Simplified VAT refund procedure from 2026 Starting from 2026, the new Tax Code of the Republic of Kazakhstan granted the right to simplified VAT refund to all exporters, in contrast to the current norms, according to which the simplified VAT refund procedure is applied only by certain categories of taxpayers: large enterprises, manufacturers and exporters included in approved lists. VAT refund in a simplified manner will be carried out within 15 working days without verification, provided that the following conditions are met at the same time: 1) the absence of unfulfilled notifications as of the date of filing the request for a refund; 2) the presence of a confirmed amount of excess VAT refund based on the results of a tax audit for the 12 months preceding the date of filing the request. The amount of the refund will be determined using a tax risk management system, with the results of previous tax audits being the main guideline. The procedure for VAT refund checks will also change. If earlier the Pyramid report was used to identify violations throughout the supply chain, which led to a refusal to refund VAT, then from the new year this report will be used as a tool for identifying risk areas. Counter-checks will be appointed for the identified risks, and only if violations are confirmed from the direct suppliers, the debit balance amounts will not be confirmed for refund. The rules for the refund of excess VAT were approved by the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 30, 2025 No. 649.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1103152?lang=kk