The State Revenue Committee of the Republic of Kazakhstan has launched a pilot service for the preliminary completion of tax reporting form 300.00 for value added tax (VAT). The new tool is designed to simplify the preparation of the VAT return and reduce the number of errors during its completion.
The service automatically generates preliminary calculated figures based on data already available in the information systems of the state revenue authorities. The calculations use data from the electronic invoice system, taxpayers’ personal accounts, as well as customs declarations. This approach helps reduce the impact of the human factor when completing tax reporting.
Which data is filled in automatically
In automatic mode, the service pre-fills 13 lines of the VAT return. At the same time, taxpayers retain the ability to adjust the figures if necessary, either upward or downward.
Why the new service is needed
The State Revenue Committee notes that the use of preliminary completion makes it possible to see estimated tax amounts in advance, reduce the risk of receiving desk audit notifications, and avoid potential penalty sanctions.
When the service will be available
The pilot service will be used when submitting tax reporting for the fourth quarter of 2025. At the initial stage, it is launched in test mode, after which a decision will be made on further expansion of its functionality.