- Kazakhstan will keep full VAT refunds for exporters of agricultural products, canceling the planned 80% VAT credit reduction.
- Refund eligibility will be verified through tax audits using a “pyramid method” to trace the goods and tax payments from producer to exporter.
- If approved in the Tax Code amendments, the change will apply retroactively from the date the new code takes effect.
- Authorities are also developing a voluntary digital tenge mechanism to speed up VAT refunds, especially for exporters.
- The move is meant to support farmers, preserve export competitiveness, and provide more predictable conditions for businesses.
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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