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      Dear Readers,

      The Ministry of Finance has approved new Rules1 for the Tax-Free Pilot Project. The new Rules expanded the geographical scope of the pilot project and introduced an electronic format for issuing tax-free documents.

      The key conditions for obtaining a VAT refund remain unchanged. A VAT refund is available to foreign citizens who are not citizens of the Eurasian Economic Union member states, provided that they purchase non-food goods from participants in the tax-free system, export the purchased goods outside the Eurasian Economic Union through international airports participating in the pilot project, and submit a duly completed tax-free document.

      As before, the VAT refund does not apply to excisable goods, and an application for a VAT refund must be submitted no later than three months from the date of issuance of the tax-free document (excluding the month in which the document was issued).

      The new Rules make the following key changes:

      • Expand the geographical scope of the pilot project. In addition to the cities of Astana, Almaty, Shymkent, and Turkestan, the project now covers 12 more cities, as well as the village of Burabay in the Akmola Region;
      • Reduce the minimum purchase value required to qualify for a VAT refund from 20 to 10 times the Monthly Index Factor;
      • Introduce an electronic format for issuing tax-free documents, using a mobile application and QR code alongside the existing paper-based format;
      • Designate a Kazakhstan-based tax-free operator (IT Analytics LLP) as an alternative to Global Blue;
      • Establish the time limits for VAT refunds: the operator must make the refund no earlier than 14 calendar days and no later than three months from the date of purchase; and
      • Establish the operator's responsibilities, including ensuring the operation of the mobile application, equipping retail outlets with the necessary equipment, transmitting data to the information systems of the state revenue authorities, and supporting participants in the pilot project.

      The new Rules entered into force on 21 June 2026, replacing the procedures that had been in effect since January 2025.

      1 Order No. 363 of the Minister of Finance of the Republic of Kazakhstan On Approval of the Rules and Deadlines for the Implementation of the Pilot Project on VAT Refund to Individuals Who Are Foreign Citizens upon Exportation of Goods Outside the Customs Territory of the Eurasian Economic Union, Except for Exportation of Goods through the Territories of the Member States of the Eurasian Economic Union (Tax-Free Pilot Project), dated 4 June 2026.