Starting from2026, the newTaxCode of the Republic of Kazakhstanprovides for the simplification of the refund of value addedtax(VAT).Inaccordancewithcurrentregulations, the simplifiedVATrefundprocedureappliesonlytocertaincategories of taxpayers—largeenterprises,manufacturersandexportersincludedin the approvedlists.Currently, there are about40-50suchcompanies.

Starting from the new year, all exporters whose number exceeds 1,000 will be eligible for a simplified VAT refund.

 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. no unfulfilled notifications as of the date of submission of the refund request;

2. the amount of excessVAThas been confirmedforrefund based on the results of the taxauditfor the 12monthspreceding the date of filing the claim.

Theamount of the refundwillbe determined using a taxriskmanagementsystem, with the results of previoustaxaudits being themainguideline.

Changes are also being made to theprocedure for VATrefundchecks.So,ifearlier the Pyramidreport was usedtoidentifyviolationsthroughout the supplychain,whichledto a refusaltorefundVAT,thenfrom2026thisreportwill be usedas a tool for identifyingriskareas.

Counter-checks will beappointed for theidentifiedrisks,andonlyifviolations are confirmedfrom the directsuppliers, the debitbalanceamounts will notbeconfirmedforrefund.

The adoptedchanges are aimedatincreasing the transparency of taxprocedures,speeding up VATrefundsandreducing the administrativeburdenonbusinesses.

For reference: The rules for the refund of excess VAT were approved by the Order of the Ministry of Finance of the Republic of Kazakhstan dated October 30 of this year under No. 649.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1103205?lang=kk