📌 Procedure for Refund of Excess VAT in 2026: Key Rules, Deadlines and Digital Standards
📢 The Department of State Revenues of the Karaganda Region informs.
In the context of the development of the national economy and the digitalization of tax administration, ensuring the timely replenishment of working capital for bona fide taxpayers is one of the important areas of tax policy.
💰 One of the instruments supporting businesses is the mechanism for refunding excess value added tax (VAT).
In 2026, the refund of excess VAT is carried out based on the principles of transparency, a risk-based approach and maximum automation of processes.
🔹 What is excess VAT?
Excess VAT arises when the amount of VAT eligible for credit on purchased goods, works and services exceeds the amount of VAT charged on taxable turnover from sales.
If the conditions established by law are met, this amount may be refunded to the taxpayer.
📝 Main conditions for a refund
To be eligible for a refund of excess VAT, the taxpayer must comply with the established requirements, including:
✅ no outstanding tax obligations for taxes and other payments to the budget;
✅ accurate reporting of VAT-related data in tax returns;
✅ completion of the procedures provided for by the Risk Management System (RMS).
📄 How is the VAT refund carried out?
The process begins with the taxpayer indicating a claim for a refund of excess VAT in the VAT return for the relevant tax period.
🔹 1. The taxpayer indicates the claim for a refund of excess VAT in the VAT return.
🔹 2. The state revenue authorities automatically review the tax reporting and compare the information with data from the information systems of the Committee, including electronic invoices (ESF).
🔹 3. Depending on the taxpayer's risk level, the appropriate form and scope of tax control are determined.
⏱ Refund deadlines for excess VAT
The legislation provides for different refund periods depending on the applicable procedure.
🟢 Simplified procedure
For certain categories of taxpayers, including exporters and low-risk manufacturers, the refund is made within 15 business days from the date the claim is submitted.
🟡 For certain categories of taxpayers
The refund of excess VAT is carried out in accordance with the procedure established by tax legislation:
▪️ over 20 tax periods in equal installments, starting from the tax period following the tax period in which the refund claim was submitted, in accordance with subparagraphs 1) and 3) of paragraph 7 of Article 129 of the Tax Code;
▪️ or within 55 business days after the expiry of the deadline established by the Tax Code for submitting the tax return containing the claim for a refund of excess VAT.
🟠 Following a thematic tax audit
The refund of excess VAT is made within 55 business days following the day on which the deadline for submitting the tax return containing the refund claim expires.
📌 Thus, the specific refund period depends on the taxpayer's category and the procedure applicable to the refund of excess VAT.
💻 Digital control in 2026
In order to reduce administrative barriers and accelerate processes, particular attention is paid to digital interaction.
🔹 Integration of the “ESF” Information System and the “Virtual Warehouse”
Verification of the accuracy of turnover and confirmation of the legitimacy of applying the zero VAT rate on exports are carried out based on end-to-end tracking of the movement of goods.
Businesses are advised to prepare accompanying invoices for goods (SNT) and ESFs accurately and in a timely manner.
🔹 Electronic audit
Reducing paper-based document flow enables state revenue authorities to promptly request explanations electronically through the taxpayer's account, which contributes to reducing the time required for desk tax control.
⚠️ What is important for taxpayers to comply with?
To minimize the risk of delays in VAT refunds, taxpayers are advised to:
✅ submit tax returns on time;
✅ accurately reflect business transactions in accounting systems;
✅ carefully verify ESF and SNT data;
✅ fulfill tax obligations on time;
✅ monitor electronic notifications and requests from the state revenue authorities;
✅ use available tools for preliminary review and testing of tax reporting.
📌 Compliance with tax discipline, accurate recording of business transactions and proper digital document management help minimize risks and ensure timely consideration of a claim for a refund of excess VAT.
🏢 The Department of State Revenues of the Karaganda Region calls on taxpayers to comply with tax legislation, promptly record all business transactions and actively use electronic services to interact with the state revenue authorities.