- Gardening cooperatives are not required to register for VAT if their activities are limited to collecting and spending membership fees; VAT applies only if they engage in additional business activities.
- VAT exemption for the import of fuel and lubricants used by aircraft in international transport will no longer require additional confirmation from diplomatic or consular institutions, reducing bureaucracy.
- From 2026, invoices must be issued for services and works purchased from non-residents, with different procedures for VAT payers and non-payers; official guidelines will be provided soon.
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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