The State Revenue Department for Almaty explains 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 tax legislation.

When applying this method, the VAT amount on imported goods is simultaneously reflected in the VAT return as accrued VAT and as the amount credited against VAT payable. Provided that all statutory conditions are met, no actual payment of VAT to the state budget is required upon the importation of goods.

The VAT offset method applies to goods that:

• are not intended for subsequent sale or transfer under an international financial lease;
• are imported for transfer under a financial lease, except for an international financial lease;
• are used in the production of agricultural machinery included in the approved list.

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

Together with the Application for the Import of Goods and Payment of Indirect Taxes, the taxpayer 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 EAEU (CN FEA of the EAEU).

Goods imported using the VAT offset method must be used for their intended purpose. For most imported goods, the required period of use is five years, while for agricultural poultry, the required period is 18 months.

If, during the established period, the goods are sold, transferred under an international financial lease, or used in violation of the prescribed conditions, the VAT amount becomes payable to the state budget. In such cases, late payment interest shall accrue from the date established for the payment of VAT upon the importation of goods.

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

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1256626?lang=ru