- Simplified VAT refund procedure is now available to all taxpayers using the zero rate, not just select categories.
- The new procedure is implemented with the introduction of Kazakhstan’s new Tax Code.
- VAT refund requests must be submitted through the Integrated Tax Administration System (KNP ISNA) using the updated VAT declaration form 300.00 and its annex.
- For Q4 2025, VAT refund claims must be filed via KNPI ISNA according to the new legislation.
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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