VAT Exemption on Imports from the EAEU - FCHAIN

VAT Exemption on Imports from the EAEU

 Starting from January 1, 2026, VAT exemption on imports of goods from the Eurasian Economic Union countries is applied under new rules. To use the exemption, it is not sufficient for the goods to fall within the relevant category: the taxpayer must provide documentary evidence of the legal grounds for VAT exemption. Unlawful application of the exemption is considered a violation of tax legislation. If the right to the exemption is not confirmed during a tax audit, additional VAT may be assessed, penalties may be charged, and liability measures provided for by law may be applied to the taxpayer. Therefore, companies importing goods from the EAEU countries should verify in advance not only the category of the imported goods but also the availability of a complete set of supporting documents.

 

Who Can Apply the VAT Exemption on Imports from the EAEU?

The right to VAT exemption arises when the conditions established by law are simultaneously met. In particular, the imported goods must fall within the categories provided for by Article 479 of the Tax Code of the Republic of Kazakhstan, and the taxpayer must comply with the requirements of the relevant Rules. Depending on the grounds for exemption, it may apply to goods imported by government authorities, diplomatic missions, international organizations, legal entities receiving humanitarian or charitable assistance, as well as other persons in cases expressly provided for by tax legislation. The import of goods from an EAEU member state does not in itself automatically provide the right to VAT exemption.

 

Which Goods May Be Exempt from VAT

The categories of goods that may qualify for VAT exemption upon import are defined by Article 479 of the Tax Code of the Republic of Kazakhstan. In particular, they include:

1. national and foreign currency, banknotes and coins, except for collectors’ items;
2. goods imported as humanitarian aid;
3. goods received for charitable purposes;
4. goods intended for the official use of diplomatic missions;
5. goods intended for international organizations equivalent to diplomatic missions;
6. goods exempted under international treaties of the Republic of Kazakhstan;
7. other categories of goods expressly provided for by paragraph 1 of Article 479 of the Tax Code.

To apply the exemption, it is necessary to ensure that the specific goods and the circumstances of their import comply with the requirements established by law.

 

How to Obtain the Exemption and What Documents Need to Be Prepared

Before applying the VAT exemption, the taxpayer should determine the grounds for the exemption and verify whether the imported goods meet the relevant requirements. After that, it is necessary to prepare supporting documents, complete the application for the import of goods and payment of indirect taxes, and submit the required information and documents to the state revenue authority in accordance with the established procedure. Depending on the grounds for exemption, the set of documents may include:

1. agreements and contracts;
2. shipping documents;
3. documents confirming the intended purpose of the imported goods;
4. documents confirming the recipient’s status;
5. decisions or confirmations issued by authorized government authorities;
6. documents issued by international organizations;
7. other documents provided for by legislation and the Rules.

 

What Mistakes Businesses Make Most Often

In practice, risks arise not only from the absence of the right to the exemption but also from errors in its application. The most common violations include:

1. submission of an incomplete set of documents;
2. absence of documents confirming the right to exemption;
3. incorrect classification of imported goods;
4. errors when completing the application for the import of goods;
5. late submission of the required documents;
6. inconsistencies in the information contained in supporting documents;
7. application of the exemption without grounds provided for by law.

Such errors may result in the loss of the right to the exemption and additional tax liabilities. Therefore, even before importing the goods, it is recommended to verify that the transaction complies with the requirements of Article 479 of the Tax Code of the Republic of Kazakhstan and the established Rules, as well as to ensure that all necessary supporting documents are available.

 

What Importers Should Consider

VAT exemption on imports from the EAEU is a tax benefit that must be supported by documentary evidence. Before completing a transaction, businesses should verify:

1. whether the goods fall within a category established by law;
2. whether the recipient meets the requirements for applying the exemption;
3. whether the required set of supporting documents is available;
4. whether the application for the import of goods and payment of indirect taxes has been completed correctly;
5. whether the established deadlines and procedures have been complied with.

A preliminary review of documents and the tax implications of the transaction helps reduce the risk of additional VAT assessments, penalties, and other adverse consequences during subsequent tax audits.

 

FChain: Professional Business Support

Importing goods from EAEU countries requires the correct determination of tax obligations and careful preparation of documents. An error in applying a VAT exemption may result in additional costs and tax risks for a business. FChain specialists can provide:
· business registration in Kazakhstan and support during the launch stage;
· consultations on taxation matters;
· accounting and tax record-keeping for an LLP or individual entrepreneur;
· legal and HR support for your business.

Entrust your tax, accounting, legal, and HR matters to FChain specialists to reduce risks and focus on growing your business.

 

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Prepared by: Moldir Mukhtar

Business Development Specialist

Fchain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820