Article 530. Procedure for calculating and paying value added tax when importing goods in the EAEU tax code of the Republic of Kazakhstan

Home / Codes / Article 530. Procedure for calculating and paying value added tax when importing goods in the EAEU tax code of the Republic of Kazakhstan

 1.the procedure for calculating and paying value added tax in the EAEU is determined in accordance with Chapter 51 of this code, unless otherwise established by this article.

 2.when importing goods from the territory of the EAEU member states to the territory of the Republic of Kazakhstan, including goods that are products of processing of raw materials, the taxpayer is obliged to submit to the tax authority at the place of residence (residence) an application for the import of goods, including under leasing agreements (contracts) and payment of Indirect Taxes, not later than the 20th

 Simultaneously with the application for the import of goods and the payment of indirect taxes, the taxpayer submits the following documents to the tax authority:

 1) a bank statement confirming the actual payment of indirect taxes on imported goods and (or) another payment document confirming the fulfillment of a tax obligation to pay indirect taxes on imported goods provided for by the banking legislation of the Republic of Kazakhstan, or documents confirming exemption from Value Added Tax, subject to the requirements of Article 525 of this code.

 At the same time, these documents are not submitted in case of overpaid payments on personal accounts for Value Added Tax on imported goods, which must be credited to the account for upcoming value added tax payments on imported goods, in case of a different procedure for paying Value Added Tax, as well as in case the taxpayer does not apply for Offset or return to the current account of the specified overpaid amounts for taxes and other types of payments to the budget.

 The documents specified in this subparagraph on lease agreements (contracts) are submitted within the time limits established by this paragraph for the term of the lease payment provided for in the lease agreement (contract), which falls on the reporting tax period;

 2) accompanying and (or) other documents confirming the transfer of goods from the territory of one member state of the EAEU to the territory of the Republic of Kazakhstan (these documents are not submitted if the legislation of the Republic of Kazakhstan does not provide for the execution of these documents for certain types of sales of goods, including for the sale of goods without the use of vehicles);

 3) invoices issued in accordance with the legislation of the EAEU member state at the time of shipment of goods, if the legislation of the EAEU member state provides for submission (issuance).

 If the legislation of the EAEU member state does not provide for the submission (issuance) of an invoice, or the goods are purchased from a taxpayer of a state that is not a member state of the EAEU, instead of the invoice, another document is submitted confirming the value of imported goods submitted (issued) by the seller;

 4) contracts (contracts) that served as the basis for the purchase of goods imported into the territory of the EAEU member state, in the case of leasing of goods (subjects of leasing) – leasing agreements (contracts), in the case of granting a loan in the form of items – loan agreements, contracts (contracts) for the preparation of goods, contracts (contracts)for the processing of;

 5) an agreement (contract) on the purchase of imported goods submitted to the taxpayer of the Republic of Kazakhstan by a taxpayer of another EAEU member state or a taxpayer of a non-EAEU state, signed and certified by the head of an organization (individual entrepreneur) that sells imported goods from the territory of a third EAEU member state, concluded with a taxpayer of a third EAEU member state and a taxpayer of this third EAEU member state;:

 number identifying a person as a taxpayer of the EAEU member state;

 Name of the taxpayer (organization, individual entrepreneur) of the EAEU member state;

 Place of residence (residence) of the taxpayer of the EAEU member state;

 number and date of the contract (contract) ;

 information message containing information about the number and date of the identity document (in cases provided for in paragraphs 2, 3, 4 and 5 of Article 528 of this code).

 If the taxpayer of the EAEU member state in which the goods are purchased is not the owner of the goods being sold (is a commission agent, attorney), then the information specified in paragraphs two to six of the first part of this subparagraph shall also be provided in relation to the owner of the goods being sold.

 If the information message is presented in a foreign language, the presence of a translation in Kazakh and Russian is mandatory.

 An informational message is not provided if the information provided for in this subparagraph is contained in the agreement (contract) specified in subitem 4) of part two of this paragraph;

 6) Terms (contracts) of commission or assignment (if they are concluded);

 7) contracts (contracts) that served as the basis for the purchase of goods imported into the territory of the Republic of Kazakhstan from the territory of another member state of the EAEU under the terms of the commission or assignment (in cases stipulated by paragraphs 2 and 3 of Article 528 of this code, except for cases when Value Added Tax is paid by a commission agent, attorney).

 In case of purchase and sale in retail, in the absence of documents specified in subitems 2), 3) and 4) of part two of this paragraph, documents confirming the receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan (including cash register checks, commodity checks, purchase certificates) are submitted.

 Copies of the documents specified in subitems 1) – 7) of part two of this paragraph may be submitted with the signatures of the head and Chief Accountant of the taxpayer (if any) or other persons authorized to do so by the decision of the taxpayer, as well as certified by the taxpayer's seal, except in cases where the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

 At the same time, these copies of documents may be submitted in the form of Books (Books), stitched, numbered and certified on the last sheet with the signatures of the head and Chief Accountant of the taxpayer (if any) or other persons authorized to do so by the decision of the taxpayer, as well as the seal of the taxpayer, except for cases when the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

 Under leasing agreements (contracts), the taxpayer shall submit to the Tax Authority the documents provided for in subparagraphs 1) – 7) of part two of this paragraph simultaneously with an application for the import of goods and payment of indirect taxes, no later than the 20th of the month following the tax period-the month in which the imported goods (leasing objects) are taken into account. Subsequently, no later than the 20th day of the month following the tax period – the month of the payment period stipulated by the lease agreement (contract), the taxpayer submits to the Tax Authority the documents (their copies) provided for in subitem 1) of part two of this paragraph simultaneously with an application for the import of goods and payment of indirect taxes.

 If the start date of payment of part of the cost of goods (leasing objects) provided for in the leasing agreement (contract) begins after the import of goods (leasing objects) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the Tax Authority the documents provided for in subparagraphs 2), 3) and 4) of the second part of this paragraph simultaneously with an application for the import of goods and payment of indirect taxes, no later than the 20th month following the tax period – the month in which the imported goods (leasing objects) are taken into account. At the same time, the taxpayer does not indicate the tax base for Value Added Tax in the application for the import of goods and the payment of indirect taxes.

 If the start date of payment of part of the cost of goods (leasing objects) under the leasing agreement (contract) is set before the date of import of goods (leasing objects) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the Tax Authority the documents provided for in subparagraphs 1) – 4) of part two of this paragraph simultaneously with an application for import of goods and payment of indirect taxes, no later than the 20th month following the tax period-the month in which the imported goods (leasing objects) are taken into account.

 Subsequently, no later than the 20th day of the month following the tax period – the month of the payment period stipulated by the lease agreement (contract), the taxpayer submits to the Tax Authority the documents (their copies) provided for in subitem 1) of part two of this paragraph simultaneously with an application for the import of goods and payment of indirect taxes.

 3. an application for the import of goods and payment of indirect taxes in hard copy (in four copies) and in electronic form is submitted by:

 1) persons importing goods from the territory of the EAEU member states into the territory of the Republic of Kazakhstan with exemption from payment of Value Added Tax in accordance with paragraph 2 of Article 525 of this code and (or) with payment of Value Added Tax in accordance with article 509 of this code by offsetting method;

 2) the taxpayer in case of amendments and additions to the application for the import of goods and payment of indirect taxes provided for in Paragraph 2 of Article 533 of this code.

 4.when submitting an application for the import of goods and payment of indirect taxes only in electronic form, the documents specified in subitems 1)-7) of part two of Paragraph 2 of this article are not submitted.

 The provision of this paragraph does not apply in cases established by paragraph 3 of this article.

 5.Value Added Tax on imported goods is paid at the place of residence (residence) of taxpayers no later than the 20th day of the month following the tax period.

 In case of change in the price of imported goods in the direction of increase in accordance with Paragraph 8 of Article 518 of this code, Value Added Tax on imported goods is paid no later than the 20th day of the month following the month in which the participants of the contract (contract) changed the price of imported goods.

 6.the tax period for calculating and paying indirect taxes when importing such goods from the territory of the EAEU member states to the territory of the Republic of Kazakhstan is the calendar month in which goods, including goods that are products of processing of raw materials, goods under leasing agreements (contracts) are accepted for accounting or the payment period stipulated by the lease agreement (contract) begins.

 At the same time, it is allowed to fulfill the tax obligation during the tax period.

 7.confirmation by the tax authorities of the fact of payment of Value Added Tax on imported goods in the application for import of goods and payment of indirect taxes by making a corresponding mark or a reasoned refusal to confirm is carried out in cases and in accordance with the procedure provided for by the authorized body.

 Confirmation of the fact of payment of Value Added Tax on applications submitted on paper and in electronic form is made by the tax authority within ten working days from the date of receipt of the application on paper by making a corresponding mark on such application.

 Confirmation of the fact of payment of Value Added Tax on applications submitted in accordance with paragraph 4 of this article is carried out by the tax authority within three working days from the date of receipt of the application in electronic form by sending a notification to the taxpayer in electronic form on confirmation of the fact of payment of indirect taxes.

 8.refusal to confirm the fact of payment of Value Added Tax on applications submitted on paper and in electronic form is made by the tax authority by sending a reasoned refusal on paper to the taxpayer within ten working days from the date of receipt of the application on paper.

 Refusal to confirm the fact of payment of Value Added Tax on applications submitted in accordance with paragraph 4 of this article is made by the tax authority by sending a reasoned refusal in electronic form to the taxpayer within three working days from the date of receipt of the application in electronic form.

 9.in the cases specified in Paragraph 8 of this article, the taxpayer, within fifteen calendar days from the date of receipt of a motivated refusal, is obliged to submit to the Tax Authority an application for the import of goods and payment of indirect taxes with the elimination of violations.

 10.in case of changes in the price of imported goods to the side of increase in accordance with Paragraph 8 of Article 518 of this code, an application for the import of goods and payment of indirect taxes is submitted in electronic form no later than the 20th day of the month following the month in which the participants of the contract (contract) changed the price of imported goods.

 At the same time, the application for the import of goods and the payment of indirect taxes indicates the changed value of the purchased imported goods.

 Documents confirming the increase in the price of imported goods are an agreement (contract), an additional invoice containing the changed value for taxable imports and Value Added Tax (if the submission (issuance) of an invoice is provided for by the legislation of the EAEU member state) and (or) another document confirming the change in the price of imported goods.

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 530. Calculation and payment of taxes in certain cases Code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

An individual, including a person engaged in private practice, calculates and pays property tax on objects of taxation used (subject to use) in entrepreneurial activity (activities related to private practice) and submits tax reports for this type of tax in accordance with the procedure defined in chapters 62, 63 and 64 of this code for individual entrepreneurs applying a special tax regime for small businesses.

The tax base for the objects of taxation specified in subitem 1) of Article 528 of this code is determined in accordance with paragraph 6 of Article 520 of this code.

At the same time, the land plot for the purposes of this chapter:

the tax base is determined in accordance with article 529 of this code and is occupied by housing and other objects for which the tax calculation is carried out by the tax authorities;

such a plot is not recognized as a land plot used (subject to use) in business activities if the conditions are simultaneously observed that it is leased (used) only for the purpose of living and not excluded from the housing stock.

Warning. Article 530 as amended by the law of the Republic of Kazakhstan dated 10.12.2020 No. 382 – VI (effective from 01.01.2020).

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