Article 480. Offsetting Value Added Tax Tax Code of the Republic of Kazakhstan

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 1.the amount of Value Added Tax, which is credited to the recipient of goods, works, services registered in the taxpayer database, who is a payer of Value Added Tax, shall be recognized as the amount of Value Added Tax, subject to payment for the received goods, works, services specified in the document in accordance with paragraphs 6 and 7 of this article, if it is used or used for the purpose of taxable turnover for the sale of goods, works and services received.

 2.if an individual receives services whose expenses are recognized as expenses of a Value Added Tax payer in accordance with International Financial Reporting Standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting and are subject to deduction as compensation for business trips in accordance with Article 260 of this code, in compliance with the requirements of subparagraphs 1) and 2) of paragraph

 3.upon occurrence of cases of exclusion, increase or decrease provided for in articles 483, 484 and 485 of this code, the amount of Value Added Tax Offset in the same tax period in which the value added tax offset in accordance with article 481 of this code is taken into account shall be determined taking into account such exclusion, increase or decrease.

 4.Value Added Tax Offset is subject to reduction by the amount of excess value added tax in connection with the taxpayer's removal from registration for Value Added Tax in the tax period in which the liquidation declaration for Value Added Tax is submitted after the fulfillment of the requirement specified in subitem 3) of part one of Item 1 of Article 449 of this code.

 5. Goods, works used or used by the operator of the national infrastructure for the provision of services of the main railway network when transporting passengers by rail on a gratuitous basis to a railway carrier carrying out activities for the transportation of passengers, baggage, cargo-baggage, postal items, including in accordance with the legislation of the Republic of Kazakhstan, for the provision of services of the main railway network, the amount of Value Added Tax for the services provided must be accounted for in compliance with the conditions established by paragraph 1 of this article.

 6. in case of purchase of goods, works, services, except for the cases provided for in subitems 1) and 2) of Item 7 of this article, the amount of Value Added Tax Offset for the purposes of Item 1 of this article shall be determined on the basis of one of the following documents, highlighting the value added tax in them and indicating the identification number of the supplier-taxpayer:

 1)invoice or travel ticket issued by the supplier who is a Value Added Tax Payer at the date of issuing the invoice (paper, electronic ticket, electronic travel document);

 2) a document confirming the fact of travel by air, issued by the supplier, which is a Value Added Tax Payer at the date of issuing such documents;

 3) an invoice issued for purchased periodicals and other products of mass media, including those posted on the internet resource in publicly available telecommunications networks, in the part corresponding to the cost of periodicals and other products of mass media received in the reporting tax period, in accordance with paragraph 6 of Article 493 of this code;

 4) an invoice issued by the Department of the authorized body in the field of State material reserve when withdrawing goods from the state material reserve. The amount of Value Added Tax is determined according to the following formula, but not exceeding the amount of tax paid when transferring these goods to the state material reserve:

 VAT = VAT X VAT / (100 % + VAT), where:

 VAT – amount of Value Added Tax;

 VAT-the cost of manufactured goods subject to Value Added Tax;

 VAT is the value added tax rate that is in effect on the date of release of the goods.

 The amount of Value Added Tax, which is offset on the basis of an invoice issued in electronic form, is subject to reflection in the information system of electronic invoices with an indication of the period of receipt of goods, work, services.

 7. for the purposes of Paragraph 1 of this article, the amount of Value Added Tax to be offset in the cases specified in this paragraph:

 1) in case of import of goods – on the basis of a declaration for goods executed in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, but not exceeding the amount of tax paid to the budget of the Republic of Kazakhstan and not subject to refund in accordance with the terms of the customs procedure, or on the basis of an application (s) for the import of goods and payment of indirect taxes, but not exceeding the amount of tax paid to the budget of the Republic of Kazakhstan and not subject to refund;

 2) in case of purchase of works, services provided by a non-resident and which are a turnover of the buyer of such works, services:

 on the basis of an invoice issued in electronic form, if such an amount of Value Added Tax is indicated in the payment document or in the form established by the authorized body, issued by the tax authority and confirming the payment of Value Added Tax;

 for Value Added Tax payers who do not have common telecommunications networks within the borders of administrative-territorial units of the Republic of Kazakhstan at their place of residence – determined on the basis of a Value Added Tax declaration, but not exceeding the tax amount specified in the payment document or in the form established by the authorized body, issued by the tax authority and confirming the payment of Value Added Tax. Information about administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no common telecommunications networks, is posted on the internet resource of the authorized body.

 The amount of Value Added Tax is offset on the basis of an invoice issued in electronic form, provided that the information system of electronic invoices indicates the period of receipt of work, services and the amount of Value Added Tax to be offset on such an invoice;

 3) in case of registration for Value Added Tax of the person specified in subitem 1) of Item 1 of Article 447 of this code-in accordance with paragraph 6 or subitem 1) of this paragraph, in case of confirmation of such amount, on the basis of a tax register concluded in accordance with paragraph 4 of Article 205 of this code for goods purchased, created, deposited by the taxpayer before the date of registration for Value Added Tax and on the date of registration for Value Added Tax.

 The provisions of this subparagraph shall not apply to goods received by a newly created legal entity as a result of reorganization.

 8.if the taxpayer recognizes the amount of Value Added Tax Offset on the invoice received in electronic form, the information system of electronic invoices makes a mark on such recognition before the submission of the value added tax return, in which such amount of Value Added Tax is accounted for as the amount to be offset.

 9.if there are several grounds for offsetting the amounts of Value Added Tax specified in paragraphs 6 and 7 of this article, offsetting the amount of Value Added Tax is made once on the basis of the earliest.

Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr

President

Republic of Kazakhstan

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______________________________

To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 480. Terms of payment of excise taxes on imported excisable goods code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.excise taxes on excisable goods imported from the territory of states that are not members of the Eurasian Economic Union are paid in accordance with the procedure determined by the authorized body on the day determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for payment of customs payments, except in cases provided for in Paragraph 2 of this article.

2.excise duty on imported excisable goods subject to labeling in accordance with Article 172 of this code is paid prior to receipt of identification means, accounting and control marks.

When importing excisable goods specified in part one of this paragraph, the amount of excisable is subject to clarification and the excisable rate is applied, which is valid on the date of import of excisable goods.

3.excise taxes on excisable goods imported from the territory of the member states of the Eurasian Economic Union (with the exception of labeled excisable goods) are paid no later than the 20th day of the month following the month in which the imported excisable goods are accepted for accounting.

Payment of excise taxes on labeled excisable goods is made within the time limits established by Paragraph 2 of this article.

4.in case of use of excisable goods whose import into the territory of the Republic of Kazakhstan is carried out without paying excise taxes in accordance with the legislation of the Republic of Kazakhstan for purposes other than the purposes in connection with which the exemption from payment or other procedure for payment is granted, these excisable goods are subject to excise tax in accordance with the procedure established by articles 463 and 479 of this code and the resolution of the Government of the Republic of Kazakhstan and at excise rates.

Warning. Article 480 as amended by the law of the Republic of Kazakhstan dated 20.12.2021 No. 85 – VII (effective from 01.01.2022).

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