VAT 16% and e-Tamga — What the First Months Revealed

From January 1, 2026, a new Tax Code is in effect in Kazakhstan. The VAT rate has increased from 12% to 16%. The threshold for mandatory VAT registration has been lowered from 20,000 MRP to 10,000 MRP — approximately 43.25 million tenge per year at an MRP of 4,325 tenge. The e-Tamga system has been launched: automated control of issuing electronic invoices through a separate VAT tax account. The first reporting quarter has passed, explanations from the CGD have been issued, and we can draw an interim conclusion: how the new system works in reality, not in the Ministry of Finance press releases.

At West Star Ltd, we conduct integration projects with 1C for Kazakhstani businesses and see the picture from two sides: from the accountants who sit in the IS ESF every day, and from the entrepreneurs who suddenly found themselves in the category of VAT payers. The picture turned out to be not as scary as promised in the chats in December, and not as cloudless as described in the forum corridors in September. In our practice — a realistic middle ground, with several non-obvious things worth knowing.

WHAT EXACTLY HAS CHANGED — WITHOUT EMBELLISHMENTS

The basic VAT rate is now 16%. Reduced rates are retained for medicines, medical devices, medical services, and socially significant food products. The registration threshold is 10,000 MRP per year on taxable turnover. Those who cross this threshold are required to register.

The deadline for submitting the 300.00 form declaration has been shifted: not earlier than the 15th of the month following the reporting quarter, and not later than the 15th of the second month. That is, for the first quarter of 2026 — from April 15 to May 15. This gives more time but simultaneously changes the usual accounting calendar.

A Tax Risk Management System (TRMS) has appeared — replacing the previous TRS. And it includes two new tools: e-Tamga (automated control) and comparative control of ESF.

Here's how e-Tamga works: for the category of taxpayers included in the risk list, a separate VAT tax account is opened. To issue an ESF with VAT, there must be a sufficient amount on this account. If there is no amount, the system does not assign a registration number to the ESF — no ESF — the transaction is not formally executed. This is the very