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

Article 373. Turnover from the purchase of works, services from a non-resident

1. Unless otherwise provided for in paragraph 2 of this article, in case of the VAT payer’s purchase of works performed, services rendered by a non-resident on a fee basis, the place of sale of which is recognized to be the Republic of Kazakhstan, they are this VAT payer’s turnover from the purchase of works, services from a non-resident, who is subject to VAT in accordance with this Code.

2. The works and services specified in paragraph 1 of this article are not turnover from the purchase of works, services from a non-resident, if:

1) works performed, services rendered are the works, services indicated in Article 394 of this Code;

2) the cost of such works and services is included in the customs value of imported goods, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, for which VAT on imported goods was paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with the customs legislation of the Republic of Kazakhstan;

3) works are performed and services are rendered to:

autonomous educational organizations specified in Subparagraphs 2) and 3) of Paragraph 1 of Article 291 of this Code;

autonomous educational organizations specified in Subparagraphs 4) and 5) of Paragraph 1 of Article 291 of this Code, by the types of activity described in Subparagraphs 4) and 5) of Paragraph 1 of Article 291 of this Code;

Sub-paragraph four of Subparagraph 3) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.




to legal entities specified in subparagraph 6) of paragraph 1 of Article 293 of this Code, subject to the acquisition of such works, services for implementation of activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized state body carrying out state regulation in the field of technical regulation, and the authorized body;

4) the cost of such works and services is included in the value of taxable import, determined in accordance with Article 444 of this Code, for which VAT on goods imported from the member states of the Eurasian Economic Union was paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with Chapter 50 of this Code;

5) works performed, services rendered shall be the turnover of a structural unit of a non-resident legal entity in accordance with Paragraph 4 of Article 372 of this Code.

6) the price of services in electronic form received by an individual entrepreneur from a non-resident, includes the amount of value added tax paid in accordance with section 25 of this Code.

Footnote. Article 373 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 No. 382-VI (enforcement see Article 2).