1.

. In what cases is SNT issued for excisable goods?

Answer: when selling and (or) moving, including internal movement of excisable goods in the territory of the Republic of Kazakhstan, importing into the territory of the Republic of Kazakhstan and exporting from the territory of the Republic of Kazakhstan;

2. gas stations issue SNT when selling fuel to individuals.

Answer: no at retail sales of fuels and lubricants from SNT filling stations is not issued except for SNT at the request of the buyer

3. In what units of measurement are SNTs issued for excisable goods (alcohol, tobacco products and petroleum products)?

Answer: Ethyl alcohol and alcoholic products in liters, petroleum products in tons or in liters.

4. What is the basis for the return of excess VAT?

Answer: The grounds for the return of the amount of excess value added tax are: the act of tax audit to confirm the reliability of the amount of excess value added tax submitted for return, taking into account the results of its appeal (if appealed by the taxpayer); conclusion to the tax audit report.

5. Who is entitled to a simplified VAT refund procedure?

Answer: The following service recipients apply the simplified procedure for returning the amount of excess VAT:

      1) consisting in tax monitoring as of the date of submission of claims, during the calendar year, having completed sales, taxed at a zero rate;

      2) whose sales turnover taxed at zero rate amounts to at least fifty (50) percent of the total taxable sales turnover for the tax period for which the claim is submitted.

In this case, the amount of excess VAT is subject to return to VAT payers, while complying with the following conditions:

      1) the absence of an unfulfilled notice within the time period specified in Articles 82, 83 of the Tax Code as of the date of submission of the claim;

      2) the existence of an amount of excess VAT confirmed for return based on the results of a tax audit within twelve (12) months preceding the date of submission of the claim.

6. When and how to register for value added tax (VAT)?

Answer: - To register for VAT, a tax application is submitted no later than five working days from the date of exceeding the maximum threshold of turnover, the taxpayer submits a tax application before completing the turnover under such a transaction. It is important to note that in the event of a transaction exceeding the maximum turnover threshold, the taxpayer submits a tax application before the transaction is completed.

- A person who is not subject to VAT registration, but who carries out or plans to carry out the sale of goods (works, services) subject to VAT, may voluntarily submit an application to the tax authority for registration on value added tax.

7. What should be the turnover for mandatory VAT registration?

Answer: If the turnover for the sale of goods (works, services) exceeds the minimum turnover - 10,000 times the monthly calculated indicator (MCI in 2026 - 4325 tenge * 10,000 = 43,250,000 tenge)

8. What is the responsibility for violation of the VAT registration period?

  For violation of the VAT registration period, the taxpayer is brought to administrative responsibility under Part 3 of Article 269 (50 MCI). Also, for making a turnover during the period of non-registration, a fine is provided for by part 5 of article 275 of the Administrative Code (15% of the turnover amount).

9. What are the deadlines for filing a VAT return?

Answer: VAT declaration (f.300.00) for each tax period is submitted no later than the 15th day of the second month following the reporting tax period.

10. When do I need to pay VAT?

Answer: Value added tax is payable to the budget at the location of the taxpayer no later than the 25th day of the second month following the reporting tax period.

If the value added tax payer is removed from the VAT registration:

- Not later than ten calendar days from the date of submission to the tax authority of the liquidation VAT declaration (TNF 300.00)

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1246809?lang=ru