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VATupdate VAT GST kazakhstan

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Form 328.00 and Reporting Rules to Be Updated in Kazakhstan from 2026

  • The form and rules for tax reporting Form 328.00 in Kazakhstan will be updated starting January 1, 2026.
  • The updates are established by the order of the Minister of Finance of Kazakhstan dated October 28, 2025.
  • Form 328.00 is used for declaring the import of goods and payment of indirect taxes (VAT and excise) within the EAEU.
  • The order approves the new form, rules for submission, service provision, withdrawal, and confirmation/refusal procedures related to Form 328.00.
  • New templates for motivated refusals and notifications of tax payment confirmation are also introduced.

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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