ACCOUNTING AND TAX REPORTING IN 2026

Since 1 January 2026, Kazakhstan has been operating under a new Tax Code (Law of the Republic of Kazakhstan No. 214-VIII of 18 July 2025) – the largest tax reform in the past decade and a half. The VAT rate has been increased from 12% to 16%, and the threshold for mandatory VAT registration has been halved to 10,000 MRP (KZT 43.25 million). Differentiated corporate income tax rates have been introduced; a progressive personal income tax scale, a reform of social payments, and a reduction in the number of special regimes – all of this requires accountants to restructure their accounting processes and revise their contractual work.
On 18 July 2026, the digital tenge – the third form of the national currency – was put into circulation. As of 13 October 2026, updated rules for issuing electronic invoices (ESFs) are in effect. The list of goods subject to mandatory marking is being expanded.
The Ministry of National Economy of the Republic of Kazakhstan has prepared a draft of new amendments to the Tax Code, most of whose provisions are planned to be introduced from 1 January 2027: refund of excess VAT using the digital tenge, new obligations for marketplaces as tax agents, suspension of ESF issuance in the event of tax arrears, travel restrictions, tax incentives for digital assets, a new procedure for taxing the income of board members, and other changes. In parallel, financial reporting forms are being updated: the Ministry of Finance of the Republic of Kazakhstan has brought the forms for public interest entities into compliance with IFRS 18 "Presentation and Disclosure in Financial Statements," which applies to annual periods beginning on 1 January 2027.
Objective of the course: to examine practical issues related to the innovations in the legislation of the Republic of Kazakhstan in the field of accounting and tax accounting. To review complex and contentious issues of the first year of application of the new Tax Code, and to prepare for the changes of 2027.
The course is intended for chief accountants, accounting service specialists, financial directors, auditors, and tax consultants.
Leading practicing experts have been invited as speakers.

PROGRAM:

• Current issues in the preparation of accounting (financial) statements in 2026. Changes in the Accounting Rules (Order of the Minister of Finance of the Republic of Kazakhstan No. 206 of 30.03.2026): duties and qualification requirements for the chief accountant, procedure for making corrections to electronic primary documents. Updated list of public interest entities (PIEs) and criteria for mandatory audit (Law of the Republic of Kazakhstan No. 352-VIII of 23.07.2026, changes effective from 21.10.2026). Draft order of the Ministry of Finance of the Republic of Kazakhstan on updating the annual financial reporting forms for PIEs in accordance with IFRS 18. Digitalization of the audit report (Law of the Republic of Kazakhstan No. 256-VIII of 09.01.2026): electronic form, generation in the depository. Changes in the Rules for submitting financial statements (Order of the Ministry of Finance No. 547 of 14.08.2026). Conclusions from current practice of audit reviews of accounting statements.
• The accountant's professional judgment in determining individual indicators of the accounting (financial) statements. Administrative liability for distortion of accounting statement data under the Code of Administrative Offenses of the Republic of Kazakhstan.
• The new Tax Code of the Republic of Kazakhstan 2026: key changes and the first year of practice. New rules for determining income/loss from disposal of Group I fixed assets, participatory interests, and securities – an aggregate approach instead of an object-by-object approach. Changes in deductions: prohibition on deducting expenses for persons applying special tax regimes; deduction for services of related non-residents from preferential jurisdictions (up to 3% of taxable income); new categories of write-off claims. Abolition of the three-year exemption on dividends and capital gains income for non-residents. Transitional provisions for micro and small businesses: moratorium on inspections for periods before 1 January 2026, write-off of penalties and fines.
• VAT in 2026: rate of 16%, new offset rules, transition period. Reduction of the VAT registration threshold from 20,000 to 10,000 MRP; impossibility of voluntary VAT deregistration. New rules for crediting VAT – based on a single date of receipt of goods, works, and services. Additional VAT amount creditable for agricultural producers: 80% in 2026–2027 with a phased reduction. Transitional situations: VAT on goods purchased in 2025 with invoices issued in 2026. Practical cases and complex situations of the first year of application.
• ESF in 2026: new rules and application practice. Updated rules for issuing ESFs (Order of the Ministry of Finance No. 646 of 28.09.2026, effective from 13 October 2026): new form, mandatory details of Section E ("Method of payment" and "Method of dispatch"). Mandatory confirmation by the recipient of corrected, additional, and revoked ESFs. Biometric identification during registration and in cases of identified risks. Expansion of the circle of those obliged to issue ESFs: taxpayers under the simplified declaration special tax regime, issuance of ESFs on behalf of a non-resident. ESFs under joint activity agreements and financial leasing. Link between ESFs and SNT (goods accompanying invoices): an invoice linked to an SNT is annulled when the SNT is rejected.
• Personal income tax (PIT) and social payments in 2026. Progressive PIT scale; new social deductions up to 5,000 MRP. New procedure for the order of deductions: social payments → basic → social. Social tax: rate of 6% (previously 11% with reduction by social contributions), abolition of the link with social contributions. Social contributions. Expansion of the mandatory social health insurance (OSMS) base. Abolition of the Unified Social Payment (USP) and transition of self-employed persons to a new special tax regime.
• Tax accounting of fixed assets, intangible assets, and inventories: practical issues and transitional rules. Aggregate approach to determining income/loss from disposal of Group I fixed assets. 2026 transitional rules for fixed assets acquired before the introduction of the new Tax Code. Draft 2027 changes: coefficient of 1.5 applied to the initial cost of marking equipment, transfer of social sector facilities to fixed assets. Analysis of tax inspection materials and current practice of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
• Digital tenge in accounting and reporting. Legal framework: Law of the Republic of Kazakhstan No. 259-VIII of 16.01.2026, Chapter 7-1 of the Law "On Payments and Payment Systems," National Bank Rules No. 42. The third form of the national currency: used on par with cash and non-cash funds. Obligations of second-tier banks to provide digital wallets. Pilot application in government expenditures (Order of the Ministry of Finance of 27.06.2026): medical equipment, fuel and lubricants, road repairs, SME support. Accounting for digital tenge transactions: opening a digital account, topping up, payment, redemption. Prospects for 2027: smart contracts, APIs for business, VAT excess refunds via the digital tenge.
• Goods marking: expansion of the perimeter and impact on accounting. Consolidated list of items (Order of the Ministry of Trade No. 215-NQ of 30.06.2026). Implementation schedule. Impact of marking on ESFs: indication of the product code according to the National Catalogue. Coefficient of 1.5 applied to the initial cost of marking equipment (draft effective from 2027). Practical issues of registration in the system, application of codes, and data transfer.
• IFRS 18: preparation for application from 2027. The new standard "Presentation and Disclosure in Financial Statements," replacing IAS 1. New structure of the statement of profit or loss: operating, investing, and financing sections. Draft order of the Ministry of Finance of the Republic of Kazakhstan on updating the annual financial reporting forms for PIEs (July 2026). Changes in the standard chart of accounts: new subsections (6000 "Operating Income," 7000 "Operating Expenses," separate accounts for exchange rate differences by type of activity). What an accountant needs to do to prepare for the transition.
• Draft amendments to the Tax Code for 2027: what is being prepared. Refund of excess VAT using the digital tenge without a tax audit (Article 127-1). Marketplaces – residents of the Republic of Kazakhstan as VAT payers on behalf of foreign sellers (Articles 826-1 – 826-4). Suspension of ESF issuance in the event of tax arrears exceeding the established limit and lasting more than 6 months. Restriction on the departure of the executive when arrears exceed 27,000 MRP (period increased from 3 to 4 months). Desk control: focus on identified discrepancies rather than assumptions. Payment of VAT before import of goods on the basis of SNT (Article 405-1). New procedure for taxing the income of board members (Articles 396-1, 427-1). VAT exemption for factoring and forfeiting operations of banks. Expansion of the concept of tax agent: withholding not only taxes but also social payments. Automatic withholding of social payments by banking apps for self-employed persons.
• Digitalization of tax administration: a unified IT system and electronic document flow. Replacement of the State Revenue Committee's disparate platforms with a unified IT system (phased 2026–2027). Reduction in the number of tax reporting forms. Digital Code of the Republic of Kazakhstan: replacement of the term "information system" with "digital system," new regulation of electronic digital signatures. Transfer of data from banks and payment organizations to the State Revenue Committee; reduction of the threshold for requesting account information from 2,500 to 45 MRP (2027 draft). Integration of accounting systems (1C, etc.) with government services: mandatory use of up-to-date releases.

ONLINE PARTICIPATION COST: 95,000 tenge

REGISTRATION on www.seminar.com.kz;

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