ASTANA, Kazakhstan, August 20. Starting in 2026, exporters in Kazakhstan will be able to take advantage of a simplified procedure for receiving VAT refunds for excess payments, without audits and in an accelerated manner, Trend reports via the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
The new tax code introduces an expedited VAT refund process for all exporters. With the implementation of the new tax code, the following changes will occur:
The number of exporters eligible for the simplified refund process will increase more than 20 times;
Refunds without audits will be processed within 15 working days;
The timeframe for refunds involving audits will be reduced from 75 to 55 days;
The start date for calculating the refund period will be moved one month earlier.
At present, the streamlined VAT reclamation mechanism in
Kazakhstan is exclusively accessible to substantial taxpayers,
manufacturing entities, and exporters of raw materials who engage
in the conversion of their foreign currency revenues into
tenge.
The streamlined VAT reimbursement threshold oscillates between 50
percent and 80 percent, contingent upon the classification of the
taxpayer entity.
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