Acceptance of tax forms for the export (import) of goods in the Eurasian Economic Union

How to get the service online 

1. Log in on the Portal and click "Request online" button (to get the service you need to be registered on the cabinet.salyk.kz website).
2. Fill in the required fields on the cabinet.salyk.kz website and sign a request using EDS (digital signature). Within the scheduled timeframe, check the status of a request in the tax applications journal on the PPC website.

How to get the service in a state agency or in the "Government for Citizens" Public Corporation (required documents):

Upon visit of a service recipient or his/her representative acting on the basis of a document drawn up in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the relevant powers of a representative:

When exporting goods to the Eurasian Economic Union or performing work on the processing of raw materials, a service recipient – VAT payer provides:

1. VAT declaration
2. The list of applications, which is an appendix to the VAT declaration.

When importing goods, including goods that are derivatives of customer-owned raw materials into the territory of the Republic of Kazakhstan from the territory of the Eurasian Economic Union, a taxpayer needs to submit a declaration on indirect taxes on imported goods to a tax authority at the location (residence), including under leasing agreements (contracts) in paper and online or not later than the 20th day of the month following the tax period. Also, the following documents should be submitted:

1. Application(s) for the import of goods and payment of indirect taxes in paper (four copies) and online or online only.
2. A bank statement confirming the actual payment of indirect taxes on imported goods, and (or) another payment document provided for by the legislation of the Republic of Kazakhstan on banks and banking activities, confirming the fulfillment of the tax obligation to pay indirect taxes on imported goods, or a document issued by an authorized body confirming a taxpayer's right to change the tax payment period, or documents confirming VAT exemption.

At the same time, the documents are not submitted under a different procedure for paying VAT, as well as in the case of an overpayment on personal accounts for VAT on imported goods, which is subject to offset against upcoming VAT payments on imported goods provided that a taxpayer has not submitted an application for offset of these amounts of overpayment for other types of taxes and payments to the budget or a refund to the bank account.

3. Shipping and (or) other documents confirming the movement of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan are not submitted if execution of these documents is not provided for by the legislation of the Republic of Kazakhstan for certain types of movement of goods, including the movement of goods without the use of vehicles. 
4. Invoices issued in accordance with the legislation of a member state of the Eurasian Economic Union when shipping goods, if their issuance is provided for by the legislation of a member state of the Eurasian Economic Union.

If issuance of an invoice is not provided for by the legislation of a member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of a state that is not a member state of the Eurasian Economic Union, then another document issued by a seller is presented instead of an invoice confirming the value of imported goods.

5. Agreements (contracts) based on which goods were purchased and imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union: in case of leasing goods (leasing items) - leasing agreements (contracts); in case of a loan in the form of products - loan agreements, contracts for the manufacture of goods, agreements (contracts) for the processing of customer-supplied raw materials.
6. Information statement provided to a taxpayer of the Republic of Kazakhstan by a taxpayer of another member state of the Eurasian Economic Union or a taxpayer of a state that is not a member of the Eurasian Economic Union signed by the head (individual entrepreneur) and certified by the seal of an organization selling goods imported from the territory of the third member state of the Eurasian Economic Union containing information about a taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with a taxpayer of this third member state of the Eurasian Economic Union on the acquisition of imported goods.
7. Sales commission agreements (contracts).
8. Agreements (contracts) based on which goods were imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union were purchased under sales commission agreements.

In case of retail sale and purchase, in the absence of the documents specified in subclauses 3), 4) and 5) of part four of this clause, documents confirming the receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan (including cash register checks, sales receipts, purchase receipts).

Under lease agreements (contracts), along with the declaration on indirect taxes on imported goods, the documents provided for in subclauses 1)-8) of part four of this clause are submitted.

If the due date for payment of a part of the cost of goods (leasing items) provided for in the lease agreement (contract) occurs after the import of goods (leasing items) into the territory of the Republic of Kazakhstan, documents provided for in subclauses 1), 3), 4) and 5) of the fourth part of this clause are submitted along with the declaration on indirect taxes on imported goods.

If, under a lease agreement (contract), the due date for payment of a part of the cost of goods (leasing items) is set before the date of import of goods (leasing items) into the territory of the Republic of Kazakhstan, documents provided for in subclauses 1) - 5) part four of this clause are submitted along with the declaration on indirect taxes on imported goods.

Subsequently, documents (copies) provided for in subclauses 1) and 2) of part four of this paragraph shall be submitted along with the declaration on indirect taxes on imported goods.

The documents specified in subclauses 2)-8) of part four of the clause shall not be submitted when providing a declaration on indirect taxes on imported goods and an application (applications) for the import of goods and payment of indirect taxes online only.