List of Religious Items Exempt from VAT on Import to Kazakhstan from 2026

• From January 1, 2026, certain religious items imported by registered religious organizations in Kazakhstan are exempt from VAT.
• The list and selection criteria for these items are established by Government Decree No. 940 of November 10, 2025.
• Eligible items include altars, vestments, icons, church bells, crosses, candlesticks, thrones, and other objects used in religious ceremonies and church interiors.
• Items must be used in places of worship or for religious events and must serve religious, ceremonial, or decorative purposes in such contexts.
• The classification of these items follows the codes of the Eurasian Economic Union’s commodity nomenclature.

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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