Kazakhstan introduces pre-filled VAT returns based on transactional data

Kazakhstan introduced a pre-filled VAT return service (Form 300.00), which automatically populates VAT declarations using data from government information systems. The service relies on data from electronic invoices (ESF), taxpayer accounts, and customs declarations to support VAT reporting. 

Functionality of the service

The system aggregates transactional and tax data submitted by taxpayers and uses it to pre-populate VAT returns. This aims to simplify the filing process and reduce …