VAT on imports from the EAEU countries: when can I take it off?
When importing goods from the EAEU member states, it is important for entrepreneurs to correctly determine the date of VAT offset.
According to the Tax Code of the Republic of Kazakhstan:
VAT is offset in the tax period in which the tax was paid to the budget.;
in this case, the offset is made no earlier than the 20th day of the month following the tax period for which VAT is calculated.
The tax period for the import of goods from the EAEU is the month in which:
the goods are registered;
or the due date for the lease agreement is coming.
VAT must be paid no later than the 20th of the month following the tax period.
If the value of imported goods has increased, VAT is paid no later than the 20th day of the month following the month of the price change.
Thus, VAT on imports from the EAEU can be offset only after its actual payment to the budget, taking into account the requirements of Article 481 of the Tax Code of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1225220?lang=ru