Starting from January 1, 2026, a new Tax Code came into force in the Republic of Kazakhstan, предусматривающий a number of significant changes in tax administration. One of the key innovations is the expansion of the application of the simplified procedure for refunding excess value-added tax (VAT).

In the Republic of Kazakhstan, VAT refunds have traditionally been accompanied by tax audits, which often resulted in significant time costs and increased administrative burden on taxpayers. In this regard, one of the directions for improving tax administration has been the introduction and expansion of the simplified VAT refund procedure.

The adoption of the new Tax Code of the Republic of Kazakhstan, which came into force in 2026, represents an important stage in the reform of the tax system and is aimed at improving the efficiency of tax administration, promoting business activity, and supporting the country’s export potential.

As part of the tax reform this year, the mechanism for simplified VAT refund of excess amounts has been significantly expanded in Kazakhstan. Previously, this procedure was applied only to a limited group of taxpayers included in special lists and meeting a number of strict criteria.

In accordance with Article 127 of the Tax Code, starting from January 1, 2026, the simplified procedure for refunding excess amounts may be applied by taxpayers who:

1.are subject to tax monitoring and, during the calendar year, carried out transactions subject to a zero VAT rate;

2.have transactions subject to a zero VAT rate amounting to at least 50 percent of the total taxable turnover for the tax period.

The excess tax amount shall be refunded provided that the following conditions are simultaneously met:

1.absence of any outstanding notifications as of the date of submission of the refund claim;

2.availability of an excess tax amount confirmed for refund based on the results of a tax audit within the twelve months preceding the date of submission of the refund claim.

The refund of the excess tax amount to the taxpayer under the simplified procedure shall be carried out within fifteen working days following the date of submission of the refund claim.

Thus, the amendments to the Tax Code significantly expand the opportunities for taxpayers to apply the simplified VAT refund procedure. These measures are expected to have a positive impact on the development of the export sector of the economy and will become an important step in the modernization of the tax system of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1183295?lang=kk