Dear taxpayers, the Office of VAT Administration within the EAEU informs.

Sales turnover is exempt from value added tax:

- works and services specified in Chapter 48 of the Tax Code of the Republic of Kazakhstan, if their place of sale is the Republic of Kazakhstan;

- repair services for goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member states, including its restoration and replacement of components.

The documents confirming the provision of the services specified in this subparagraph are the documents provided for in paragraph 3 of Article 515 of the Tax Code of the Republic of Kazakhstan.

The list of services specified in this subparagraph is approved by the authorized body.;

- international communication services provided by a taxpayer of the Republic of Kazakhstan to a taxpayer of another EAEU Member State.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1192497?lang=kk