On November 29 of the current year, the Ministry of National Economy submitted for discussion a draft Order "On Amendments to the Order of the Acting Minister of National Economy of the Republic of Kazakhstan dated February 21, 2018, No. 67 "On Approving the List of Imported Goods for Which Value Added Tax Is Paid by Offset Method and the Rules for Its Formation" (hereinafter referred to as the "Order").
The main changes that are proposed to be made to the Order are as follows:
- For certain types of goods, import VAT can be paid by offset method if the importer is a participant in the Special Economic Zone (SEZ) who has entered into a special investment contract or a leasing company.
- Also, for certain types of goods the exemption by paying import VAT by offset method will be retroactively restored. For example, for mining and certain types of agricultural equipment, the preferential treatment through payment of import VAT by offset method will be restored for the first quarter of 2022 and for the period from April 1 to October 21, 2022, respectively.
For more detailed information, please refer to the table below.
| № | Taxpayers who can apply the import VAT exemption | Name | EAEU HS code | Validity period of the exemption |
| 1 | Any VAT taxpayer | Computing machines and their units; magnetic or optical readers, machines for transferring data to data carriers in coded form and machines for processing such information, not elsewhere named or included. | 8471 (except 8471 30 000 0) | between 1 January 2022 and 1 April 2022 |
| 2 | Any VAT taxpayer | Computing machines and their units; magnetic or optical readers, machines for transferring data to coded data carriers and machines for processing such information, not elsewhere named or included (except computing machines for cryptocurrency mining). | 8471 (except 8471 30 000 0 , 8471 90 000 0, 8471 50 000 0, 8471 49 000 0) | from 22 October 2022 |
| 3 | Any VAT taxpayer | Appliances other: for agriculture or horticulture | 8424 82, 8424 41, 8424 49 | from 1 April 2022 to 21 October 2022 |
| 4 | Any VAT taxpayer | Appliances other: for agriculture or horticulture | 8424 82 | from 2 April 2022 |
| 5 | Legal entities that are participants in a special economic zone, having entered into a special investment contract, or leasing companies (hereinafter - SEZ participants) | KLT boxes | of 3923 10 000 0 | From the date of implementation of the amendments to the Order. |
| 6 | SEZ participants | Racks for conveyor line assembly of household appliances; antistatic racking; warehouse pallet racks; shelf racks; dynamic pallet shelf racking; cantilever racking; safety fencing | of 7308 90 980 9 | From the date of implementation of the amendments to the Order. |
| 7 | SEZ participants | Indicator-type torque wrench with arrow dial, for controlled tightening of fasteners | of 7308 90 980 9 | |
| 8 | SEZ participants | Tooling for transfer systems of stamping equipment; tooling for progressive (sequential) stamping | of 8207 30 100 0 | |
| 9 | SEZ participants | Compressor station | of 8414 80 750 0 |
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