- New rules for VAT excess refund in Kazakhstan approved, effective January 1, 2026.
- Rules define procedures and timelines for VAT refund, including simplified and standard processes.
- Refunds apply to exporters, subsoil users, and those building new production facilities; certain transactions are excluded.
- Simplified refunds processed in 15 days, standard refunds after 55 days and thematic tax checks.
- Special provisions for international transport, SEZ operations, fuel sales to foreign airlines, gold sales to National Bank, and EAEU condensate exports.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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