- Simplified VAT refund procedure is now available to all taxpayers using the zero rate, not just select categories.
- The new procedure is implemented with the introduction of Kazakhstan’s new Tax Code.
- VAT refund requests must be submitted through the Integrated Tax Administration System (KNP ISNA) using the updated VAT declaration form 300.00 and its annex.
- For Q4 2025, VAT refund claims must be filed via KNPI ISNA according to the new legislation.
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.
Latest Posts in "Kazakhstan"
- New Business Activities in Kazakhstan to Require Mandatory POS Terminal Payments from March 2026
- No Plans to Change Tax Code as Number of VAT Payers Grows, Says Zhungarain
- 80% VAT Adjustment Not Applied to Export of Processed Agricultural Products: Official Clarification
- VAT for Gardeners, Fuel Imports, and Non-Residents: Key Outcomes of the Sixth Project Office Meeting
- Kazakhstan Launches Pilot Allowing VAT Payments in Digital Tenge for Public Procurement Suppliers













