On taxes and other obligatory payments to the budget (Tax Code)

Article 452. The order for offsetting VAT amounts in the Eurasian Economic Union

1. Unless otherwise provided for by this article, VAT shall be offset in the manner established by Chapter 46 of this Code.

2. When importing goods in the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, the amount of VAT on imported goods paid in accordance with the established procedure to the budget of the Republic of Kazakhstan is subject to offset to the extent of calculated and (or) assessed amounts.

The amount of VAT subject to offset when importing goods under a lease agreement (contract) is that of VAT paid to the state budget, but not exceeding the VAT amount attributable to the amount of taxable import for a taxable period, determined in accordance with paragraph 6 of Article 444 of this Code. At the same time, the amounts of VAT assessed (calculated) for previous taxable periods and paid, also by way of offsetting in the manner specified in Articles 101, 102 and 103 of this Code, in a current taxable period are subject to offset in the current taxable period.

3. If a lessor that is a taxpayer of the Republic of Kazakhstan leases out goods (leased assets) to be received by a lessee that is a taxpayer of another member state of the Eurasian Economic Union, the VAT amount to be offset by the lessor that is a taxpayer of the Republic of Kazakhstan is determined with regard to the value of goods (leased assets) attributable to each lease payment, exclusive of remuneration.
Article 453. Invoice

1. The procedure for issuing invoices is determined in accordance with Chapter 47 of this Code, unless otherwise established by this article.

2. In case of export of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, an invoice shall be issued no later than twenty calendar days after the date of the sale turnover.

3. In case of performance of works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent exportation of the products of processing to the territory of another state, an invoice shall be issued as of the date of signing a document confirming the performance of works on the processing of customer-supplied raw materials.

4. An invoice issued in the cases, specified in paragraphs 2 and 3 of this article, shall comply with the requirements established by paragraph 5 of Article 412 of this Code, and also indicate:

1) effective date of the turnover from sale;

2) the number identifying a person as a buyer that is a taxpayer in a member state of the Eurasian Economic Union.

5. When a lessor that is a taxpayer of the Republic of Kazakhstan leases out goods (leased assets) to be received by a lessee that is a taxpayer of another member state of the Eurasian Economic Union, an invoice is issued as of the date of each lease payment, exclusive of remuneration, for the amount of a part of the initial value of the goods (leased asset) provided for by a lease agreement, but not exceeding the amount of actually received payment.

The invoice shall indicate the amount of remuneration of a lessor that is a taxpayer of the Republic of Kazakhstan in a separate line.

6. When the importer sells goods imported from the territory of the Eurasian Economic Union member states to the territory of the Republic of Kazakhstan in one tax period, an electronic invoice shall be issued no later than the 20th day of the month following the taxable period.

In other cases, when the importer sells goods imported from the territory of the Eurasian Economic Union member states into the territory of the Republic of Kazakhstan the invoice shall be issued within the time frames established by Chapter 47 of this Code.

Footnote. Article 453 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 No. 165-VII shall be enforced from 01.01.2023).