October 31, 2023
Grounds for exemption from import VAT when importing goods to the Republic of Kazakhstan from the EAEU countries
In the case of import of goods into the territory of the Republic of Kazakhstan to the address of a registered permanent establishment, its own branches, it is recognized as the import of goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union in connection with their transfer within one legal entity.
Goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union from April 1, 2023 are subject to the obligation to issue accompanying invoices for goods (SNT), according to the List of goods that are subject to the obligation to issue accompanying invoices for goods and the Rules for registration[1](hereinafter referred to as the Rules).
When registering a SNT, section A under clause 9 indicates the grounds for importing goods into the territory of the Republic of Kazakhstan. This basis will be “Movement of goods within one person within the EAEU”.
At the same time, according to subparagraph 2) of paragraph 6 of Article 440 of the Tax Code, indirect taxes are not levied when importing into the territory of the Republic of Kazakhstan goods imported from the territory of a member state of the Eurasian Economic Union in connection with their transfer within one legal entity, temporary import.
At the same time, in accordance with the requirements of paragraph 7 of Art. 440 of the Tax Code, form 016.00 “Notification of the import (export) of goods” is submitted to the state revenue authorities[2].
Thus, according to paragraph 7 of Article 440 of the Tax Code, the taxpayer is obliged to notify the tax authorities when importing (exporting) goods specified in subparagraph 2) of paragraph 6 of this article (goods imported from the territory of a member state of the Eurasian Economic Union in connection with their transfer within one legal entity).
Thus, there are no obstacles to the import of goods into the territory of the Republic of Kazakhstan in the absence of an actual buyer on the basis of “Movement of goods within one person within the EAEU”.
Consequently, goods imported on the basis of their transfer within one legal entity must be exclusively temporary, and therefore goods imported in this way are not subject to subsequent sale.
According to paragraph 5 of Article 440 of the Tax Code of the Republic of Kazakhstan, in the case of the sale of temporarily imported goods, the import of such goods is recognized as a taxable import and is subject to value added tax on imported goods from the date of registration of such goods in the manner and amount determined by the Tax Code.
If temporarily imported goods are located on the territory of the Republic of Kazakhstan for more than two years from the date of import, the import of such goods is recognized as a taxable import and is subject to value added tax on imported goods from the date of registration of such goods in the manner and amount determined by the Tax Code.
Temporary import of goods without the formation of a permanent establishment in the Republic of Kazakhstan is allowed only under property lease (lease) agreements of movable property and vehicles, as well as for exhibitions and fairs, in accordance with paragraph 5 of Article 440 of the Tax Code of the Republic of Kazakhstan.
[1]Order of the First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 No. 1424 On approval of the List of goods that are subject to the obligation to issue accompanying invoices for goods, as well as the Rules for issuing accompanying invoices for goods and their document flow [electronic resource ]https://adilet.zan.kz/rus/docs/V1900019784
