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List of Goods Eligible for VAT Offset Method in Kazakhstan from January 2026

  • The Government of Kazakhstan approved a list of imported goods subject to VAT offset method, effective January 1, 2026.
  • The list includes equipment, agricultural machinery, trucks, helicopters, airplanes, sea vessels, locomotives, railway cars, spare parts, breeding animals, artificial insemination equipment, and live cattle.
  • These goods are not produced in Kazakhstan.
  • The regulation was developed according to the Tax Code of Kazakhstan.

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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