Article 481. Date of Offset of Value Added Tax Tax Code of the Republic of Kazakhstan

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 1.the offset value added tax on purchased goods, works, services is taken into account in the tax period corresponding to the date of receipt of goods, works, services.

 In the case of issuing an adjusted invoice, the amount of Value Added Tax is taken into account in the same tax period in which such tax was accounted for on the canceled invoice, except in cases where the turnover dates specified in the canceled invoice and the corrected invoice differ and the dates fall on different tax periods.

 If the invoice issued in electronic form indicates the date of issue of the invoice on paper, then for the purposes of this paragraph, such date is recognized as the date of issue of the invoice.

 The provisions of this paragraph shall not apply in cases established by paragraphs 2 – 5 of this article.

 2. offset value added tax:

 1) when goods are imported from states that are not members of the EAEU-as of the date of manufacture of goods in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

 2) when goods are imported from the territory of the EAEU member state-in the tax period during which payment to the budget was made, including by making offsets in accordance with the procedure defined in articles 122 and 123 of this code, but not earlier than the 20th day of the month following the tax period defined in paragraph 6 of Article 530 of this code.

 3.in case of purchase of such works, Services issued by a non-resident and which are the turnover of the buyer of Works, Services, the offset value added tax is taken into account in the tax period corresponding to the date of issue of the invoice in electronic form.

 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 shall take into account the offset value added tax in the tax period that falls on the day of payment to the budget, including by accounting for the tax payment of offsets in accordance with the procedure determined by articles 122 and 123 of this code.

 4.if the person specified in subitem 1) of Item 1 of Article 447 of this code is registered for Value Added Tax, the offset value added tax is taken into account in the tax period that falls on the day of registration for Value Added Tax.

 5.Value Added Tax, which is offset by an additional invoice, is taken into account in the tax period that falls on the day of issuing such an invoice. At the same time, the amount of Value Added Tax on an additional invoice provided for in part three of Paragraph 1 of Article 499 of this code is taken into account in the tax period that falls on the day of issuing an additional invoice recognized as invalid.

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 481. Import of excisable goods exempt from excise tax code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.excise taxes are not imposed on excisable goods imported by individuals in accordance with the norms stipulated by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

2. the following imported excisable goods are exempt from paying excise taxes:

1) excisable goods necessary for the use of vehicles carrying out international transportation during the journey and at intermediate stop points;

2) become unsuitable for use as products and materials due to damage prior to their transfer across the customs border of the Eurasian Economic Union;

3) for official use by foreign diplomatic and equivalent missions, as well as for personal use by persons from among the diplomatic and administrative-technical personnel of these missions, including family members living together. The specified goods are exempt from payment of excise taxes in accordance with international treaties to which the Republic of Kazakhstan is a party;

4) excise duty on the territory of the Republic of Kazakhstan within the framework of customs procedures established by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, except for the customs procedure of export for domestic consumption, carried out across the customs border of the Eurasian Economic Union;

5) alcohol-containing medical products registered in accordance with the legislation of the Republic of Kazakhstan (except for balms).

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