Until 2026, the simplified refund procedure was only applied to certain categories of taxpayers (large taxpayers, manufacturers, and exporters of raw materials who convert foreign currency proceeds into tenge).

      With the introduction of the new Tax Code of the Republic of Kazakhstan, all categories of taxpayers applying a zero rate will be able to choose the simplified procedure for refunding excess VAT.

     The refund of excess VAT is carried out on the basis of a request for a refund of the excess VAT amount specified in the tax return “Value Added Tax Declaration” (form 300.00).

     The taxpayer's account in the Integrated Tax Administration System (ITAS) has been updated with the tax return “Value Added Tax Return” (form 300.00) and Appendix 9 “Information on VAT amounts claimed for refund” in the Taxpayer's Office of the Integrated Tax Administration System (KNP ISNA) to reflect the requirements of the new legislation.

     Thus, due to changes in tax legislation, the requirement to refund the excess VAT amount for the fourth quarter of 2025 must be submitted through the KNP ISNA knp.kgd.gov.kz

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1144868?lang=kk