VAT on Imports in 2026: What Accountants Need to Consider
VAT on imports in Kazakhstan arises when goods are imported; however, the procedure for its calculation, payment and documentation depends on the direction of supply, the type of goods and the applicable regime. First, the accountant needs to determine where the goods were imported from—an EAEU member state or another country—and then check the documents, taxable imports, applicable rate, grounds for exemption and eligibility to claim VAT as an input tax credit.
The standard VAT rate in Kazakhstan in 2026 is 16%. However, for a specific supply, it is necessary to consider the import date, type of goods, country of dispatch and whether there is a statutory exemption or special payment procedure. A registered VAT payer becomes eligible for an input tax credit if the prescribed conditions are met, particularly if the purchased goods are used or will be used for taxable turnover and the tax amount is supported by the appropriate document (Article 480 of the Tax Code of the RK).
Before recording the transaction, the accountant should compile a single file containing the contract and specification, invoices or other supplier documents, transportation documents, information on the country of dispatch and origin, customs or accompanying documents, payment documents and source documents for additional expenses. This will help reconcile the data in the accounting records, tax returns and import documents.
VAT on Imports of Goods from the EAEU and Other Countries
For VAT accounting purposes, imports from the EAEU must be distinguished from imports from countries outside the union. The required documents and the clearance procedure differ in these cases, so a contract with a foreign supplier alone is insufficient. Incorrectly determining the import procedure may lead to errors in tax calculation, document submission deadlines and confirmation of eligibility for an input tax credit.
When importing goods from the territory of an EAEU member state, the taxpayer submits an application for the importation of goods and payment of indirect taxes to the tax authority at its location or place of residence. As a general rule, the application must be submitted no later than the 20th day of the month following the tax period, both in hard copy and electronically, or electronically only (Article 530 of the Tax Code of the RK).
Together with the application, a payment document confirming the payment of indirect taxes or documents confirming the VAT exemption must be submitted. Payment documents are not submitted where another VAT payment procedure applies or where there is an overpayment of VAT on imported goods that may be credited against future payments, provided that the prescribed conditions are met. Shipping or other documents confirming the movement of goods between EAEU member states, where their execution is required by law, and the necessary invoices must also be submitted (Article 530 of the Tax Code of the RK).
When importing from countries outside the EAEU, the accountant needs to reconcile the accounting records with the customs clearance documents. Import VAT cannot be recorded solely on the basis of the foreign supplier's invoice: the accounting file must contain documents confirming the import clearance and payment of the tax or application of the prescribed payment procedure.
A separate rule applies when goods are imported from the EAEU by a commission agent or an authorized agent under a commission or agency agreement. The obligation to calculate and remit import VAT rests with the commission agent or authorized agent. The buyer claims the amount paid as an input tax credit on the basis of the commission agent's or authorized agent's invoice and a copy of the import application bearing the tax authority's stamp; the commission agent or authorized agent does not claim this amount as an input tax credit (Article 529 of the Tax Code of the RK).
VAT-exempt imports are possible only where there are grounds prescribed by law. The absence of Kazakhstan VAT in the foreign supplier's documents does not in itself exempt the importer from its obligations in Kazakhstan. For example, for investment contracts concluded before 1 January 2026, the VAT exemption on imports of raw materials and supplies remains in effect until the relevant contract expires, subject to the prescribed restriction regarding the types of investment projects (Article 839 of the Tax Code of the RK).
Offset Method and Form 300.03
Imports of goods for which VAT is paid using the offset method must be reported separately in Appendix 300.03 to the VAT return. The form applies only to transactions that meet the conditions of the relevant payment procedure. The fact that the goods have a general description similar to one of the prescribed categories is not in itself sufficient grounds for applying the offset method.
Appendix 300.03 is completed when the relevant imports exist and is indicated among the appendices to Form 300.00. Line 300.03.001 A shows the amount of taxable imports for which VAT is paid using the offset method, while line 300.03.001 B shows the related VAT amount. The figures in the appendix must correspond to the import documents and accounting records.
The form completion rules provide for a breakdown by the prescribed categories of imported goods. These include equipment, agricultural machinery, commercial road transport rolling stock, airplanes and helicopters, railway locomotives and cars, sea vessels, spare parts, breeding animals, artificial insemination equipment and live cattle.
Before completing the appendix, the accountant needs to compare the description, specifications and intended use of the goods with the category specified in the form completion rules and reconcile the value of taxable imports and the VAT amount with the source, shipping, customs and accounting documents. The grounds for applying the offset method should be documented in the transaction's accounting file.
How to Record Import VAT in 1C
When importing goods from the EAEU, VAT should be recorded in the accounting system on the basis of the application for the importation of goods and payment of indirect taxes, payment documents and shipping documents. The data in the application must be reconciled with the goods receipt document, settlements with the supplier and the amount of the tax liability actually discharged.
Before posting the transaction, the accountant should check the purchase value in foreign currency, the exchange rate applied, the equivalent in tenge and additional expenses. If additional expenses are included in the cost or taxable imports under the applicable accounting procedure, their allocation among the items must be consistent and supported by source documents.
In the 1C database used, it is necessary to check the accounts for settlements, goods and VAT, the transaction type and the analytical accounting details for import documents. The specific names of documents, tabs and commands may differ depending on the configuration, release and information database settings, so the transaction should be recorded in accordance with the adopted accounting policy and the program's actual interface.
If VAT on the goods is paid using the offset method, the transaction should be recorded separately in the accounting system from imports involving ordinary payment and from exempt imports. The amounts of taxable imports and VAT in the accounting records must match the figures in Appendix 300.03 and the supporting documents.
To claim import VAT as an input tax credit, the accountant checks the organization's status as a VAT payer, the intended use of the purchased goods and the availability of a document confirming the tax amount. The goods must be used or intended for use for the purposes of taxable sales turnover (Article 480 of the Tax Code of the RK).
The practical review before closing the period includes reconciling:
- the receipt of goods, the contract and the import application for imports from the EAEU;
- the foreign-currency amount, exchange rate and equivalent in tenge;
- additional expenses, source documents and their allocation procedure;
- the calculated and actually paid VAT or exemption documents;
- shipping or customs documents and the accounting system data;
- the accounting records, VAT return and Appendix 300.03, where completed;
- the grounds for ordinary payment, exemption or application of the offset method.
Frequently Asked Questions
What VAT rate applies to imports in Kazakhstan in 2026? — The standard VAT rate in 2026 is 16%. For a specific supply, the import date, type of goods, direction of import and availability of a statutory exemption or special payment procedure must also be considered.
How does VAT on imports from the EAEU differ? — For such imports, the taxpayer submits an application for the importation of goods and payment of indirect taxes, as well as the prescribed accompanying documents. As a general rule, the application must be submitted no later than the 20th day of the month following the tax period (Article 530 of the Tax Code of the RK).
Can goods be imported with a VAT exemption? — Yes, if there are specific statutory grounds applicable to the goods and the circumstances of the import. The absence of Kazakhstan VAT in the foreign supplier's documents does not constitute such grounds.
When is Form 300.03 completed? — When goods are imported and VAT on them is paid using the offset method. The appendix separately reports taxable imports and the corresponding VAT amount, which must be reconciled with the documents and accounting records.
How can import VAT be claimed as an input tax credit? — The organization must be registered as a VAT payer, have the prescribed document showing the tax amount and use or plan to use the purchased goods for taxable turnover. For imports from the EAEU, the accounting data is reconciled with the import application and documents confirming the discharge of the tax liability (Article 480 of the Tax Code of the RK; Article 530 of the Tax Code of the RK).
Who claims the VAT input tax credit when goods are imported from the EAEU through a commission agent? — Provided that the prescribed conditions are met, the buyer claims the amount as an input tax credit on the basis of the commission agent's or authorized agent's invoice and a copy of the import application bearing the tax authority's stamp. The commission agent or authorized agent does not claim the VAT paid on such imports as an input tax credit (Article 529 of the Tax Code of the RK).
Sources
Rules for Completing Form 300.03—Imports of Goods for Which VAT Is Paid Using the Offset Method