The Department of State Revenue for the Mangystau region presents questions and answers on the new Tax Code that are important to know. 

1) Question: Until 2026, the sale of veterinary medicines was exempt from VAT, is such an exemption provided for in 2026?

Answer: By the provisions of subparagraph 34) of Article 394 of the Tax Code, which was in force until January 1, 2026, sales of medicines used in the field of veterinary medicine were exempt from VAT. The Tax Code, effective from January 1, 2026, does not provide for similar provisions.

Thus, starting from January 1, 2026, there is no exemption from VAT on the sale of veterinary products, respectively, the turnover on their sale is subject to VAT in accordance with the generally established procedure at the VAT rate of 16%.

2) Question: the sale of medicines under the GOBMP is exempt from VAT, but in practice the buyer has the right to purchase medicines at a co-payment at a higher price with a refund of part of the cost of such medicines under the GOBMP from the budget. Is this co-payment amount subject to VAT?

Answer: Starting from January 1, 2026, the sale of medicines within the guaranteed volume of free medical care (GOBMP), as well as for the treatment of orphan and socially significant diseases included in the List of Medicines, is exempt from VAT (Resolution of the Government of the Republic of Kazakhstan, approved on December 31, 2025 No. 1203).

The provisions of the Code of the Republic of Kazakhstan "On the Health of the People and the Healthcare System" (the Health Code) provide that the GOBMP represents the amount of medical care provided at the expense of budgetary funds. At the same time, the financing of the GOBMP is carried out at the expense of the budget, and can also be carried out at the expense of citizens with a voluntary co-payment.

Thus, based on the concept established by the Health Code, the GOBMP provides for the amount of medical care provided at the expense of budgetary funds, and the co-payment is the payment of the difference in the cost of the drug and the GOMBP at the expense of budgetary funds, carried out by the buyer on a paid basis on a voluntary basis.

Accordingly, a co-payment made voluntarily by the buyer for the difference in the cost of the medicinal product and the amount of compensation under the GOBMP is subject to VAT in accordance with the generally established procedure without the use of exemptions.

3) Question: One of the conditions for granting VAT exemption is the availability of a contract for the supply of medicines under the GOBMP and CSHI, issued in accordance with the Order of the Minister of Health of the Republic of Kazakhstan dated June 7, 2023 No. 110.

In practice, government purchases of medicines are made after the actual import of goods, and therefore, the importer cannot apply VAT exemption directly when importing medicines subsequently sold under the GOBMP and CSHI.

Answer: Starting from January 1, 2026, the import of medicines under the GOBMP and CSHI, as well as for the treatment of orphan and socially significant diseases, is exempt from import VAT. At the same time, the List of medicines (the List), as well as the procedure for applying VAT exemption when importing medicines (the Rules), were approved by Decree of the Government of the Republic of Kazakhstan dated December 31, 2025 No. 1203.

One of the conditions for granting VAT exemption according to the Rules is the availability of a contract for the supply of medicines under the GOBMP and CSHI. At the same time, only the contract for the supply of medicines under the GOBMP and CSHI, issued in accordance with the order of the Minister of Health of the Republic of Kazakhstan dated June 7, 2023 No. 110, confirms that the sale of medicines is carried out under the GOBMP and CSHI.

Thus, in the absence of a contract for the supply of medicines under the GOBMP and CSHI when importing medicines, import VAT is payable at a rate of 5% if such medicines are included in the List of Medicines, medical products, medical device components, as well as technical auxiliary (compensatory) products in accordance with the legislation of the Republic of Kazakhstan. on social protection (List of medicines subject to 5% tax).

At the same time, if medicines are not included in the List of medicines subject to 5%, then import VAT is payable at a rate of 16%.

4) Question: Do taxpayers who provide medical services that are not VAT payers really have to issue an ESF?

Answer: starting from January 1, 2026, certain categories of VAT defaulters have an obligation to issue an ESF.

At the same time, in accordance with subparagraph 11) of paragraph 1 of Article 208 of the Tax Code, these categories include taxpayers who provide medical services for the sale of medicines, medical devices, medical device components, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1159471?lang=kk