VAT Exemption on EAEU Imports: Rules and Common Mistakes

• VAT exemption on imports from the EAEU now applies only under the new rules effective January 1, 2026, and only if the legal basis is fully documented.
• Eligible importers include certain state bodies, diplomatic missions, international organizations, and recipients of humanitarian or charitable aid, for goods listed in Article 479 of the Tax Code.
• To use the exemption, importers must confirm the goods qualify, prepare supporting documents, submit the import application and tax documents to the revenue authority, and meet all procedural requirements.
• Common mistakes include missing documents, wrong товар classification, errors in the application, late submission, and claiming the exemption without a valid basis.
• If the exemption is used improperly, VAT will be reassessed and collected, with penalties and other liability; the rules are based on Kazakhstan’s Tax Code and the EAEU treaty.

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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