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Kazakhstan Grants VAT Deferral on Certain Imported Goods for Businesses Starting 2026

  • From January 1, 2026, businesses in Kazakhstan can defer VAT on the import of certain goods.
  • The deferral applies to goods imported for production, excluding those from Eurasian Economic Union member states intended for processing.
  • The measure was approved by an order from the Deputy Prime Minister and Minister of National Economy on November 28, 2025.
  • This initiative implements point 2 of Article 134 of Kazakhstan’s Tax Code.

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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