- VAT on imports from Belarus to Kazakhstan is paid in Kazakhstan under EAEU destination-country rules.
- The Kazakh importer is responsible for calculating and paying the tax, even if not a domestic VAT payer.
- The standard import VAT rate in Kazakhstan is 12%, calculated on the goods’ value plus applicable transport and insurance costs.
- Required reporting includes Form 328.00, Form 300.00 for VAT payers, and supporting documents like contracts, invoices, and transport papers.
- VAT must be paid and Form 328.00 filed by the 20th day of the month following acceptance of the goods; some goods may be exempt or taxed differently.
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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