VAT reform 2026: Key changes in Russia and Kazakhstan

In 2026, both Russia (RU) and Kazakhstan (KZ) move to higher standard VAT rates and have published transition guidance focused on which date determines the applicable rate (shipment/turnover date, not payment).

Russia's Federal Tax Service (FNS) explains a shift to 22% VAT from 1 January 2026 and details transition mechanics for shipments, advances, and corrections.

Kazakhstan's government portals and procurement notice describe a new Tax Code framework effective 1 January 2026, raising the standard VAT rate to 16% (from 12%) and clarifying treatment for e-invoices, specific reduced rates (e.g., medicines), and housing-related exemptions.

The Federal Tax Service of Russia has published clarifications on the application of new value added tax (VAT) rules that took effect from

1 January 2026

. The changes stem from amendments to the Tax Code and federal legislation adopted in late 2025 and are intended to guide taxpayers through the transition to the updated VAT framework. Under the new rules, the

standard VAT rate increased from 20% to 22%

. At the same time, the

reduced VAT rate of 10%

will remain in force for socially significant goods, including food products, medicines, and children’s products, as defined in Article 164 of the Russian Tax Code.

The Federal Tax Service emphasizes that the

date of shipment of goods or performance of works or services

is the decisive factor when determining which VAT rate applies during the transition period. The date of payment is not considered determining. As a result, goods shipped before 1 January 2026 continue to be subject to VAT at 20%, even if payment is received later, while goods shipped from 1 January 2026 onward are taxed at the new 22% rate. The circle of VAT taxpayers has also expanded, including specific cases for entities on simplified regimes (e.g., USN income thresholds by year) and for certain agricultural taxpayers, plus notes on reduced VAT rates (5% and 7%) and when input VAT deductions may still be claimed in limited situations.

In situations where additional payment is made because of a price increase, the VAT treatment depends on the timing of that payment. If the additional amount is paid after 1 January 2026, it is treated as VAT. If the payment is made before that date, it is regarded as part of the price already including VAT, which must then be calculated using a settlement rate.

If the value of goods, works, or services shipped before 2026 is adjusted after 1 January 2026, the VAT rate applied must be the one in force at the time of the original shipment. For example, corrective invoices issued in 2026 for shipments made in 2025 must apply the 20% VAT rate.

From 1 January 2026, Kazakhstan’s new Tax Code introduces major VAT updates. The standard VAT rate is set at 16%, while medicines and medical services are taxed at 5% in 2026, increasing to 10% in 2027. Periodical print publications are taxed at 10%, and activities such as book publishing and certain healthcare services remain exempt. 0% for certain turnovers including exports, international transport, SEZ-related supplies, etc.

VAT rate is determined by the "date of turnover". Kazakhstan's procurement notice explicitly states the tax authority's position: when a taxable turnover occurs, the VAT rate applied is the rate effective on the date the turnover is performed (date of supply/realization). It also stresses that 16% applies from 1 January 2026 even for state procurement contracts signed before 2026 (where the taxable turnover occurs in 2026).

Government also addresses the practical transition issue: if goods/services were acquired in Q4 2025, but the electronic invoice (IS ESF) is issued in 2026, then if the turnover date falls in Q4 2025, the VAT rate used in the ESF should be the 2025 rate (12%), not 16%.

For 2026, Russia and Kazakhstan both pair a higher standard VAT rate with transition guidance meant to reduce disputes in cross-year transactions. Russia's FNS focuses on a clean rule—the shipment date determines whether 20% or 22% applies—and provides operational guidance for advances and corrective invoices, while also signaling that more taxpayers will fall into VAT. Kazakhstan's official notices similarly anchor VAT application to the date of taxable turnover, implement a 12%→16% shift with reduced/zero rates for defined categories, and provide concrete transition examples for e-invoices and housing/construction exemptions around 1 January 2026.

Given the importance of these changes, these updates have already been published in ONESOURCE Global Trade Content. For more information on how ONESOURCE Global Trade solutions can assist you in managing import charges, contact your Account Manager or Customer Success Manager.