Article 827. Procedure for calculating and paying value added tax when performing electronic trade in goods, providing services to individuals in electronic form Tax Code of the Republic of Kazakhstan
1.when conducting electronic trade in goods, providing services in electronic form to individuals, Value Added Tax is calculated on the cost of goods, services sold in electronic form using the tax rate established by paragraph 1 of Article 503 of this code.
The cost of goods and services sold to individuals in electronic form in foreign currency is recalculated in tenge using the official exchange rate established on the last calendar day preceding the date of tax payment.
A foreign company is obliged to pay the value added tax accrued to individuals in the implementation of electronic trade in goods, the provision of services in electronic form to the budget for each quarter, no later than the 25th day of the second month after the quarter in which the sale of goods, the provision of services was carried out.
2.for the purposes of this section, the date of payment by the buyer of goods and (or) services is the date of circulation for electronic trade of goods and (or) provision of services to individuals in electronic form.
3.paid amounts of Value Added Tax are not subject to refund in accordance with art.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
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