On approval of the Rules and Deadlines for the implementation of a pilot project to compensate the amount of value-added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of the export of goods through the territories of the member States of the Eurasian Economic Union (tax free pilot project)
Order of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2026 No. 363. Registered with the Ministry of Justice of the Republic of Kazakhstan on June 5, 2026 No. 38905
In accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), I ORDER:
1. To approve the attached Rules and deadlines for the implementation of a pilot project to compensate the amount of value-added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of the export of goods through the territories of the member States of the Eurasian Economic Union (the "tax free" pilot project) (hereinafter referred to as the Rules).
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:
1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan after the day of its first official publication;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
3. This order shall enter into force upon the expiration of ten calendar days after its first official publication.
At the same time, for goods purchased before the entry into force of these Rules, the VAT amount is compensated by the operator in compliance with the conditions provided for in paragraph 12 of the Rules.
To establish that starting from July 12, 2026, subparagraph 8) of paragraph 2 of the Rules is valid as follows:
"8) the tax free complex is a complex of digital systems corresponding to the hardware and software of the tax free operator, providing collection, processing, storage and transmission of data related to the registration of the tax free document and compensation of the VAT amount to the buyer for purchases made in the country;".
Minister of Finance of the Republic of Kazakhstan
M. Takiev
Approved by the Order of the Minister of Finance of the Republic of Kazakhstan on June 4, 2026 No. 363
Rules and deadlines for the implementation of a pilot project to compensate the amount of value-added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of goods exported through the territories of the member States of the Eurasian Economic Union (tax free pilot project)
Chapter 1. General provisions
1. These Rules and deadlines for the implementation of a pilot project to compensate the amount of value-added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of the export of goods through the territories of the member States of the Eurasian Economic Union (the "tax free" pilot project) (hereinafter referred to as – Rules), developed in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code) in order to modernize and improve tax administration, assess the economic impact and determine the procedure for the implementation of the pilot project "tax free".
2. The following basic concepts are used in the Rules:
1) special mailbox "tax free" – a special mailbox with the operator's logo designed to contain a document "tax free", which is located in the customs inspection area accessible to the buyer.;
2) customs inspection zone – an inspection zone for goods passing through the customs zone located before the departure (waiting for landing) area at international airports specified in paragraph 9 of these Rules.;
3) state revenue authority (hereinafter referred to as OGD) is a state revenue authority in whose territory a trading entity is registered at the place of business, which has a trading place in stationary retail facilities, and participates in the Tax Free pilot project for the right of use.;
4) mobile application – software developed by the operator for mobile devices designed to process, store and track documents for compensation of value added tax (hereinafter referred to as VAT) on purchases made by foreign citizens abroad, which allows you to register receipts from a cash register machine with a fiscal memory unit (hereinafter referred to as KKM), monitor the status of their verification in the customs inspection area and receive up-to-date information about the rules and conditions of the tax free system in various countries;
5) operator – a legal entity that compensates the amount of VAT to the buyer in the "tax free" system when exporting goods outside the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU), except for the export of goods through the territories of the EAEU member States;
6) the buyer is an individual who is a citizen of a foreign state that is not a member state of the EAEU;
7) the subject of trading activity is a private business entity that has a trading place in stationary retail facilities participating in the pilot project "tax free" on the right of use and is a VAT payer.;
8) the tax free complex is a complex of information systems corresponding to the hardware and software of the tax free operator, providing collection, processing, storage and transmission of data related to the registration of the tax free document and compensation of the VAT amount to the buyer for purchases made in the country;
9) the "tax free" system – legal relations between subjects of trading activity in the "tax free" system, buyers, OGD and the operator arising from the compensation of the amount of VAT to the buyer when goods are exported outside the customs territory of the EAEU, with the exception of the export of goods through the territories of the EAEU member states;
10) the "tax free" document is a package of documents, including a KKM receipt, issued by a trading entity in the "tax free" complex in electronic form with generation into a barcode (QR code) containing information about the sold product, which is placed in the "tax free" complex for a mobile application and an automated workplace (AP) of an authorized OGD official, and (or) a package of documents, including a hard copy receipt issued by the trading entity to the buyer upon sale of the goods.;
11) barcode (barcode) – a code containing a graphic representation of numeric or alphanumeric information, consisting of alternating stripes and spaces of different thickness;
12) electronic application is an electronic document generated in a mobile application in the form of a barcode (QR code) containing information about the purchased product to identify the buyer and confirm the fact of export of the product.
13) QR code (Quick Response code) is a code containing a two-dimensional graphical representation of data that provides encoding and storage of an expanded amount of information with the possibility of direct reading in the form of a two–dimensional matrix (square image).
3. The Taxi Free pilot project is being implemented in stationary retail facilities located in the cities of Almaty, Aktau, Aktobe, Atyrau, Astana, Balkhash, Karaganda, Kostanay, Pavlodar, Petropavlovsk, Semey, Taraz, Turkestan, Uralsk, Ust-Kamenogorsk (Katon-Karagai), Shymkent and the village of Burabai, Akmola region based on the agreement on participation in the Tax Free pilot project concluded between the operator and the trading entity.
Chapter 2. Participants of the Taxi Free pilot project
4. The participants of the pilot project are:
1) the subject of trading activity;
2) the operator is the International Company Global Blue and the Kazakhstan company Limited Liability Partnership IT Analytics;
3) OGD;
4) the buyer.
Chapter 3. Procedure and terms of the pilot project implementation
Paragraph 1. General provisions on the implementation of the pilot project
5. In the Tax Free system, VAT compensation is made exclusively for non-food products purchased from a business entity in retail outlets located in stationary retail facilities participating in the Tax Free pilot project, and if the value of the purchased goods in the KKM receipt is at least 10 (ten) monthly calculation indices established by law. on the republican budget and effective as of January 1 of the relevant fiscal year.
6. The subject of trading activity draws up the document "tax free":
in electronic form during the day of purchase of the goods in accordance with the date and amount reflected in the receipt of the KKM for the purchase of goods with the allocation of the amount of VAT;
based on one or more receipts printed during one calendar day with the use of KKM, the address of the installation (application) of which corresponds to the address of a stationary retail facility.
If necessary, the buyer receives a "tax free" paper document from the trading entity.
7. The "tax free" document is issued by the trading entity using the "tax free" complex in electronic form, and if the buyer chooses a paper medium, the registration is made in two copies.
When making a tax free document in electronic form, the Tax free complex generates information about the purchase of goods in a barcode (QR code) and issues a receipt to the buyer.
When making a document "tax free" on paper, the document "tax free" is formed in two copies of which:
1) one copy remains and is archived with the trading entity in the Tax Free complex;
2) the second copy, after passing the goods inspection procedure by an authorized official of the OGD and passport control, is sent by the buyer to the operator's address through special "taxi free" mailboxes located in the boarding areas of international airports of cities defined by paragraph 3 of these Rules, or by the delivery method determined by the operator.
The tax free document is drawn up in the form determined by the operator, indicating the following information:
1) serial number and date of compilation;
2) the name, identification number of the trading entity in the tax free system, and the address of this organization or its separate subdivision (in the case of a retail organization operating through a separate subdivision);
3) the serial number and date of the KKM receipt issued by the trading entity in the tax free system to the buyer;
4) the name of the purchased product and its quantity;
5) the cost of goods sold, including the amount of VAT;
6) the amount of VAT calculated by the trading entity in the "tax free" system for the goods sold;
7) the amount of VAT compensation excluding the operator's commission;
8) the series, number and date of issue of the buyer's passport;
9) surname, first name, patronymic (if it is indicated in the identity document) of the buyer, written in letters of the Latin alphabet (in accordance with the data of the identity document (passport));
10) the name of the foreign state, the authorized body of which issued the identity document of an individual, written in letters of the Latin alphabet (in accordance with the data of the identity document (passport));
11) a barcode (QR code) that allows identification of the Tax free document number and its contents using readers when used in the Tax Free complex;
12) the details of the buyer's bank card, which will be used for VAT compensation.
The trading entity requests an identity document (passport) from the buyer in order to extract the "tax free" document.
Upon presentation of an identity document (passport) by the buyer, the trading entity performs the proper filling in, signing and providing the completed form of the "tax free" document to the buyer.
Amendments and additions to the Tax free document are not allowed.
8. Upon return of the purchased goods in accordance with Article 14 of the Law of the Republic of Kazakhstan "On Consumer Rights Protection", the previously submitted document "tax free" for the goods is subject to return by the buyer to the trading entity, which conducts operations in the accounting system and in the complex "tax free" operations to return the goods and cancel the KKM receipt.
When exchanging goods in accordance with Article 14 of the Law of the Republic of Kazakhstan "On Consumer Rights Protection", the previously submitted document "tax free" for the goods is subject to return to the trading entity and their cancellation in the complex "tax free" and KKM with the registration of a new document "tax free".
9. The buyer, prior to passing through the checkpoints across the State Border of the Republic of Kazakhstan located in the buildings of the international airports of the cities defined in paragraph 3 of these Rules, shall submit for customs inspection:
purchased goods;
tax free documents issued to the buyer;
an identity document (passport) of a citizen of a foreign state;
boarding pass.
10. Customs inspection within the framework of the Tax free system is carried out in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" by an authorized official of the OGD by visual inspection of goods in order to establish the identity of the information reflected in the tax free documents with the goods submitted for inspection.
If the identity of the information reflected in the tax free document with the goods submitted for customs inspection is established, the authorized official of the OGD:
1) the document "tax free" on paper is certified with a personal numbered seal;
2) the Tax Free document is electronically certified by means of an electronic digital signature (hereinafter referred to as the EDS).
11. The buyer, after passing through the customs inspection procedure in the customs inspection area by an authorized official of the OGD and passport control at the international airports of the cities specified in paragraph 3 of these Rules, sends the document "tax free" with a note on the inspection of the OGD (personal numbered stamp) to the operator through a special mailbox "tax free" located in the boarding area. such international airports, or the delivery method determined by the operator.
12. The VAT amount is compensated by the operator to the buyer subject to the following conditions simultaneously::
1) the buyer has presented a document "tax free", filled out properly and containing the OGD mark (personal numbered stamp on paper, EDS in electronic form);
2) the total value of the goods purchased by the buyer complies with the conditions stipulated in paragraph 5 of these Rules.;
3) the buyer exported the goods purchased by him outside the customs territory of the EAEU (with the exception of the export of goods through the territories of the EAEU member states) through the checkpoints of the State Border of the Republic of Kazakhstan located in the building of the international airports of the cities defined in paragraph 3 of these Rules, which is confirmed by the OGD mark on the document "tax free" (personal numbered seal on paper, EDS in electronic form);
4) no more than three months have passed since the date of registration of the tax free document, not including the month of registration.
13. The operator, in accordance with the Law of the Republic of Kazakhstan "On Payments and Payment Systems", compensates the amount of VAT to the buyer in non-cash form by transferring money to a bank card, the details of which are indicated in the document "tax free".
14. The amount of VAT compensated to the buyer is defined as the amount of VAT calculated by the trading entity when selling goods to the buyer and paid by such person as part of the price of the goods, reduced by the cost of the VAT compensation service determined by the operator.
The norms of Article 131 of the Tax Code of the Republic of Kazakhstan do not apply to the amount of VAT compensated to the buyer by the operator within the framework of the pilot project.
15. The amount of VAT is not compensated when the buyer purchases goods that are considered excisable in accordance with the tax legislation of the Republic of Kazakhstan.
16. The operator performs monthly reconciliation and issues an invoice on paper and (or) in electronic form separately for each trading entity, indicating the amount of VAT to be reimbursed based on tax-free documents that have passed customs inspection.
By the 15th (fifteenth) day of the month following the reporting month, the operator submits information on the participants of the pilot project and the compensated VAT amounts to the OGD through an automated workplace (AWP) in the Tax Free complex.
17. The subject of trading activity in the tax free system pays the amount of VAT previously calculated when selling goods to the buyer and received from the buyer as part of the price of the goods to the operator to compensate the VAT to the buyer. At the same time, the receipt by the operator of the VAT amount from the trading entity in the tax free system is not recognized as sales turnover for the purposes of VAT calculation.
The turnover for the sale of VAT compensation services provided by the operator is exempt from VAT and the amount of such turnover is determined as the difference between the amount of VAT received from the trading entity and the amount of VAT compensation to the buyer.
18. The subject of trading activity in the tax free system increases the amount of VAT credited to the offset for the amounts of VAT paid to the operator on the basis of the register provided by the operator to the subject of trading activity.
The amount of VAT credited to the offset is increased in the tax period in which the VAT amount was paid to the operator.
19. The subject of trading activity in the tax free system keeps separate tax records of sales of goods to the buyer, for which the amount of VAT is compensated in the tax free system.
20. The operator provides:
1) placing information boards in public places at international airports about the operator's location;
2) consultation and support of the buyer through a mobile application and (or) e-mail;
3) posting information about the tax-free system in publicly accessible places at international airports and at the subject of commercial activity;
4) deduction of the commission for the rendered service, which includes the commission of the second-tier bank, but not more than 20 (twenty) percent of the VAT amount confirmed for compensation;
5) transfer of data to the OGD information or digital system for tax administration purposes;
6) equipping with the necessary equipment the outlets of the trading entity and the points of passage of the goods inspection procedure at international airports in order to implement the pilot project;
7) the availability of an automated workplace (AP) for trading entities and an authorized official of the OGD with access to the tax free complex with appropriate modes and user rights for generating the tax free document, viewing it and administering it by the participants of the pilot project;
8) the VAT amount is reimbursed to the buyer by the operator through international payment systems after 14 (fourteen) calendar days, but not later than three months, from the date indicated in the KKM receipt for the purchase of goods issued to the buyer by the trading entity.
21. The amounts of turnover and VAT transferred to the operator are reflected by the trading entity in the corresponding VAT reporting cells for the relevant tax period based on the register provided by the operator.
Paragraph 2. Registration of the document "tax free" on paper
22 The subject of trading activity through the complex "tax free" forms the document "tax free" in two copies:
1) one copy remains and is archived with the trading entity;
2) the second copy is handed over to the buyer.
After receiving the payment document (invoice) from the operator, the money is transferred to the operator's bank account within 3 (three) business days."
23. The buyer checks the correctness of the "tax free" document when purchasing the product.
24. When passing through the procedure of inspection of goods in the customs inspection zones, at the same time as the document, tax free submits to the authorized official of the OGD for inspection an identity document (passport), boarding pass and exported goods in order to identify the buyer and confirm the actual export of goods from the territory of the Republic of Kazakhstan.
25. An authorized official of the OGD in the customs inspection area inspects the goods and compares their availability with the "tax free" document.
If the information reflected in the tax free document is consistent with the goods presented for inspection, the authorized official of the OGD:
in the document, Tax free makes a note on the compliance of the fact of export of goods with these Rules.;
certifies the tax Free document with a personal numbered seal.
If it is established that the product specified in the "tax free" document does not comply with these Rules or does not comply, the authorized official of the OGD makes an appropriate note in the "tax free" document submitted by the buyer and refuses to confirm the entire "tax free" document.
26. After passing the goods inspection procedure in the customs inspection area, the buyer places the "tax free" document with the mark of an authorized official of the OGD (personal numbered seal) on the inspection of the exported goods in a special "tax free" mailbox of the corresponding "tax free" operator.
27. Operator:
1) at least once a week, seizes tax free documents from special tax free mailboxes and ensures the identification and processing of KKM receipts issued by the trading entity;
2) if there is a note in the tax free document confirming the fact of export of goods by an authorized official of the OGD by comparing the data from the tax free complex with the data specified in the tax free document, and, in accordance with the terms of these Rules, confirms the amount of VAT subject to compensation.;
3) upon confirmation of the amount of VAT compensation, the operator, no later than the last calendar day of the current quarter, issues an invoice for payment to the trading entity through the "tax free" complex;
4) if the tax free document complies with the terms of these Rules, the operator shall transfer to the buyer the amount of VAT compensation in accordance with paragraph 13 of these Rules within the time period established by subparagraph 8) of paragraph 20 of these Rules.;
5) if it is established that the tax free document does not comply with the conditions specified in paragraphs 5, 6, 7, part one of paragraph 8, paragraphs 10 and 12 of these Rules, as well as the absence of a mark by an authorized official of the OGD on the compliance of the fact of export of goods with the conditions of these Rules, the operator refuses to compensate the buyer for the amount of VAT.
At the same time, information about the refusal of VAT compensation with a description of the reason for the refusal is sent to the buyer, the trading entity and the OGD.
Paragraph 3. Registration of the document "tax free" in electronic form
28. The subject of trading activity, when selling goods to the buyer, produces:
scanning the buyer's passport;
generates the document "tax free" in the complex "tax free" with the generation of information about the product in a barcode (QR code);
issues the KKM receipt to the buyer.
29. When passing through the goods inspection procedure, the buyer, along with the goods, presents to the authorized official of the OGD an identity document (passport) of a citizen of a foreign state, a boarding pass and an electronic application for scanning a barcode (QR code) displayed in the mobile application.
30. An authorized official of the OGD in the customs inspection area scans the barcode (QR code) reflected in the electronic document "tax free" of the buyer's mobile application using the "tax free" complex and conducts a visual inspection with the goods actually presented for inspection.
31. Customs inspection within the framework of the tax free system is carried out by an authorized official of the OGD through an external visual inspection of goods in order to establish the identity of the information reflected in the electronic document "tax free" of the mobile application with the goods submitted for inspection.
In case of accuracy of the information reflected in the electronic document "tax free" of the mobile application, the authorized official of the OGD in the complex "tax free" makes a note on the compliance of the fact of export of goods with the conditions of these Rules and certifies the EDS of the authorized official of the OGD.
If the document "tax free" and the complex "tax free" do not contain a mark from an authorized official of the OGD on the actual export of goods, the operator refuses to compensate the buyer for the amount of VAT.
At the same time, information about the refusal of VAT compensation with a description of the reason for the refusal is sent to the buyer, the trading entity and the OGD through the "tax free" complex.
32. The operator for the purposes of the implementation of the pilot project "taxi free" in electronic format:
1) installs the necessary equipment with the configuration of the "tax free" complex at the trading entity and in the customs inspection area;
2) on an ongoing basis, among representatives of trading entities and authorized officials of the OGD, clarifies the rules of operation in the "tax free" complex regarding the formation of the "tax free" document when selling goods to the buyer and its confirmation in electronic format in the customs inspection area;
3) carries out updating and maintenance of the Tax Free complex and the mobile application.;
4) compares the barcode data (QR code) of the Tax free document generated by the subject of trading activity in the Tax Free complex with the barcode data (QR code) scanned by an authorized official of the OGD from the Tax Free mobile application at the buyer's customs inspection area;
5) through the "tax free" complex, it receives information from the subject of trading activity on the sale of goods to the buyer and from an authorized official of the OGD on confirmation of the fact of export of goods in accordance with these Rules.;
6) provides identification and processing of electronic receipts of KKM;
7) in order to confirm the amount of VAT to be compensated to the buyer, checks the criteria of the goods exported by the buyer for compliance with the conditions of paragraphs 5, 10 and 12 of these Rules.;
8) if the tax free document complies with the terms of these Rules, the operator shall transfer to the buyer the amount of VAT compensation in accordance with paragraph 13 of these Rules within the time period established by subparagraph 8) of paragraph 20 of these Rules.;
9) if it is established that the Tax free document does not comply with the conditions specified in paragraphs 5, 6, 7, part one of paragraph 8, paragraphs 10 and 12 of these Rules, the operator shall refuse to compensate the amount of VAT and post information on the reasons for the refusal to compensate the amount of VAT in the Tax free complex.
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