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

Article 445. Determination of the amount of taxable turnover from the sale of works, services

Unless otherwise established by this Chapter, the amount of taxable turnover from the sale of works, services is determined in accordance with Articles 380, 381 and 382 of this Code.
Article 446. Export of goods in the Eurasian Economic Union

1. Zero rate of VAT is applied when exporting goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union.

Unless otherwise established by this Chapter, when exporting goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, a VAT payer has the right to offset VAT in accordance with Chapter 46 of this Code.

2. The provisions of this article shall also apply to goods that are the outcome of performance of works under contracts for their production, exported from the territory of the Republic of Kazakhstan, in the territory of which the works on their production were performed, to the territory of another member state of the Eurasian Economic Union. These goods do not include goods that are the outcome of performance of works on processing customer-supplied raw materials.

3. Zero rate of VAT is applied when exporting goods (leased assets) from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union under a lease agreement (contract) providing for the transfer of ownership of them to the lessee under an agreement (contract) providing for a loan in the form of items, under an agreement (contract) on (for) the production of goods.
Article 447. Confirmation of export of goods

1. Documents confirming the export of goods are as follows:

1) agreements (contracts) with amendments, additions and annexes thereto (hereinafter referred to as agreements (contracts) on the basis of which goods are exported, and in case of leasing of goods or granting of loans in the form of items – lease agreements (contracts), agreements (contracts) providing for granting loans in the form of items, agreements (contracts) for the production of goods;

2) an application for the import of goods and payment of indirect taxes with a mark of the tax authority of the member state of the Eurasian Economic Union, into the territory of which the goods are imported, for the payment of indirect taxes and (or) exemption and (or) other method of payment (on paper in the original or copies or in electronic form);

3) copies of shipping documents confirming the movement of goods from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union.

In case of export of goods through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

4) confirmation of the authorized state body for the protection of intellectual property rights of the right to an intellectual property object, as well as its value - in case of export of an intellectual property object.

2. In case of sale in the territory of the member states of the Eurasian Economic Union of products of processing of customer-supplied raw materials that were earlier exported from the territory of the Republic of Kazakhstan into the territory of the member states of the Eurasian Economic Union for processing, except for cases provided for in paragraph 3 of Article 393 of this Code, the export of products of processing is confirmed by the following documents:

1) agreements (contracts) on (for) processing of customer-supplied raw materials;

2) agreements (contracts) that are the basis for the export of products of processing;

3) documents confirming the performance of works on the processing of customer-supplied raw materials;

4) copies of shipping documents confirming the exportation of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union.

In case of exportation of customer-supplied raw materials through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

5) applications for the import of goods and payment of indirect taxes (with a mark of the tax authority of the member state of the Eurasian Economic Union, into the territory of which the processed products are imported, for the payment of indirect taxes and (or) exemption and (or) other method of payment (on paper in the original or copies or in electronic form);

6) copies of shipping documents confirming the exportation of products of processing from the territory of a member state of the Eurasian Economic Union.

If products of processing are sold to a taxpayer of a member state of the Eurasian Economic Union, where works on the processing of customer-supplied raw materials were performed, - on the basis of documents confirming the shipment of such products of processing.

In case of export of products of processing through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

7) documents confirming the receipt of foreign exchange earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan.

In case of export of products of processing under foreign trade (barter) transactions, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of works, rendering of services) received for the specified transaction, is taken into account when determining the amount of VAT subject to refund.

3. In case of subsequent export to the territory of a state that is not a member of the Eurasian Economic Union, of products of processing of customer-supplied raw materials that were earlier exported from the territory of the Republic of Kazakhstan for processing in the territory of another member state of the Eurasian Economic Union, the export of products of processing is confirmed by the following documents:

1) agreements (contracts) on (for) processing of customer-supplied raw materials;

2) agreements (contracts) that are the basis for the export of products of processing;

3) documents confirming the performance of works on the processing of customer-supplied raw materials;

4) copies of shipping documents confirming the exportation of the customer-supplied raw materials from the territory of the Republic of Kazakhstan into the territory of another member state of the Eurasian Economic Union.

In case of exportation of customer-supplied raw materials through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

5) copies of shipping documents.

In case of exportation of products of processing through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

6) declarations of goods bearing the marks of a customs body of a member state of the Eurasian Economic Union releasing goods under the customs export procedure, as well as the marks of the customs body of a member state of the Eurasian Economic Union located at the border crossing point at the customs border of the Eurasian Economic Union, specified in subparagraph 7) of this paragraph;

7) a full declaration of goods bearing the marks of a customs body of a member state of the Eurasian Economic Union that conducted a customs declaration procedure, in case of:

exportation of goods under the customs export procedure through the trunk pipeline system or through power transmission lines;

exportation of goods under the customs export procedure using the temporary declaration procedure;

7-1) a copy of the goods declaration with amendments (additions) made after the end of the declared period for delivery of goods, containing information on the actual quantity of goods exported, in case of export of goods under the customs procedure of export using periodic customs declaration;

8) a goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the export of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraphs 6) and 7) of this paragraph;

9) documents confirming the receipt of foreign exchange earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan.

4. In case of export of products of processing under foreign countertrade (barter) transactions, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of works, rendering of services) received for the specified transaction, is taken into account in the determination of the amount of VAT subject to refund.

Footnote. Article 447 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).