- A draft amendment to Kazakhstan’s Tax Code would require certain taxpayers to pay VAT on imports from the EAEU before the goods enter Kazakhstan, based on data from the accompanying waybill (SNT).
- Under current rules, import VAT on EAEU goods is paid after import: taxpayers file form 328.00 and pay no later than the 20th day of the month following the tax period in which the goods were accepted for accounting.
- The draft adds a new paragraph to Article 530, with the specific taxpayer categories and pre-import payment procedure to be set by the authorized body.
- If the SNT value is below the minimum price level under Article 518, VAT would be calculated using that minimum price level instead.
- The change is planned to take effect on 1 January 2027.
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.
Latest Posts in "Kazakhstan"
- Kazakhstan to Block Foreign Digital Platforms Over VAT Tax Noncompliance
- Kazakhstan: When Individuals Must Pay VAT and Duties on Imports from EAEU and Abroad
- Updated VAT Exemption Forms for EAEU Imports in Kazakhstan
- Temporary EAEU Imports: When Import VAT Applies
- Budget Falls Short by 686 Billion Tenge in VAT Revenue Over Nine Months
