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

Article 439. Taxable items, determination of taxable turnover

Unless otherwise established by Article 440 of this Code, items liable to VAT in the Eurasian Economic Union, as well as taxable turnover, are identified in accordance with Articles 368, 369 and 373 of this Code.
Article 440. Determination of turnover from the sale of goods, works, services and taxable import in the Eurasian Economic Union

1. Turnover from the sale of goods is exportation of goods from the territory of the Republic of Kazakhstan into the territory of another member state of the Eurasian Economic Union.

2. Temporary exportation from the territory of the Republic of Kazakhstan of goods, which subsequently will be imported into the territory of the Republic of Kazakhstan with their properties and characteristics unchanged, into the territory of the member states of the Eurasian Economic Union is not a turnover from sale.

3. Turnover from the sale of works and services in the Eurasian Economic Union is turnovers in accordance with paragraph 2 of Article 372 of this Code, if, on the basis of paragraph 2 of Article 441 of this Code, the Republic of Kazakhstan is recognized as a place of sale of works, services.

4. Taxable import is:

1) goods imported into the territory of the Republic of Kazakhstan (except for those exempted from VAT in accordance with paragraph 2 of Article 451 of this Code).

The provision of this subparagraph shall also apply in respect of vehicles imported (being imported) and subject to state registration with state bodies of the Republic of Kazakhstan;

2) goods, which are products of 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.

5. None of the following is taxable import:

1) temporary importation into the territory of the Republic of Kazakhstan of goods, which subsequently will be exported from the territory of the Republic of Kazakhstan with their properties and characteristics unchanged, from the territory of the member states of the Eurasian Economic Union;

2) importation into the territory of the Republic of Kazakhstan of goods, which were earlier temporarily exported to the territory of the member states of the Eurasian Economic Union, with their properties and characteristics unchanged, from the territory of the member states of the Eurasian Economic Union.

The provisions of this paragraph apply to temporary importation of goods:

1) under agreements on property lease (rent) of movable property and vehicles;

2) to exhibitions and fairs.

The provisions of this paragraph shall not apply to vehicles used for international carriage services provided for in paragraph 2 of Article 387 of this Code.

In case of sale of goods specified in this paragraph, the importation of such goods is recognized as taxable import and is liable to VAT on imported goods from the date of registration of such goods in the manner and in the amount determined by this Code.

If temporarily imported goods are located in the territory of the Republic of Kazakhstan for more than two years from the date of import, the import of such goods shall be recognized as taxable import and is subject to VAT on imported goods from the registration date of such goods in the manner and amount determined by this Code.

6. Indirect taxes are not imposed in case of importation into the territory of the Republic of Kazakhstan of:

1) goods not imported for business purposes by individuals;

2) goods imported from the territory of a member state of the Eurasian Economic Union in connection with their transfer within one legal entity.

7. A taxpayer is obliged to notify tax authorities of importing (exporting) the goods specified in subparagraphs 1) and 2) of part 2 of paragraph 5 and subparagraph 2) of paragraph 6 of this article.

If goods are temporarily imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union by a non-resident legal entity operating without setting up a permanent establishment in the Republic of Kazakhstan, it is an obligation of the taxpayer of the Republic of Kazakhstan that received goods for temporary use to submit a notification.

The form of a notification of importation (exportation) of goods, the procedure and time limits for its submission to tax authorities are approved by the authorized body.

Footnote. Article 440 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII shall be enforced from 01.01.2023).