The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan provides clarification on the procedure for applying the Value Added Tax (VAT) offset method when importing goods from the Member States of the Eurasian Economic Union (EAEU).

      In accordance with Article 509 of the Tax Code of the Republic of Kazakhstan, the VAT offset method may be applied by VAT payers who meet the requirements established by the tax legislation.

      When applying the VAT offset method, the VAT amount on imported goods is simultaneously reflected in the VAT return as output VAT and as input VAT eligible for offset. Provided that all statutory conditions are met, no actual payment of VAT to the state budget is required upon importation.

     The VAT offset method applies to goods that:

• are not intended for subsequent resale or transfer under an international financial lease;
• are imported for transfer under a financial lease (excluding an international financial lease);
• are used in the manufacture of agricultural machinery included in the approved list.

      The list of goods eligible for the VAT offset method, as well as the rules governing its formation, are approved by Resolution No. 1199 of the Government of the Republic of Kazakhstan dated 31 December 2025.

     Together with the Application for the Import of Goods and Payment of Indirect Taxes, taxpayers must submit the documents specified in paragraph 2 of Article 530 of the Tax Code, as well as documents confirming the technical and commercial characteristics of the goods required for their classification under the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (CN FEA EAEU).

      Goods imported using the VAT offset method must be used for their intended purpose for five years, for most imported goods and eighteen months, for agricultural poultry.

      If, during the specified period, the goods are sold, transferred under an international financial lease, or used in violation of the established conditions, the VAT shall become payable to the state budget. In such cases, late payment interest shall accrue from the date on which the VAT on imported goods was originally due.

     The State Revenue Committee recommends that taxpayers, before applying the VAT offset method, ensure that the imported goods are included in the approved list, correctly classified under the CN FEA EAEU, and intended to be used for their designated purpose throughout the prescribed period.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1256660?lang=ru