How to Verify the Supplier's Tax Regime
Before accepting expenses for deductions on corporate income tax (CIT) or claiming value-added tax (VAT) for offset, it is important for the accountant to know exactly what tax…
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1C Updates in Kazakhstan: Where to Track Platform and Configuration Releases
How to generate and submit VAT declaration (form 300.00) in 1C:Бухгалтерия for Kazakhstan
VAT Declaration (Form 300.00) in 1C:Accounting for Kazakhstan Is Generated Automatically Based on Posted Documents and Synchronized ESF
Tax Refund
A VAT refund in 2026 is a refund from the budget of the confirmed VAT excess amount, that is, the difference arising when VAT attributable to offset exceeds…
ЭСФ is not being sent
The situation is familiar to almost every accountant in Kazakhstan: you issued an electronic invoice (ESF), clicked "Send" — but the document got stuck in the "Sending" status,…
VAT Threshold in 2026: 10 000 MCI and Registration
In 2026, the maximum turnover threshold for mandatory VAT registration is 10 000 MCI, or 43 250 000 tenge, with the MCI set at 4 325 tenge. Submit…
How to calculate vacation pay in Kazakhstan
Briefly: Vacation pay in Kazakhstan is calculated using the average daily earnings over 12 months, multiplied by the number of calendar vacation days excluding holidays. Wi…
Tax Debts by IIN: How to Check the Debt and Its Basis
Checking tax debts by IIN means matching an individual's individual identification number against tax accounting data and ensuring that…
Cash Register for a Store in Kazakhstan in 2026
A cash register for a store in Kazakhstan must support the issuance of fiscal receipts and the transmission of information to the fiscal data operator. It can be connected to an…
Form 300.00 without register 300.02 in CNP: error on the Taxpayer Cabinet side
If form 300.00 was uploaded to KNP without register 300.02, and when trying to add data manually the system throws an error — the issue is not in 1C. The check showed that…
VAT
VAT is value-added tax that a payer accounts for in taxable transactions and settlements with the state budget. For an accountant in 2026…
Self-Employed Status
Self-employed status in Kazakhstan means that an individual applies the special tax regime for the self-employed and meets the established conditions…
Tax Debt: What It Includes and How to Check It by IIN or BIN
In 2026, the tax authority collects the debt of an organization or tax agent from bank accounts if the outstanding amount exceeds the threshold…
Agreement with a Self-Employed Person in Kazakhstan
An agreement with a self-employed person in Kazakhstan is a written agreement under which an individual applying the special tax regime for self-employed persons…
PIT Calculation
The calculation of PIT in Kazakhstan in 2026 depends on the type of income, the recipient’s status, the tax base, and the deductions prescribed by law. Therefore…
Issuing an E-invoice for a non-resident.
When dealing with a non-resident, a Kazakhstani organization may need to record VAT and issue an electronic invoice. Before creating…
Depreciation in the Republic of Kazakhstan
Depreciation in the Republic of Kazakhstan is the systematic allocation of the depreciable amount of an item of property, plant and equipment or another non-current asset over its…
eGov Legal Entities
The query “eGov legal entities” is usually associated with searching for electronic government services for an organization: registering a new legal entity, obtaining…
Self-Employed Yandex Pro Worker in Kazakhstan in 2026
The search query “Yandex self-employed” usually refers to an individual who earns income from orders through an online platform and applies a special…
What Taxes Does an Individual Entrepreneur Pay in Kazakhstan in 2026?
In Kazakhstan, an individual entrepreneur (IE) pays taxes in 2026 depending on the selected tax regime, income received, employees, and applicable tax benefits.…
Check CSHI by IIN: status and receipt of contributions online
In 2026, CSHI status can be checked online by IIN through the official service of the Social Health Insurance Fund or the eGov portal: the result…
Real Estate Tax in 2026: Property and Land Taxes
In Kazakhstan, “real estate tax” is not one payment but two. The first is property tax (on buildings, structures and housing). The second is land tax on…
Daily Official (Market) Exchange Rates
Daily Official (Market) Exchange Rates are the rates of the tenge against foreign currencies published by the National Bank of the RK.
Online Payroll: How to Calculate and Pay Employees
In 2026, online payroll is calculated in accounting software and paid by bank transfer to employees’ bank accounts or cards; Articles 622, 632,…
On Amendments to the List of International and Regional (Interstate) Standards, and in the Absence of Such, National (State) Standards, Resulting from the Application of the Tax Code of the RK.
In the list of international and regional (interstate) standards, and in their absence - national (state) standards, as a result...
CSHI in Kazakhstan: How to Determine the Amount in 2026
The CSHI amount in Kazakhstan is not the same for all payers. To determine it in 2026, an accountant must establish the payer’s status,…
Accounting Fundamentals: Principles, Fixed Assets and the Balance Sheet in 2026
In 2026, accounting in Kazakhstan is conducted on the basis of accrual and going concern, as stipulated by the Law of the Republic of Kazakhstan “On Accounting and Financial…
Checking Form 300.00 for VAT for Q1 2026
The form is filled out correctly. The changes that raised questions are related to innovations in VAT reporting that took effect in 2026, not to an error in the form itself. What…
Form 270 in Kazakhstan in 2026: How to Complete the Declaration and Appendices
In 2026, Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the filing deadline, the categories of declarants or the procedure for…
2 Days Left Until the Property Tax Payment Deadline!
The State Revenue Committee reminded taxpayers: there are two days left until the property tax payment deadline. The announcement was published on 30…
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