- Companies employing people with disabilities can qualify for VAT exemption only if several conditions are met.
- It is not enough that workers with disabilities make up at least 51% of staff and their wages account for at least 51% of the payroll.
- Two additional requirements apply: at least 10 employees with disabilities must be employed, and the goods/services must be produced or provided with their direct participation.
- These conditions must be met not only in the quarter of sale, but also during the four previous tax periods.
- Since the VAT tax period is a calendar quarter, the requirements must be satisfied throughout each month of those quarters; if the number drops below 10 in any period, the exemption is lost.
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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