The list of imported goods for which VAT is paid by credit method has been expanded

Resolution of the Government of Kazakhstan No. 611 dated 13 July 2026 amended Resolution of the Government of Kazakhstan No. 1199 dated 31 December 2025 “On approval of the list of imported goods for which VAT is paid by credit method and the rules for its formation”.

In particular, line 85 of the list of imported goods for which VAT is paid by credit method was supplemented with the code of the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union “8419 40 000 9” (related to certain types of equipment).

The Resolution came into effect on 26 July 2026.[1]