Kazakhstan: Extension of VAT payment by offset method on imported goods

Application of method extended until January 1, 2026.

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April 16, 2025

The Ministry of Finance on February 12, 2025, canceled the repeal of the value added tax (VAT) payment by offset method on imported goods effective 1, 2025.

Thus, the offset method will continue to apply to goods imported from the Eurasian EU member states at least until the new tax code becomes effective on January 1, 2026.


For more information, contact a KPMG tax professional in Kazakhstan:

Vyacheslav Sosnovskiy | vsosnovskiy@kpmg.kz

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