Planning a major technical upgrade? Kazakhstan's tax legislation provides a special mechanism that allows you to avoid paying import Value Added Tax (VAT) in "live" cash.

What is the essence of this method?

The amount of VAT is reflected in your tax return simultaneously as both an accrual and an offset. Thus, no actual cash payment is made to the budget, allowing you to keep the funds within the company's working capital.

Which goods can be imported using this method?

The list established by Articles 508 and 509 of the new Tax Code includes:

✅ Equipment and agricultural machinery;

✅ Freight rolling stock for road transport;

✅ Helicopters, airplanes, and sea vessels;

✅ Locomotives and railway cars;

✅ Spare parts and components for agricultural machinery production.

The complete list of these goods and the procedure for its compilation were approved by Decree No. 1199 of the Government of the Republic of Kazakhstan dated December 31, 2025, and shall enter into force on January 1, 2026. https://adilet.zan.kz/rus/docs/P2500001199

This list includes goods that are not produced within the territory of the Republic of Kazakhstan.

Key conditions for application:

1. You must be a registered VAT payer in Kazakhstan.
2. The imported goods must not be intended for further sale or transfer into international financial leasing.
3. Import for the purpose of domestic financial leasing is permitted.

What to keep in mind (Risks and Control):

⚠️ Statute of limitations: For taxpayers using this method, the statute of limitations is extended to 5 years.

⚠️ Mandatory usage period: If you violate the requirements (e.g., sell the equipment before the established deadline), the VAT must be paid in full with accrued penalties starting from the date of import.

⚠️ Reporting: When importing from EAEU member states, the import declaration and necessary documents must be submitted no later than the 20th day of the following month.

The offset method is a powerful tool for business development, but it requires strict compliance with the designated use of the imported assets.

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Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1195570?lang=kk