VAT refund

1. An agreement (contract) for the supply of exported goods.
2. A copy of the goods declaration with stamps of the customs authority carrying out the release of goods under the customs procedure of export, as well as with a stamp of the customs authority or the customs authority of another member state of the Eurasian Economic Union (hereinafter referred to as the EAEU), located at the checkpoint at the customs border of the EAEU, except for the cases specified in subparagraphs 3) and 6) of the fourth part of this paragraph.
3. A copy of the full declaration for goods with stamps of the customs authority that produced the customs declaration, when exporting goods with placement under the customs procedure of export:

• through the system of trunk pipelines or power lines;
• using periodic customs declaration;
• using temporary customs declaration;

4. Copies of shipping documents.

In the case of export of goods with placement under the customs procedure of export through the system of trunk pipelines or power lines, instead of copies of shipping documents, an act of acceptance of the goods is presented.

5. Confirmation of the authorized state body in the field of protection of intellectual property rights on the right to the object of intellectual property, as well as its value.
6. Copies of the goods declaration with the marks of the state revenue authority that releases goods in the export customs procedure, as well as with the mark of the state revenue authority located at the checkpoint of the FEZ "International Center for Border Cooperation "Khorgos".

1. Copies of the goods declaration, in accordance with which the customs procedure for processing outside the customs territory is changed to the customs export procedure.
2. Copies of the goods declaration issued with placement under the customs procedure for processing outside the customs territory.
3. Copies of the goods declaration drawn up when goods are imported into the territory of a foreign state with placement under the customs procedure for processing on the customs territory (processing of goods for domestic consumption), certified by the customs authority of the foreign state that carried out such clearance.
4. Copies of the goods declaration, in accordance with which the customs procedure of processing for domestic consumption in the territory of a foreign state is changed to the customs procedure of release for domestic consumption in a foreign country or the customs procedure of export.

If there is a declaration for goods in the form of an electronic document provided for by this paragraph, the submission of documents established by subparagraphs 2), 3) and 6) of paragraph 2 and subparagraphs 1) and 2) of paragraph 3 of Article 386 of the Tax Code is not required.

1. Agreements (contracts) with regard to amendments, additions and annexes thereto (hereinafter referred to as agreements (contracts) on the basis of which goods are exported, and in the case of leasing goods or providing a loan in the form of things - leasing agreements (contracts), agreements (contracts) providing for the provision of a loan in the form of things, agreements (contracts) for the manufacture of goods. 
2. Application for goods import and payment of indirect taxes with a stamp of the tax authority of a member state of the EAEU, the territory of which the goods are imported, the payment of indirect taxes and (or) exemption and (or) other method of payment (on paper in original or copy) or a list of applications (on paper or in electronic form).
3. Copies of shipping documents confirming the movement of goods from the territory of one member state of the EAEU to the territory of another member state of the EAEU.
4. Confirmation of the authorized state body in the field of protection of intellectual property rights on the right to the object of intellectual property, as well as its value - in the case of export of the object of intellectual property.

1. Agreements (contracts) for the processing of raw materials.
2. Agreements (contracts) on the basis of which the export of processed products is carried out. 
3. Documents confirming the fact of work on the customer-supplied raw materials.
4. Copies of shipping documents confirming the export of raw materials from the Republic of Kazakhstan to the territory of another member state of the EAEU. In the case of export of raw material through the system of trunk pipelines or power lines, instead of copies of shipping documents, an act of acceptance of the goods is presented.
5. Applications for the importation of goods and the payment of indirect taxes (on paper with a stamp of the tax authority of a member state of the EAEU, into whose territory processed products are imported, on the payment of indirect taxes (exemption or other procedure for the fulfillment of tax obligations).
6. Copies of shipping documents confirming the export of processed products from the territory of a member state of the EAEU.

In the event that the processed products are sold to the taxpayer of the member state of the EAEU, in whose territory the work has been carried out on the processing of raw material supplied by the customer, based on documents confirming the shipment of such processed products.

In the case of export of processed products through the system of trunk pipelines or through power lines, instead of copies of shipping documents, an act of acceptance of the goods is presented.

7. Documents confirming the receipt of foreign exchange earnings in taxpayer's bank accounts with second-tier banks in the Republic of Kazakhstan opened in the manner specified by the legislation of the Republic of Kazakhstan.

In the case of export of processed products for foreign trade goods exchange (barter) transactions, when determining the amount of VAT to be refunded, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of works, services) received for the specified operation are taken into account.

1. Agreements (contracts) for the processing of raw materials.
2. Agreements (contracts) on the basis of which the export of processed products is carried out.
3. Documents confirming the fact of work on the customer-supplied raw materials.
4. Copies of shipping documents confirming the export of raw materials from the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union. In the case of export of raw material through the system of trunk pipelines or power lines, instead of copies of shipping documents, an act of acceptance of the goods is presented.
5. Copies of shipping documents confirming the export of processed products outside the Eurasian Economic Union. In the case of export of processed products through the system of trunk pipelines or through power lines, instead of copies of shipping documents, an act of acceptance of the goods is presented. 
6. Declarations on goods with stamps of the customs authority of a member state of the Eurasian Economic Union, producing goods in the export customs procedure, as well as with a stamp of the customs authority of a member state of the Eurasian Economic Union, located at the checkpoint at the customs border of the Eurasian Economic Union, except for the cases specified in subparagraph 7) of this paragraph.
7. Full declaration on goods with stamps of the customs authority of the member state of the Eurasian Economic Union, which made the customs declaration, in the following cases:

• export of goods in the customs procedure of export through the system of trunk pipelines or power lines;
• export of goods in the customs export procedure using the procedure of periodic declaration;
• export of goods in the customs export procedure using the temporary declaration procedure;

8. Declaration of goods in the form of an electronic document, according to which the information systems of state revenue bodies have a notification of customs authorities about the actual export of goods, which is also a document confirming the export of goods. If there is a declaration of goods in the form of an electronic document provided for by this subparagraph, the submission of documents specified in subparagraphs 6) and 7) of this paragraph is not required.
9. Documents confirming the receipt of foreign exchange earnings to the service recipient's bank accounts with second-tier banks in the Republic of Kazakhstan opened in the manner specified by the legislation of the Republic of Kazakhstan.

In the case of export of processed products for foreign trade goods exchange (barter) transactions, when determining the amount of VAT to be refunded, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of works, services) received for the specified operation are taken into account.

1. In the case of export, a copy of the application for the importation of goods and the payment of indirect taxes received by the exporter from the importer of goods.
2. In the case of import, a copy of the application for the importation of goods and the payment of indirect taxes received from a taxpayer who imported goods into the territory of the Republic of Kazakhstan. 
3. Acts of work performed, acts of acceptance of goods from the seller or from other persons who previously carried out the delivery of these goods to the buyer or other persons engaged in further delivery of these goods.
4. Invoices.

1. Acts of work performed, services rendered, acceptance and delivery of goods from the seller or other persons who previously delivered the specified goods to the buyer or other persons who further deliver the specified goods.
2. Invoices.

1. Agreements (contracts) concluded between taxpayers of the Eurasian Economic Union member states.
2. Documents confirming the fact of work on the customer-supplied raw materials.
3. Documents confirming the import of raw materials into the Republic of Kazakhstan (including the obligation to import (export) processed products).
4. Documents confirming the export of processed products from the territory of the Republic of Kazakhstan (including the fulfillment of the obligation to import (export) processed products). 
5. Application for goods import and payment of indirect taxes (on paper in original or copy) or a list of applications (on paper or in electronic form), confirming the payment of VAT on the cost of processing raw materials.

In the case of export of products of processing of raw materials to the territory of a state, that is not a member of the Eurasian Economic Union, the application or list of applications indicated in this subparagraph is not submitted.

6. Documents stipulated by clause 7 of Article 152 of the Code, confirming the receipt of foreign exchange earnings in taxpayer's bank accounts with second-tier banks in the Republic of Kazakhstan, opened in the manner specified by the legislation of the Republic of Kazakhstan. 
7. A conclusion of the relevant authorized state body on the conditions of processing goods.

1. Agreements (contracts) for the processing of raw materials supplied by the customer, the supply of finished products concluded between taxpayers of the member states of the Eurasian Economic Union. 
2. Documents confirming the fact of work on the customer-supplied raw materials.
3. Acts of acceptance of raw materials and finished products.
4. Documents confirming the import of raw materials into the Republic of Kazakhstan (including the obligation to import (export) processed products).
5. Documents confirming the export of processed products from the territory of the Republic of Kazakhstan (including the fulfillment of the obligation to import (export) processed products).
6. Application for goods import and payment of indirect taxes, confirming the payment of VAT on the cost of processing raw materials, received from the owner of the raw materials.
7. A conclusion of the relevant authorized state body on the conditions of processing goods.
8. Documents stipulated by clause 7 of Article 152 of the Code, confirming the receipt of foreign exchange earnings in taxpayer's bank accounts with second-tier banks in the Republic of Kazakhstan, opened in the manner specified by the legislation of the Republic of Kazakhstan.

1. Agreements (contracts) concluded between taxpayers of the Eurasian Economic Union member states.
2. Documents confirming the fact of work on the customer-supplied raw materials.
3. Documents confirming the import of raw materials into the Republic of Kazakhstan (including the obligation to import (export) processed products).
4. Documents confirming the export of processed products from the territory of the Republic of Kazakhstan (including the fulfillment of the obligation to import (export) processed products).
5. A copy of the declaration for the goods drawn up when exporting goods to the territory of a non-member state of the Eurasian Economic Union, in the customs export procedure certified by the customs authority of the member state of the Eurasian Economic Union which carried out customs declaration.
6. Declaration of goods in the form of an electronic document, according to which the information systems have a notification of customs authorities about the actual export of goods, which is also a document confirming the export of goods. If there is a declaration of goods in the form of an electronic document provided for by this sub-paragraph, the submission of the document established by sub-paragraph 5) of paragraph 4 of Article 449 of the Tax Code is not required.
7. Documents stipulated by clause 7 of Article 152 of the Code, confirming the receipt of foreign exchange earnings in taxpayer's bank accounts with second-tier banks in the Republic of Kazakhstan, opened in the manner specified by the legislation of the Republic of Kazakhstan.
8. A conclusion of the relevant authorized state body on the conditions of processing goods.

Work on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another EAEU member state with the subsequent sale of processed products in the territory of the Republic of Kazakhstan are subject to VAT at the rate established by paragraph 1 of Article 422 of the Tax Code.
In the event of the import (export) of raw materials supplied by the customer for processing, the taxpayer of the Republic of Kazakhstan presents an obligation to export (import) processed products, as well as its execution in the manner, in the form and within the time limits approved by the authorized body in agreement with the central authorized body for state planning.
Processing of customer-supplied raw materials must comply with the conditions for the processing of goods established by the authorized body.

The conclusion of the relevant authorized state body on the conditions for the processing of goods must contain the following information:

1. Names, classification of goods and processed products in accordance with the unified Commodity nomenclature for foreign economic activity of the Eurasian Economic Union, their number and cost.
2. Date and number of the agreement (contract) for processing, processing time.
3. Output rates of processed products.
4. The nature of processing.
5. Information about the person carrying out the processing.

1. An agreement on the general terms of sale and purchase of refined gold for the replenishment of assets in precious metals, concluded between the taxpayer and the National Bank of the Republic of Kazakhstan.
2. Copies of documents confirming the value of refined gold sold to the National Bank of the Republic of Kazakhstan.
3. Copies of documents confirming receipt of refined gold by the National Bank of the Republic of Kazakhstan, indicating the amount of refined gold.

When transporting goods:

• by the international road transport - waybill;
• by international rail traffic, including direct international rail-ferry traffic, a single sample invoice; air transport - airway bill (air waybill);
• by sea transport – bill of lading or sea waybill
• transit by two or more modes of transport (multimodal transport) – a single consignment note (single bill of lading).

According to the system of trunk pipelines:

• a copy of the declaration for goods placed under the customs procedures of export and release for domestic consumption for the billing period or a declaration for the goods placed under the customs procedure of customs transit for the billing period;
• acts of work performed (services rendered), acts of acceptance and delivery of goods from the seller or from other persons who have previously carried out the delivery of these goods, the buyer or other persons engaged in further delivery of these goods.

When transporting passengers, baggage and cargo:

by road transport:

• in case of regular transportations – a report on the sale of tickets sold in the Republic of Kazakhstan, as well as payrolls for passenger tickets drawn up by bus stations (bus stations) on the way;
• in case of irregular transportation – an agreement on the provision of transport services in international traffic;

by railway:

• report on the sale of travel, transportation and postal documents sold in the Republic of Kazakhstan;
• payroll for passenger tickets sold in the Republic of Kazakhstan, in international service;
• balance sheet for settlements for passenger traffic between railway administrations and a report on the execution of travel and transportation documents.

by air:

• general declaration;
• passenger manifest
• cargo manifest;
• lodgit (central loading diagram);
• load sheet (travel ticket and baggage receipt);

When the service for the investigation of passenger trains (cars) in international traffic:

• consignor list of passenger train.

If there is a declaration for goods in the form of an electronic document provided for by this paragraph, the submission of documents established by paragraph eight of subparagraph 1) of part one of paragraph 4 of Article 387 of the Tax Code is not required.

1. An agreement of an airport with a foreign airline providing for and (or) including the sale of fuel and lubricants – for regular flights; application of a foreign airline and (or) an agreement (contract) of an airport with a foreign airline — on non-scheduled flights.
2. An expenditure warrant or requirement for refueling a foreign aircraft with a stamp of the customs authority confirming the refueling of the aircraft with fuels and lubricants. 
3. A document confirming the fact of payment for fuel and lubricants sold by the airport.
4. Conclusion of an official of the authorized body in the field of civil aviation participating in the thematic audit to confirm the reliability of the amounts of VAT claimed for refund (exclude), confirming the fact that the aircraft was flown by a foreign airline and the amount of fuel and lubricants sold (in terms of airlines), in the form and in the manner approved by the authorized body in coordination with the authorized body in the field of civil aviation.

1. An agreement (contract) for the supply of goods with organizations operating in the territories of special economic zones. 
2. Copies of the goods declaration and (or) transport (conveyance), commercial and (or) other documents with an attachment of the list of goods with stamps of the customs authority that produces goods under the customs procedure of the free customs zone. 
3. Copies of shipping documents confirming the shipment of goods to organizations specified in subparagraph 1) of this paragraph.
4. Copies of documents confirming the receipt of goods by organizations specified in subparagraph 1) of this paragraph.

If there is a declaration for goods in the form of an electronic document provided for by this paragraph, the submission of a copy of the declaration for goods provided for in subparagraph 2) of paragraph 2 of Article 389 of the Tax Code is not required.

1. Agreement (contract) for the supply of goods with organizations and (or) persons (hereinafter referred to as the Subjects) operating in the territory of the FEZ, the limits of which fully or partially coincide with the sections of the customs border of the EEU.
2. Copies of the declaration for goods and (or) transport (transportation), commercial and (or) other documents with the attachment of a list of goods with the marks of the customs authority that releases goods under the customs procedure of the STZ.
3. Copies of shipping documents confirming the shipment of goods to entities.
4. Copies of documents confirming the receipt of goods by entities.

When determining the amount of VAT to be refunded in accordance with Article 391 of the Tax Code, the information of the customs authority, confirming the sale or actual consumption of imported goods in the implementation of activities that meets the goals of creating a FEZ, is taken into account, which is formed on the basis of data provided by a member of the FEZ.

1. An agreement for the supply of goods to taxpayers carrying out activities in the territory of the Republic of Kazakhstan under a subsoil use contract, agreements (contracts) on production sharing, in accordance with the terms of which, imported goods are exempted from value added tax, indicating in it that the goods supplied are intended to fulfill the work program of a subsurface use contract, agreement (contract) on production sharing.
2. Copies of shipping documents confirming the shipment of goods to taxpayers. 
3. Copies of documents confirming the receipt of goods by taxpayers.

Documents confirming the implementation of unstable condensate referred to in paragraph 2 of Article 393 of the Tax Code are:

1. An agreement (contract) for the supply of unstable condensate exported (exported) from the territory of the Republic of Kazakhstan to the territory of other member states of the Eurasian Economic Union.
2. An act of taking readings from metering devices for the quantity of unstable condensate sold through the pipeline system.
3. An act of acceptance and delivery of unstable condensate, exported from the territory of the Republic of Kazakhstan to the territory of other member states of the Eurasian Economic Union through the pipeline system.

Documents confirming the sale of goods specified in paragraph 3 of Article 393 of the Tax Code are:

1. Agreements (contracts) for the processing of raw materials. 
2. Agreements (contracts) on the basis of which the sale of processed products is carried out.
3. Documents confirming the fact of work on the customer-supplied raw materials.
4. Copies of shipping documents confirming the export of raw material from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union.

In the case of export of raw material through the pipeline system, instead of copies of shipping documents, an act of acceptance and delivery of such customer-supplied raw materials is presented.

5. Documents confirming the shipment of the processed products to the buyer - the taxpayer of the member state of the Eurasian Economic Union, in whose territory the raw material was commissioned.
6. Documents confirming the receipt of foreign exchange earnings on the processed products sold to the taxpayer's bank accounts with second-tier banks in the Republic of Kazakhstan opened in the manner determined by the legislation of the Republic of Kazakhstan. 
7. A conclusion of the relevant authorized state body on the conditions of processing of goods in the territory of a member state of the Eurasian Economic Union, provided for by paragraph 8 of Article 449 of the Code.

1. Agreement for the supply of goods (leasing agreement).
2. Copies of documents confirming the receipt of the goods (leased asset).
3. Copies of shipping documents confirming the shipment of the goods (leased item).
4. A document confirming the transfer of the VAT amount to the supplier's control account for the purchased goods (leased item).

The supporting documents for the return of the amount of excess VAT on goods purchased (received) by taxpayers specified in subparagraphs 2), 3), 4) and 5) of paragraph 3 of Article 433 of the Code are the documents provided for in Chapter 44 of the Tax Code.

1. A copy of a grant agreement between the Republic of Kazakhstan and a foreign state, a government of a foreign state or an international organization included in the list approved by the Government of the Republic of Kazakhstan. 
2. A copy of an agreement (contract) concluded by the grantee or the contractor with the supplier of goods, works, services. 
3. A copy of the document confirming the appointment of the performer as such when he made a tax declaration on the refund of value added VAT . 
4. Documents confirming the shipment and receipt of goods, works, services.
5. An invoice issued by the supplier who is a payer of value added tax, with the allocation of the amount of value added VAT in a separate line. 
6. Consignment note, waybill.
7. A document confirming receipt of the goods by the materially responsible person of the grantee or performer. 
8. Acts executed and adopted by the grantee or executor of works and services, executed in the prescribed manner
9. Documents confirming payment for the received goods, works, services, including the payment of value added VAT .

1. Summary sheet (register). 
2. Copies of documents confirming the payment of VAT (invoices issued in the manner prescribed by the Tax Code, documents confirming the fact of payment).