rate is automatically populated correctly in documents in the 1C:Accounting 8 for Kazakhstan configuration, follow these steps:
Change the VAT (Value Added Tax) rate for items in the Nomenclature directory using the Bulk Attribute Change process (Administration - Maintenance - Data Adjustment section);
Change the standard VAT (Value Added Tax) rate in the user rights settings (User Settings - Default Values for Substitution in Documents and Directories - Standard VAT (Value Added Tax) Rate).
When creating new items in the “Nomenclature” directory, you can also use the VAT (Value Added Tax rate specified as the Standard VAT (Value Added Tax) Rate for New Items in the Default Values section of User Settings (Administration - User and Rights Settings - Users).
In 2026, the standard VAT rate in Kazakhstan was set at 16%. At the same time, the legislation provides for reduced rates of 5% and 10% for certain goods and services, as well as a 0% rate for the relevant transactions.
Therefore, when preparing documents in 1C, the specifics of the transaction must be taken into account and the correct VAT rate must be specified.
Frequently Asked Questions
Question: What is the standard VAT rate in 2026?
Answer: From January 1, 2026, the standard VAT rate is 16%.
Question: Can the 12% VAT rate be applied in 2026?
Answer: The 12% rate is not applied as the standard rate. From 2026, the standard rate is set at 16%.
Question: To which goods and services does the 5% VAT rate apply?
Answer: The 5% rate applies to certain medicines, medical devices, and medical services specified by law.
Question: When does the 10% VAT rate apply?
Answer: In 2026, the 10% rate applies to turnover from the sale of domestic periodicals.
Question: When does the 0% VAT rate apply?
Answer: The 0% rate applies to transactions provided for by the Tax Code, including certain export transactions and international transportation.
Question: What VAT rate applies to imports?
Answer: Unless the Tax Code provides for a special rate for imports, the standard 16% rate applies to taxable imports.
Question: Where can the VAT rate be specified in 1C?
Answer: The VAT rate is specified in the relevant document depending on the type of transaction and the document used. When completing the document, the rate corresponding to the transaction must be selected.
Question: In 2026, will 1C automatically apply the 16% rate instead of 12%?
Answer: This depends on the configuration version used and the settings in the infobase. It is recommended to verify that the VAT rate is specified correctly when preparing documents.
Question: What happens if the VAT rate is specified incorrectly?
Answer: An incorrect rate may result in an incorrect calculation of the VAT amount in the document and distort tax reporting figures. Therefore, the VAT rate must be checked before posting the document.