Expansion of VAT-Exempt Goods List

Dear Readers,

The Ministry of Industry and Construction expanded¹ the list of vehicles, agricultural machinery, and their components exempt from VAT.

The updated list includes 21 new categories of goods, such as paints and varnishes based on polyesters and polymers, plastic and vulcanized rubber products, various types of conveyors and elevators, air conditioning equipment, agricultural dryers, as well as battery chargers and color image monitors.

VAT exemption applies to the sale of these goods in Kazakhstan subject to the requirements established in point 38 of Article 394 of the Tax Code.

The amendments come into effect on 11 April 2025.

¹ Order No. 98 of the Acting Minister of Industry and Construction of Kazakhstan dated 20 March 2025 On amendments to Order No. 138 of the Minister for Investments and Development of Kazakhstan dated 27 February 2018 'On approval of the list of vehicles and/or agricultural machinery, as well as their components, the sale of which is exempt from VAT