- From 1 January 2027, Kazakhstan proposes to prohibit using the VAT offset method for imported goods intended for operational lease (including equipment, machinery and similar items); the offset method would remain available for goods not intended for sale or operational lease, and for certain financial leasing cases.
- If goods imported under the VAT offset method are later used in breach of the required purpose/holding period, VAT plus penalties must be paid; operational lease would be added to the list of prohibited uses.
- The draft law also introduces a rule that certain categories of importers must pay VAT before importing goods from EAEU countries, instead of paying after import.
- Another proposed amendment would allow tax authorities to correct accompanying waybills (SNTs) on the basis of the results of a thematic tax audit, effective upon signing of the law.
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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