Kazakhstan: Amendments to VAT declaration form
Amended VAT declaration (Form 300.00) simplifies the refund process and expands restrictions on some refund claims
The Ministry of Finance has introduced amendments to the value added tax (VAT) declaration (Form 300.00) related to the refund of excess VAT, which will apply to the submission of the declaration for the fourth quarter of 2025.
A key change is the reduction in the number of detailed breakdowns in the main form (line 300.00.032). Information will now only be disclosed for two types of VAT refunds: refunds under the simplified procedure and refunds within the framework of pilot projects. Previously, amounts were reported for four separate categories.
Additionally, the amendments expand the cases when a taxpayer is not entitled to claim a VAT refund through the declaration. This restriction now also applies to initial and liquidation declarations.
The appendix to the declaration (Form 300.09) has also been updated to align with the new Tax Code. The total amount of excess VAT is now derived from the following five refund categories:
- Refund based on the results of a tax audit
- Refund to certain categories of taxpayers
- Simplified refund procedure for taxpayers under tax monitoring
- Simplified refund procedure for taxpayers whose zero-rated turnover constitutes at least 50% of their total taxable turnover
- Refund within the framework of pilot projects
Read an April 2026 report prepared by the KPMG member firm in Kazakhstan