git clone https://github.com/openaccountants/openaccountants.git ~/.claude/skills/openaccountantskazakhstan-vat.md327 lines12.5 KB
v20
| 1 | --- |
| 2 | name: kazakhstan-vat |
| 3 | description: Use this skill whenever asked to prepare, review, or classify transactions for a Kazakhstan VAT (NDS) return (Form 300.00) for any client. Trigger on phrases like "Kazakhstan VAT", "NDS return", "Form 300", "KGD filing", or any request involving Kazakh VAT. This skill covers standard NDS payers filing quarterly returns. Simplified declaration and special tax regimes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Kazakhstan VAT work. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Kazakhstan VAT (NDS) Return Skill — Form 300.00 v2.0 |
| 8 | |
| 9 | ## Section 1 — Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Country | Kazakhstan (Republic of Kazakhstan) | |
| 14 | | Tax name | NDS (Nalog na Dobavlennuyu Stoimost / VAT) | |
| 15 | | Standard rate | 12% | |
| 16 | | Reduced rates | None (single standard rate for domestic) | |
| 17 | | Zero rate | 0% (exports, international transport, certain agricultural) | |
| 18 | | Return form | Form 300.00 (quarterly NDS declaration) | |
| 19 | | Filing portal | https://cabinet.salyk.kz | |
| 20 | | Authority | Committee of State Revenue (KGD) under Ministry of Finance | |
| 21 | | Currency | KZT (Kazakhstani Tenge) only | |
| 22 | | Filing frequency | Quarterly | |
| 23 | | Deadline | 15th of the second month following the quarter end | |
| 24 | | EAEU membership | Yes — special rules for intra-EAEU trade (Russia, Belarus, Armenia, Kyrgyzstan) | |
| 25 | | Companion skill | **vat-workflow-base v0.1 or later — MUST be loaded** | |
| 26 | | Contributor | Open Accounting Skills Registry | |
| 27 | | Validated by | Pending local practitioner validation | |
| 28 | | Validation date | April 2026 | |
| 29 | |
| 30 | **Key Form 300.00 lines:** |
| 31 | |
| 32 | | Line | Meaning | |
| 33 | |---|---| |
| 34 | | 300.00.001 | Taxable turnover at 12% | |
| 35 | | 300.00.002 | Zero-rated turnover (exports) | |
| 36 | | 300.00.003 | Exempt turnover | |
| 37 | | 300.00.004 | Reverse charge on imported services | |
| 38 | | 300.00.005 | EAEU goods imports | |
| 39 | | 300.00.006 | Total output NDS | |
| 40 | | 300.00.007 | Input NDS on domestic purchases | |
| 41 | | 300.00.008 | Import NDS (customs) | |
| 42 | | 300.00.009 | EAEU import NDS | |
| 43 | | 300.00.010 | Input NDS on reverse charge | |
| 44 | | 300.00.011 | Total input NDS | |
| 45 | | 300.00.012 | Net NDS payable or excess | |
| 46 | | 300.00.013 | Excess carried forward | |
| 47 | |
| 48 | **Conservative defaults:** |
| 49 | |
| 50 | | Ambiguity | Default | |
| 51 | |---|---| |
| 52 | | Unknown rate on a sale | 12% | |
| 53 | | Unknown VAT status of a purchase | Not deductible | |
| 54 | | Unknown counterparty country | Domestic Kazakhstan | |
| 55 | | Unknown EAEU vs non-EAEU origin | Non-EAEU (customs) | |
| 56 | | Unknown business-use proportion | 0% recovery | |
| 57 | | Unknown SaaS billing entity | Reverse charge (300.00.004/010) | |
| 58 | | Unknown blocked-input status | Blocked | |
| 59 | |
| 60 | **Red flag thresholds:** |
| 61 | |
| 62 | | Threshold | Value | |
| 63 | |---|---| |
| 64 | | HIGH single-transaction size | KZT 5,000,000 | |
| 65 | | HIGH tax-delta on a single default | KZT 300,000 | |
| 66 | | MEDIUM counterparty concentration | >40% | |
| 67 | | MEDIUM conservative-default count | >4 | |
| 68 | | LOW absolute net NDS position | KZT 10,000,000 | |
| 69 | |
| 70 | --- |
| 71 | |
| 72 | ## Section 2 — Required inputs and refusal catalogue |
| 73 | |
| 74 | ### Required inputs |
| 75 | |
| 76 | **Minimum viable** — bank statement for the quarter. Acceptable from: Halyk Bank, Kaspi Bank, Forte Bank, Jusan Bank, Bank CenterCredit, Otbasy Bank, or any other. |
| 77 | |
| 78 | **Recommended** — electronic invoices (ESF from esf.gov.kz), client BIN/IIN. |
| 79 | |
| 80 | **Ideal** — complete ESF register, EAEU import documentation, Form 328.00 (EAEU import declaration), prior Form 300.00. |
| 81 | |
| 82 | ### Refusal catalogue |
| 83 | |
| 84 | **R-KZ-1 — Simplified declaration.** *Trigger:* client on simplified regime. *Message:* "Simplified declaration entities have different NDS rules. Out of scope." |
| 85 | |
| 86 | **R-KZ-2 — Special tax regime (patent, fixed).** *Trigger:* patent or fixed deduction regime. *Message:* "Special regimes may not require NDS returns. Out of scope." |
| 87 | |
| 88 | **R-KZ-3 — Partial exemption.** *Trigger:* mixed taxable and exempt. *Message:* "Input NDS apportionment required." |
| 89 | |
| 90 | **R-KZ-4 — EAEU complex transactions.** *Trigger:* EAEU triangulation/tolling. *Message:* "Complex EAEU transactions require specialist. Out of scope." |
| 91 | |
| 92 | **R-KZ-5 — Income tax.** *Trigger:* user asks about CIT/PIT. *Message:* "This skill handles NDS only." |
| 93 | |
| 94 | --- |
| 95 | |
| 96 | ## Section 3 — Supplier pattern library |
| 97 | |
| 98 | ### 3.1 Kazakh banks (fees exempt — exclude) |
| 99 | |
| 100 | | Pattern | Treatment | Notes | |
| 101 | |---|---|---| |
| 102 | | HALYK BANK, HALYK | EXCLUDE | Financial service, exempt | |
| 103 | | KASPI BANK, KASPI | EXCLUDE | Same | |
| 104 | | FORTE BANK, JUSAN BANK | EXCLUDE | Same | |
| 105 | | BANK CENTERCREDIT, OTBASY BANK | EXCLUDE | Same | |
| 106 | | PROTSENTY, INTEREST | EXCLUDE | Interest | |
| 107 | | KREDIT, ZAIM | EXCLUDE | Loan principal | |
| 108 | |
| 109 | ### 3.2 Government and statutory bodies (exclude) |
| 110 | |
| 111 | | Pattern | Treatment | Notes | |
| 112 | |---|---|---| |
| 113 | | KGD, SALYK, TAX COMMITTEE | EXCLUDE | Tax payment | |
| 114 | | TAMOZHNYA, CUSTOMS | EXCLUDE | Duty (import NDS separate) | |
| 115 | | SOCIAL FUND, GFSS | EXCLUDE | Social contributions | |
| 116 | | GOVERNMENT OF RK | EXCLUDE | Government fee | |
| 117 | |
| 118 | ### 3.3 Utilities |
| 119 | |
| 120 | | Pattern | Treatment | Box | Notes | |
| 121 | |---|---|---|---| |
| 122 | | SAMRUK-ENERGO, KEGOC, AREK | Domestic 12% | 300.00.007 | Electricity | |
| 123 | | ALMATY SU, ASTANA SU | Domestic 12% | 300.00.007 | Water | |
| 124 | | KAZAKHTELECOM, KCELL, BEELINE KZ, TELE2 KZ | Domestic 12% | 300.00.007 | Telecoms | |
| 125 | |
| 126 | ### 3.4 Insurance (exempt — exclude) |
| 127 | |
| 128 | | Pattern | Treatment | Notes | |
| 129 | |---|---|---| |
| 130 | | EURASIA INSURANCE, KAZKOM STRAKHOVANIE | EXCLUDE | Exempt | |
| 131 | | STRAKHOVANIE, INSURANCE | EXCLUDE | Same | |
| 132 | |
| 133 | ### 3.5 Food and entertainment (blocked) |
| 134 | |
| 135 | | Pattern | Treatment | Notes | |
| 136 | |---|---|---| |
| 137 | | MAGNUM, SMALL, RAMSTORE | Default BLOCK | Personal provisioning | |
| 138 | | RESTORAN, KAFE, BAR | Default BLOCK | Entertainment blocked | |
| 139 | |
| 140 | ### 3.6 SaaS — non-resident (reverse charge) |
| 141 | |
| 142 | | Pattern | Box | Notes | |
| 143 | |---|---|---| |
| 144 | | GOOGLE, MICROSOFT, ADOBE, META | 300.00.004/010 | Reverse charge at 12% | |
| 145 | | SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI | 300.00.004/010 | Same | |
| 146 | |
| 147 | ### 3.7 EAEU suppliers |
| 148 | |
| 149 | | Pattern | Treatment | Notes | |
| 150 | |---|---|---| |
| 151 | | Russian, Belarusian, Armenian, Kyrgyz suppliers | EAEU import — 300.00.005/009 | Form 328.00 required | |
| 152 | |
| 153 | ### 3.8 Professional services |
| 154 | |
| 155 | | Pattern | Treatment | Box | Notes | |
| 156 | |---|---|---|---| |
| 157 | | NOTER, NOTARY | Domestic 12% | 300.00.007 | If business purpose | |
| 158 | | AUDITOR, BUKHGALTER | Domestic 12% | 300.00.007 | Deductible | |
| 159 | | ADVOKAT, LAWYER | Domestic 12% | 300.00.007 | If business matter | |
| 160 | |
| 161 | ### 3.9 Payroll and exclusions |
| 162 | |
| 163 | | Pattern | Treatment | Notes | |
| 164 | |---|---|---| |
| 165 | | ZARPLATA, SALARY | EXCLUDE | Wages | |
| 166 | | DIVIDEND | EXCLUDE | Out of scope | |
| 167 | | VNUTRENNIY, INTERNAL | EXCLUDE | Internal | |
| 168 | | BANKOMAT, ATM | TIER 2 — ask | Default exclude | |
| 169 | |
| 170 | --- |
| 171 | |
| 172 | ## Section 4 — Worked examples |
| 173 | |
| 174 | ### Example 1 — Non-resident SaaS reverse charge |
| 175 | |
| 176 | **Input line:** `03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; KZT 7,520` |
| 177 | |
| 178 | **Reasoning:** US entity. Reverse charge at 12%. 300.00.004 (base/output), 300.00.010 (input credit). Net zero. |
| 179 | |
| 180 | | Date | Counterparty | Gross | Net | VAT | Rate | Box (in) | Box (out) | Default? | |
| 181 | |---|---|---|---|---|---|---|---|---| |
| 182 | | 03.04.2026 | NOTION LABS INC | -7,520 | -7,520 | 902 | 12% | 010 | 004 | N | |
| 183 | |
| 184 | ### Example 2 — Domestic utility |
| 185 | |
| 186 | **Input line:** `10.04.2026 ; KAZAKHTELECOM ; DEBIT ; Internet Q2 ; -18,500 ; KZT` |
| 187 | |
| 188 | | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | |
| 189 | |---|---|---|---|---|---|---|---| |
| 190 | | 10.04.2026 | KAZAKHTELECOM | -18,500 | -16,518 | -1,982 | 12% | 007 | N | |
| 191 | |
| 192 | ### Example 3 — Entertainment blocked |
| 193 | |
| 194 | **Input line:** `15.04.2026 ; RESTORAN ZHETI KAZYNA ; DEBIT ; Dinner ; -35,000 ; KZT` |
| 195 | |
| 196 | | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Excluded? | |
| 197 | |---|---|---|---|---|---|---|---|---| |
| 198 | | 15.04.2026 | RESTORAN ZHETI KAZYNA | -35,000 | -35,000 | 0 | — | — | Y | "Entertainment: blocked" | |
| 199 | |
| 200 | ### Example 4 — Export (zero-rated) |
| 201 | |
| 202 | **Input line:** `22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +2,850,000 ; KZT` |
| 203 | |
| 204 | | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | |
| 205 | |---|---|---|---|---|---|---|---|---| |
| 206 | | 22.04.2026 | TECHCORP GMBH | +2,850,000 | +2,850,000 | 0 | 0% | 002 | Y | "Verify export docs" | |
| 207 | |
| 208 | ### Example 5 — EAEU import (from Russia) |
| 209 | |
| 210 | **Input line:** `18.04.2026 ; OOO TECHNOPARK ; DEBIT ; Equipment ; -1,500,000 ; KZT` |
| 211 | |
| 212 | **Reasoning:** Russian supplier, EAEU protocol. Self-assess NDS. Form 328.00 required. |
| 213 | |
| 214 | | Date | Counterparty | Gross | Net | VAT | Rate | Box (in) | Box (out) | Default? | |
| 215 | |---|---|---|---|---|---|---|---|---| |
| 216 | | 18.04.2026 | OOO TECHNOPARK | -1,500,000 | -1,500,000 | 180,000 | 12% | 009 | 005 | N | |
| 217 | |
| 218 | ### Example 6 — Motor vehicle blocked |
| 219 | |
| 220 | **Input line:** `28.04.2026 ; ASTANA MOTORS ; DEBIT ; Car lease ; -450,000 ; KZT` |
| 221 | |
| 222 | | Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Excluded? | |
| 223 | |---|---|---|---|---|---|---|---|---| |
| 224 | | 28.04.2026 | ASTANA MOTORS | -450,000 | -450,000 | 0 | — | — | Y | "Vehicle: blocked" | |
| 225 | |
| 226 | --- |
| 227 | |
| 228 | ## Section 5 — Tier 1 classification rules (compressed) |
| 229 | |
| 230 | ### 5.1 Standard rate 12% (Tax Code Article 422) |
| 231 | Lowest standard rate in the region. Single rate. Sales to 300.00.001. Purchases to 300.00.007. |
| 232 | |
| 233 | ### 5.2 Zero rate |
| 234 | Exports, international transport, certain agricultural produce. 300.00.002. |
| 235 | |
| 236 | ### 5.3 Exempt supplies |
| 237 | Financial, insurance, medical, educational, residential rental, public transport. |
| 238 | |
| 239 | ### 5.4 Reverse charge — non-resident services |
| 240 | Self-assess at 12%. 300.00.004 (output), 300.00.010 (input). Net zero. |
| 241 | |
| 242 | ### 5.5 EAEU imports |
| 243 | From Russia, Belarus, Armenia, Kyrgyzstan. Self-assessed NDS, not at customs. 300.00.005/009. Form 328.00 by 20th of month following import. |
| 244 | |
| 245 | ### 5.6 Non-EAEU imports |
| 246 | At customs. 12%. 300.00.008. Recoverable. |
| 247 | |
| 248 | ### 5.7 Blocked input NDS |
| 249 | Passenger vehicles, entertainment, personal consumption, no valid ESF/invoice. |
| 250 | |
| 251 | ### 5.8 Electronic invoicing (ESF) |
| 252 | Mandatory electronic invoices via esf.gov.kz. Input NDS requires valid ESF. |
| 253 | |
| 254 | --- |
| 255 | |
| 256 | ## Section 6 — Tier 2 catalogue (compressed) |
| 257 | |
| 258 | ### 6.1 Fuel/vehicles — *Default:* 0%. *Question:* "Car or commercial?" |
| 259 | ### 6.2 Entertainment — *Default:* block. |
| 260 | ### 6.3 SaaS entities — *Default:* reverse charge at 12%. |
| 261 | ### 6.4 EAEU vs non-EAEU — *Default:* non-EAEU. *Question:* "EAEU country supplier?" |
| 262 | ### 6.5 Owner transfers — *Default:* exclude. |
| 263 | ### 6.6 Foreign incoming — *Default:* zero-rated. *Question:* "Export docs?" |
| 264 | ### 6.7 Large purchases — *Question:* "Fixed asset?" |
| 265 | ### 6.8 Cash withdrawals — *Default:* exclude. |
| 266 | ### 6.9 Rent — *Default:* no NDS. *Question:* "Commercial with NDS?" |
| 267 | |
| 268 | --- |
| 269 | |
| 270 | ## Section 7 — Excel working paper template |
| 271 | |
| 272 | Per `vat-workflow-base` Section 3 with Kazakhstan Form 300.00 line codes. |
| 273 | |
| 274 | --- |
| 275 | |
| 276 | ## Section 8 — Kazakh bank statement reading guide |
| 277 | |
| 278 | **CSV conventions.** Halyk Bank and Kaspi Bank export with semicolons, DD.MM.YYYY. Kaspi app exports may be in JSON or XLS. |
| 279 | |
| 280 | **Russian/Kazakh terms.** Zarplata (salary), protsenty (interest), kredit (loan), nalichnye (cash), vnutrenniy (internal), tamozhnya (customs). |
| 281 | |
| 282 | **Kaspi specifics.** Kaspi Bank statements may show Kaspi Gold card transactions mixed with business. Separate personal from business carefully. |
| 283 | |
| 284 | **Internal transfers.** Between client's accounts. Always exclude. |
| 285 | |
| 286 | **Foreign currency.** Convert to KZT at National Bank of Kazakhstan rate. |
| 287 | |
| 288 | **EAEU indicators.** Payments to/from RU, BY, AM, KG IBANs or counterparties. |
| 289 | |
| 290 | --- |
| 291 | |
| 292 | ## Section 9 — Onboarding fallback |
| 293 | |
| 294 | ### 9.1 Entity type — *Fallback:* "IE or company (TOO/AO)?" |
| 295 | ### 9.2 NDS registration — *Fallback:* "Standard NDS payer?" |
| 296 | ### 9.3 BIN/IIN — *Fallback:* "What is your BIN or IIN?" |
| 297 | ### 9.4 Period — *Inference:* statement dates (quarterly). |
| 298 | ### 9.5 Industry — *Fallback:* "What does the business do?" |
| 299 | ### 9.6 EAEU trade — *Fallback:* "Trade with EAEU countries?" |
| 300 | ### 9.7 Credit B/F — *Always ask.* |
| 301 | ### 9.8 Cross-border — *Fallback:* "Customers outside Kazakhstan?" |
| 302 | |
| 303 | --- |
| 304 | |
| 305 | ## Section 10 — Reference material |
| 306 | |
| 307 | ### Sources |
| 308 | 1. Tax Code of Kazakhstan — Chapter 46-50 (NDS) |
| 309 | 2. EAEU Treaty, Annex on Indirect Taxes |
| 310 | 3. KGD — https://cabinet.salyk.kz |
| 311 | 4. ESF portal — https://esf.gov.kz |
| 312 | 5. National Bank of Kazakhstan — https://www.nationalbank.kz |
| 313 | |
| 314 | ### Change log |
| 315 | - **v2.0 (April 2026):** Full rewrite to Malta v2.0 10-section structure. |
| 316 | |
| 317 | ## End of Kazakhstan VAT (NDS) Skill v2.0 |
| 318 | |
| 319 | |
| 320 | --- |
| 321 | |
| 322 | ## Disclaimer |
| 323 | |
| 324 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. |
| 325 | |
| 326 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. |
| 327 |
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About
Use this skill whenever asked to prepare, review, or classify transactions for a Kazakhstan VAT (NDS) return (Form 300.00) for any client. Trigger on phrases like "Kazakhstan VAT", "NDS return", "Form 300", "KGD filing", or any request involving Kazakh VAT. This skill covers standard NDS payers filing quarterly returns. Simplified declaration and special tax regimes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Kazakhstan VAT work.
KZty-2025