In 2026, the VAT offset period is determined for each specific transaction after confirming eligibility for the offset: the recipient must be registered as a VAT payer, the tax must relate to received goods, work, or services that are used or will be used for taxable turnover, and it must be specified in the prescribed document (Article 480 of the Tax Code of the Republic of Kazakhstan). Therefore, the period cannot be selected solely based on the payment date, the date the document was entered into the accounting system, or the date the goods were received.
What the VAT period means
For an accountant, the VAT period is the time interval for which VAT indicators are summarized in tax accounting. When dealing with an offset, it is necessary to determine separately whether the tax amount meets the offset conditions for the specific transaction and in which tax period it must be accounted for.
When checking the period, the accountant compares several dates and circumstances:
- the date of the business transaction;
- the date of receipt of the goods, work, or services;
- the date of issuance and receipt of the document containing the VAT amount;
- the period in which the transaction was recorded in the accounting system;
- the tax period in which the VAT amount was included in the offset;
- the intended use of the acquired goods, work, or services.
These dates serve different purposes and do not always coincide. Receipt of a document in a particular month does not in itself establish the offset period. The accountant must first verify the recipient’s status as a VAT payer, the availability of the prescribed document, and the use of the acquisition for taxable turnover purposes (Article 480 of the Tax Code of the Republic of Kazakhstan).
The intended use of the acquisition is of fundamental importance. VAT on received goods, work, and services is recognized as allowable for offset if they are used or will be used for taxable sales turnover. If the acquisitions relate to different types of turnover, the separate accounting rules additionally apply (Article 489 of the Tax Code of the Republic of Kazakhstan).
VAT offset period: what the accountant should check
When determining the VAT offset period, the starting point should not be the date on which the document was entered into the software, but verification of the grounds relating to the transaction. The recipient’s registration as a VAT payer, receipt of goods, work, or services, the presence of the VAT amount in the prescribed document, and the connection between the acquisition and taxable turnover are important for the offset (Article 480 of the Tax Code of the Republic of Kazakhstan).
A practical procedure may be as follows:
- Determine the substance of the business transaction and the intended use of the acquired goods, work, or services.
- Check whether the recipient is registered as a VAT payer and whether the acquisition relates to taxable turnover.
- Compare the contract, the primary document, and the document specifying the VAT amount.
- Check the dates on which the acquisition was received, the documents were prepared, and the transaction was recorded in the accounting system.
- Determine the tax period for accounting for VAT under the rules applicable to the specific transaction.
- Reconcile the amount and offset period with the tax accounting registers and the tax return.
If grounds for excluding, increasing, or decreasing the offset arise in the same tax period in which the VAT allowable for offset is accounted for, its amount is determined immediately with the relevant adjustment taken into account (Article 480 of the Tax Code of the Republic of Kazakhstan). Therefore, when closing the period, it is important to check not only the initial document but also adjustments relating to the transaction.
If a document was received late, was corrected, or relates to a transaction at the boundary between periods, it cannot be automatically included in the current tax return solely based on the date it was entered into the software. The circumstances of the transaction, the documentary basis, the data previously recorded, and the VAT accounting period must be compared. If the indicator has already been reported, the accountant should assess whether the change affects the previously declared offset amount.
Which period is used for the VAT offset
The offset includes VAT on a transaction that meets the prescribed conditions. The amount must relate to received goods, work, or services and be specified in the prescribed document, while the acquisition must be used or intended for use for taxable turnover (Article 480 of the Tax Code of the Republic of Kazakhstan). A single date—the invoice date, payment date, recognition date, or date the document was entered into the software—does not replace verification of all these circumstances.
If the acquired goods, work, or services are used only for taxable turnover, under separate accounting the allowable amount is determined as the VAT allowable for offset, taking the adjustment into account. VAT on acquisitions for non-taxable turnover is classified as an amount not allowable for offset. Where acquisitions are used for both taxable and non-taxable turnover, the amount is allocated based on the ratio of taxable turnover to total turnover for the tax period (Article 489 of the Tax Code of the Republic of Kazakhstan).
For internal control purposes, it is useful to prepare a reconciliation table for each disputed transaction. It may specify the counterparty, the substance of the transaction, the intended use of the acquisition, the dates of receipt and the documents, the date of recognition in the accounts, the selected offset period, details of adjustments, and the basis for the decision made. Such a table helps identify discrepancies between primary documents, tax registers, and the tax return.
A separate transitional rule applies to passenger cars accounted for as fixed assets. If the date of receipt of the car or the date of issuance of the invoice for its acquisition falls within the period starting from January 1, 2026, the VAT amount on such a car is allowable for offset in 2026, subject to compliance with the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan (Article 832 of the Tax Code of the Republic of Kazakhstan).
Period error in 1C and refund of excess VAT
If the accounting system displays the message “The period in the selected VAT return file does not match the period specified in the request”, this indicates a technical discrepancy between the period of the uploaded tax return and the period entered in the request. This message does not in itself determine the correct tax period for the transaction.
If this error occurs, check:
- whether the correct tax return file was selected for upload;
- whether the selected file was generated for the correct tax period;
- which period is actually specified in the request;
- whether the period field has been completed and whether it contains a technical error;
- whether the information complies with the request requirements and the tax return data;
- whether the accounting register indicators match the data in the submitted reports.
Dates or the period should not be changed formally merely to eliminate the software message. First, it is necessary to establish which file and which request relate to the case in question, and then align the details with the actual data. If the discrepancy arose because the wrong file was selected, the tax return for the required period should be used; if the request field was completed incorrectly, that specific field should be corrected.
The issue of refunding excess VAT must be separated from the issue of eligibility for an offset on an individual transaction. First, the grounds for recognizing the VAT amount as allowable for offset are checked, including the intended use of the acquisition and the documents (Article 480 of the Tax Code of the Republic of Kazakhstan). The accountant then compares the tax accounting data, tax return, and request for the relevant period. Time limits for special procedures cannot be applied to other refund cases without a provision governing the specific procedure.
Questions and answers
Are the VAT period and the VAT offset period the same thing? — These concepts are related but apply to different aspects of accounting. The tax period defines the reporting interval, while inclusion of a specific amount in the offset requires verification of the conditions relating to the transaction itself, the documents, and the intended use of the acquisition (Article 480 of the Tax Code of the Republic of Kazakhstan).
Can the offset period be determined solely by the payment date? — No. Article 480 of the Tax Code of the Republic of Kazakhstan links the offset to received goods, work, or services, the prescribed document, the payer’s status, and the use of the acquisition for taxable turnover, rather than solely to the payment date.
How should VAT be accounted for if the acquisition is used for both taxable and non-taxable turnover? — Under separate accounting, VAT is allocated between amounts allowable and not allowable for offset based on the ratio of taxable turnover to total turnover for the tax period (Article 489 of the Tax Code of the Republic of Kazakhstan).
Which period should be specified in a request for a refund of excess VAT? — The period corresponding to the tax return and the data for which the request is submitted should be specified. Before submission, the period field, the selected tax return file, and the tax accounting information must be compared.
What should be done if 1C reports a period mismatch? — Check the period of the selected tax return file and the period entered in the request. The identified discrepancy must be corrected in the relevant document rather than arbitrarily changing the transaction dates.
Is there a separate rule for a passenger car recognized as a fixed asset in 2026? — Yes. If the date of receipt of the car or the date of issuance of the invoice falls within the period starting from January 1, 2026, VAT is allowable for offset in 2026, subject to compliance with the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan (Article 832 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 480 “Value Added Tax Allowable for Offset.”
- Tax Code of the Republic of Kazakhstan, Article 489 “Procedure for Determining Amounts of Value Added Tax Allowable for Offset Through Separate Accounting.”
- Tax Code of the Republic of Kazakhstan, Article 832 “Transitional Provisions on Allowing for Offset the Amount of Value Added Tax on a Passenger Car Accounted for (Being Accounted for) as a Fixed Asset.”