Kazakhstan: Pilot project for automated VAT balance calculations

Project will provide taxpayers with expected VAT liabilities based on electronic invoicing information.

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January 6, 2025

The State Revenue Committee (SRC) on December 17, 2024, launched a pilot project using the "E-Tamga" information system for automated value added tax (VAT) balance calculations.

The project, running from January 1, 2025, to December 31, 2025, will provide taxpayers with expected VAT liabilities for the tax period based on data from submitted electronic invoices (e-invoices), declarations of goods, and indirect tax payment applications. However, this does not replace the taxpayer's obligation to report their VAT obligations. The system will automatically calculate the VAT balance cumulatively for the tax period and notify the taxpayer weekly about the expected VAT balance.

Read the announcement (Russian) 

For more information, contact a KPMG tax professional.

Philippe Stephanny | philippestephanny@kpmg.com

Kathya Capote Peimbert | kcapotepeimbert@kpmg.com   

Ramon Frias | ramonfrias@kpmg.com 

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