{"id":51136,"date":"2026-04-09T13:22:07","date_gmt":"2026-04-09T10:22:07","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51136"},"modified":"2026-04-09T13:23:41","modified_gmt":"2026-04-09T10:23:41","slug":"rules-for-applying-the-zero-vat-rate-when-exporting-to-eeu-countries","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/rules-for-applying-the-zero-vat-rate-when-exporting-to-eeu-countries\/","title":{"rendered":"Rules for Applying the Zero VAT Rate When Exporting to EEU Countries"},"content":{"rendered":"

Rules for Applying the Zero VAT Rate When Exporting to EEU Countries<\/strong><\/h2>\n

\u00a0<\/strong><\/p>\n

In the course of business activities involving foreign economic operations, the correct application of value-added tax (VAT) when exporting goods to the Eurasian Economic Union (EEU) countries is of particular importance.<\/p>\n

 <\/p>\n

Regulatory framework<\/strong><\/h3>\n

The taxation of exports to EEU countries is governed by Article 520 of the Tax Code of the Republic of Kazakhstan.<\/p>\n

 <\/p>\n

Key rule<\/strong><\/h3>\n

When exporting goods from the Republic of Kazakhstan to EEU member states, a zero VAT rate (0%) applies.<\/p>\n

This means:<\/p>\n

    \n
  1. the sale of goods is not subject to VAT;<\/li>\n
  2. at the same time, the taxpayer retains the right to input VAT credit (in accordance with Chapter 49 of the Tax Code of the RK), unless otherwise provided by law.<\/li>\n<\/ol>\n

    <\/h3>\n

    When the 0% rate applies<\/strong><\/h3>\n

    The zero rate applies to direct exports of goods under standard commercial transactions with EEU partners, including:<\/p>\n

      \n
    1. export of goods produced in Kazakhstan (except for products resulting from tolling\/processing of customer-supplied raw materials)<\/em>;<\/li>\n
    2. export of leased assets with transfer of ownership;<\/li>\n
    3. provision of loans in kind (in the form of goods).<\/li>\n<\/ol>\n

       <\/p>\n

      Confirmation of the zero rate<\/strong><\/h3>\n

      To apply the 0% VAT rate, the taxpayer must provide documentary proof. The required package includes:<\/p>\n

        \n
      1. application for import of goods and payment of indirect taxes;<\/li>\n
      2. documents confirming payment of indirect taxes in the destination country;<\/li>\n
      3. transport (shipping) documents;<\/li>\n
      4. other documents.<\/li>\n<\/ol>\n

        Failure to provide a complete set of documents may result in denial of the zero rate and additional VAT assessment.<\/p>\n

         <\/p>\n

        Practical importance for business<\/strong><\/h3>\n

        For companies operating in EEU markets, proper application of the zero VAT rate allows:<\/p>\n

          \n
        1. reducing tax burden;<\/li>\n
        2. optimizing cash flow;<\/li>\n
        3. avoiding tax risks during audits.<\/li>\n<\/ol>\n

           <\/p>\n

          FChain Business Services<\/strong><\/h3>\n

          Applying the zero VAT rate requires not only knowledge of legislation, but also well-structured accounting, document management, and legal support processes. Errors may lead to additional tax charges, penalties, and loss of VAT credit rights. FChain provides comprehensive business support:<\/p>\n

          Risk-free accounting. <\/strong>We restore accounting, ensure accurate tax and payroll calculations, and prepare your company for universal declaration \u2014 so you can confidently pass any audit.<\/p>\n

          Legal protection. <\/strong>From company registration to complex legal matters \u2014 we support you at every stage, assess risks, draft contracts, and protect your interests.<\/p>\n

          Strong HR support. <\/strong>We help you find and manage employees, organize HR processes, or provide outstaffing solutions \u2014 so you can focus on growing your business.<\/p>\n

          Turnkey migration solutions. <\/strong>We handle work permits, C3 visas, and temporary residence permits quickly and legally \u2014 without unnecessary bureaucracy.<\/p>\n

          FChain is a reliable partner for companies that want to operate in export markets confidently, legally, and efficiently.<\/strong><\/p>\n

           <\/p>\n

          Payment of Income to a Non-Resident: Application of Double Tax Treaty Provisions<\/a><\/strong><\/p>\n

          Prepared by: Moldir Mukhtar<\/em><\/p>\n

          Business Development Specialist<\/em><\/p>\n

          FChain Kazakhstan<\/em><\/p>\n

          \ud83d\udce9<\/strong> almaty@f-chain.com
          \n<\/strong>\ud83d\udcf1<\/strong> WhatsApp: +7 771 214 1820<\/strong><\/p>\n

           <\/p>\n","protected":false},"excerpt":{"rendered":"

          Rules for Applying the Zero VAT Rate When Exporting to EEU Countries \u00a0 In the course of business activities involving foreign economic operations, the correct application of value-added tax (VAT) when exporting goods to the Eurasian Economic Union (EEU) countries is of particular importance.   Regulatory framework The taxation of exports to EEU countries is<\/p>\n","protected":false},"author":6,"featured_media":51137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-51136","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=51136"}],"version-history":[{"count":3,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51136\/revisions"}],"predecessor-version":[{"id":51142,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51136\/revisions\/51142"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/51137"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=51136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=51136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=51136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}