- Until 2026, import and sale of raw materials for pharmaceutical production were exempt from VAT.
- From January 1, 2026, the new Tax Code does not provide VAT exemption for these imports and sales.
- Therefore, import and sale of raw materials, materials, and equipment for pharmaceutical production will be subject to VAT starting in 2026.
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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