The refund of excess value added tax (VAT) is one of the key measures of government support for business in Kazakhstan. This mechanism allows taxpayers to reimburse tax amounts in a timely manner and return financial resources to circulation.
According to the Tax Code of the Republic of Kazakhstan, the excess of VAT is recognized as a positive difference between the amount of tax deductible and the amount of accrued tax that has accumulated according to the declaration at the end of the reporting tax period.
Who is eligible for a VAT refund?
The legislation defines certain categories of taxpayers who are entitled to compensation:
- taxpayers who sell goods, perform work and provide services subject to a zero VAT rate;
-taxpayers who carry out activities under contracts for subsurface use (with the exception of contracts for exploration and (or) extraction of common minerals, groundwater and therapeutic mud);
-taxpayers who purchase goods, works and services for the construction of industrial buildings and structures under long-term contracts, which are being put into operation for the first time in the territory of the Republic of Kazakhstan.
In what cases is the refund not made?
The legislation sets clear restrictions. Refunds are not made for tax amounts:
- offset against invoices issued by procurement organizations in the field of the agro-industrial complex;
- offset for goods, works and services related to minerals transferred to meet tax obligations in kind;
- those that have developed over tax periods in which the taxpayer has included an additional amount of tax in the offset.
Procedure and grounds for refund
In order to claim a refund of the excess VAT amount, the taxpayer must indicate it in the next tax return. This can be done within the limitation period.
Foundation documents
- notification of the amount of excess VAT, confirmed for refund in a simplified manner;
- the act of tax audit, taking into account the results of the appeal;
- conclusion to the tax audit report.
After confirming the amount, the taxpayer submits an application to the tax authority at his location, on the basis of which the funds are transferred.
Thus, the refund of excess VAT is an important tool for the financial stability of enterprises. Knowing the terms and procedure of the refund allows taxpayers to exercise their right to a tax refund in a timely manner and avoid mistakes when completing the relevant documents.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1260760?lang=ru