Kazakhstan VAT

Section 1 — Quick reference

Quick reference field/value table

Field	Value
Country	Kazakhstan (Republic of Kazakhstan)
Tax name	NDS (Nalog na Dobavlennuyu Stoimost / VAT)
Standard rate	12%
Reduced rates	None (single standard rate for domestic)
Zero rate	0% (exports, international transport, certain agricultural)
Return form	Form 300.00 (quarterly NDS declaration)
Filing portal	https://cabinet.salyk.kz
Authority	Committee of State Revenue (KGD) under Ministry of Finance
Currency	KZT (Kazakhstani Tenge) only
Filing frequency	Quarterly
Deadline	15th of the second month following the quarter end
EAEU membership	Yes — special rules for intra-EAEU trade (Russia, Belarus, Armenia, Kyrgyzstan)
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key Form 300.00 lines

Line	Meaning
300.00.001	Taxable turnover at 12%
300.00.002	Zero-rated turnover (exports)
300.00.003	Exempt turnover
300.00.004	Reverse charge on imported services
300.00.005	EAEU goods imports
300.00.006	Total output NDS
300.00.007	Input NDS on domestic purchases
300.00.008	Import NDS (customs)
300.00.009	EAEU import NDS
300.00.010	Input NDS on reverse charge
300.00.011	Total input NDS
300.00.012	Net NDS payable or excess
300.00.013	Excess carried forward

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	12%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Kazakhstan
Unknown EAEU vs non-EAEU origin	Non-EAEU (customs)
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge (300.00.004/010)
Unknown blocked-input status	Blocked

Red flag thresholds

Threshold	Value
HIGH single-transaction size	KZT 5,000,000
HIGH tax-delta on a single default	KZT 300,000
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net NDS position	KZT 10,000,000

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — Bank statement for the quarter. Acceptable from: Halyk Bank, Kaspi Bank, Forte Bank, Jusan Bank, Bank CenterCredit, Otbasy Bank, or any other.
• Recommended inputs — Electronic invoices (ESF from esf.gov.kz), client BIN/IIN.
• Ideal inputs — Complete ESF register, EAEU import documentation, Form 328.00 (EAEU import declaration), prior Form 300.00.

Refusal catalogue

• R-KZ-1 — Simplified declaration — "Simplified declaration entities have different NDS rules. Out of scope." (Trigger: client on simplified regime)
• R-KZ-2 — Special tax regime (patent, fixed) — "Special regimes may not require NDS returns. Out of scope." (Trigger: patent or fixed deduction regime)
• R-KZ-3 — Partial exemption — "Input NDS apportionment required." (Trigger: mixed taxable and exempt)
• R-KZ-4 — EAEU complex transactions — "Complex EAEU transactions require specialist. Out of scope." (Trigger: EAEU triangulation/tolling)
• R-KZ-5 — Income tax — "This skill handles NDS only." (Trigger: user asks about CIT/PIT)

Section 3 — Supplier pattern library

3.1 Kazakh banks (fees exempt — exclude)

Kazakh banks pattern table

Pattern	Treatment	Notes
HALYK BANK, HALYK	EXCLUDE	Financial service, exempt
KASPI BANK, KASPI	EXCLUDE	Same
FORTE BANK, JUSAN BANK	EXCLUDE	Same
BANK CENTERCREDIT, OTBASY BANK	EXCLUDE	Same
PROTSENTY, INTEREST	EXCLUDE	Interest
KREDIT, ZAIM	EXCLUDE	Loan principal

3.2 Government and statutory bodies (exclude)

Government and statutory bodies pattern table

Pattern	Treatment	Notes
KGD, SALYK, TAX COMMITTEE	EXCLUDE	Tax payment
TAMOZHNYA, CUSTOMS	EXCLUDE	Duty (import NDS separate)
SOCIAL FUND, GFSS	EXCLUDE	Social contributions
GOVERNMENT OF RK	EXCLUDE	Government fee

3.3 Utilities

Utilities pattern table

Pattern	Treatment	Box	Notes
SAMRUK-ENERGO, KEGOC, AREK	Domestic 12%	300.00.007	Electricity
ALMATY SU, ASTANA SU	Domestic 12%	300.00.007	Water
KAZAKHTELECOM, KCELL, BEELINE KZ, TELE2 KZ	Domestic 12%	300.00.007	Telecoms

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
EURASIA INSURANCE, KAZKOM STRAKHOVANIE	EXCLUDE	Exempt
STRAKHOVANIE, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment (blocked)

Food and entertainment pattern table

Pattern	Treatment	Notes
MAGNUM, SMALL, RAMSTORE	Default BLOCK	Personal provisioning
RESTORAN, KAFE, BAR	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

SaaS non-resident pattern table

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	300.00.004/010	Reverse charge at 12%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	300.00.004/010	Same

3.7 EAEU suppliers

EAEU suppliers pattern table

Pattern	Treatment	Notes
Russian, Belarusian, Armenian, Kyrgyz suppliers	EAEU import — 300.00.005/009	Form 328.00 required

3.8 Professional services

Professional services pattern table

Pattern	Treatment	Box	Notes
NOTER, NOTARY	Domestic 12%	300.00.007	If business purpose
AUDITOR, BUKHGALTER	Domestic 12%	300.00.007	Deductible
ADVOKAT, LAWYER	Domestic 12%	300.00.007	If business matter

3.9 Payroll and exclusions

Payroll and exclusions pattern table

Pattern	Treatment	Notes
ZARPLATA, SALARY	EXCLUDE	Wages
DIVIDEND	EXCLUDE	Out of scope
VNUTRENNIY, INTERNAL	EXCLUDE	Internal
BANKOMAT, ATM	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Example 1 worked table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-7,520	-7,520	902	12%	010	004	N

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; KZT 7,520

Reasoning: US entity. Reverse charge at 12%. 300.00.004 (base/output), 300.00.010 (input credit). Net zero.

Example 2 — Domestic utility

Example 2 worked table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
10.04.2026	KAZAKHTELECOM	-18,500	-16,518	-1,982	12%	007	N

Input line: 10.04.2026 ; KAZAKHTELECOM ; DEBIT ; Internet Q2 ; -18,500 ; KZT

Example 3 — Entertainment blocked

Example 3 worked table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTORAN ZHETI KAZYNA	-35,000	-35,000	0	—	—	Y	"Entertainment: blocked"

Input line: 15.04.2026 ; RESTORAN ZHETI KAZYNA ; DEBIT ; Dinner ; -35,000 ; KZT

Example 4 — Export (zero-rated)

Example 4 worked table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+2,850,000	+2,850,000	0	0%	002	Y	"Verify export docs"

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +2,850,000 ; KZT

Example 5 — EAEU import (from Russia)

Example 5 worked table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
18.04.2026	OOO TECHNOPARK	-1,500,000	-1,500,000	180,000	12%	009	005	N

Input line: 18.04.2026 ; OOO TECHNOPARK ; DEBIT ; Equipment ; -1,500,000 ; KZT

Reasoning: Russian supplier, EAEU protocol. Self-assess NDS. Form 328.00 required.

Example 6 — Motor vehicle blocked

Example 6 worked table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
28.04.2026	ASTANA MOTORS	-450,000	-450,000	0	—	—	Y	"Vehicle: blocked"

Input line: 28.04.2026 ; ASTANA MOTORS ; DEBIT ; Car lease ; -450,000 ; KZT

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 12% (Tax Code Article 422)

• Unknown rate on a sale — 12%

5.2 Zero rate

• Zero rate application — Exports, international transport, certain agricultural produce. 300.00.002.

5.3 Exempt supplies

• Exempt supply categories — Financial, insurance, medical, educational, residential rental, public transport.

5.4 Reverse charge — non-resident services

• Reverse charge treatment — Self-assess at 12%. 300.00.004 (output), 300.00.010 (input). Net zero.

5.5 EAEU imports

• EAEU imports treatment — From Russia, Belarus, Armenia, Kyrgyzstan. Self-assessed NDS, not at customs. 300.00.005/009. Form 328.00 by 20th of month following import.

5.6 Non-EAEU imports

• Non-EAEU imports treatment — At customs. 12%. 300.00.008. Recoverable.

5.7 Blocked input NDS

• Blocked input categories — Passenger vehicles, entertainment, personal consumption, no valid ESF/invoice.

5.8 Electronic invoicing (ESF)

• ESF requirement — Mandatory electronic invoices via esf.gov.kz. Input NDS requires valid ESF.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%. Question: "Car or commercial?"

• Fuel/vehicles default and question — Default: 0%. Question: "Car or commercial?"

6.2 Entertainment — Default: block.

• Entertainment default — Default: block.

6.3 SaaS entities — Default: reverse charge at 12%.

• SaaS entities default — Default: reverse charge at 12%.

6.4 EAEU vs non-EAEU — Default: non-EAEU. Question: "EAEU country supplier?"

• EAEU vs non-EAEU default and question — Default: non-EAEU. Question: "EAEU country supplier?"

6.5 Owner transfers — Default: exclude.

• Owner transfers default — Default: exclude.

6.6 Foreign incoming — Default: zero-rated. Question: "Export docs?"

• Foreign incoming default and question — Default: zero-rated. Question: "Export docs?"

6.7 Large purchases — Question: "Fixed asset?"

• Large purchases question — Question: "Fixed asset?"

6.8 Cash withdrawals — Default: exclude.

• Cash withdrawals default — Default: exclude.

6.9 Rent — Default: no NDS. Question: "Commercial with NDS?"

• Rent default and question — Default: no NDS. Question: "Commercial with NDS?"

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Kazakhstan Form 300.00 line codes.

Section 8 — Kazakh bank statement reading guide

CSV conventions. Halyk Bank and Kaspi Bank export with semicolons, DD.MM.YYYY. Kaspi app exports may be in JSON or XLS.

• Russian/Kazakh terms — Zarplata (salary), protsenty (interest), kredit (loan), nalichnye (cash), vnutrenniy (internal), tamozhnya (customs).

Kaspi specifics. Kaspi Bank statements may show Kaspi Gold card transactions mixed with business. Separate personal from business carefully.

• Internal transfers — Between client's accounts. Always exclude.
• Foreign currency — Convert to KZT at National Bank of Kazakhstan rate.
• EAEU indicators — Payments to/from RU, BY, AM, KG IBANs or counterparties.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "IE or company (TOO/AO)?"

• Entity type fallback — Fallback: "IE or company (TOO/AO)?"

9.2 NDS registration — Fallback: "Standard NDS payer?"

• NDS registration fallback — Fallback: "Standard NDS payer?"

9.3 BIN/IIN — Fallback: "What is your BIN or IIN?"

• BIN/IIN fallback — Fallback: "What is your BIN or IIN?"

9.4 Period — Inference: statement dates (quarterly).

• Period inference — Inference: statement dates (quarterly).

9.5 Industry — Fallback: "What does the business do?"

• Industry fallback — Fallback: "What does the business do?"

9.6 EAEU trade — Fallback: "Trade with EAEU countries?"

• EAEU trade fallback — Fallback: "Trade with EAEU countries?"

9.7 Credit B/F — Always ask.

• Credit B/F rule — Always ask.

9.8 Cross-border — Fallback: "Customers outside Kazakhstan?"

• Cross-border fallback — Fallback: "Customers outside Kazakhstan?"

Section 10 — Reference material

Sources

• Reference sources list — 1. Tax Code of Kazakhstan — Chapter 46-50 (NDS) 2. EAEU Treaty, Annex on Indirect Taxes 3. KGD — https://cabinet.salyk.kz 4. ESF portal — https://esf.gov.kz 5. National Bank of Kazakhstan — https://www.nationalbank.kz

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.

End of Kazakhstan VAT (NDS) Skill v2.0

Disclaimer

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