The government has adopted a decree approving a list of more than 300 imported goods eligible for the VAT offset method, a mechanism designed to ease importers’ cash-flow burden by allowing VAT to be offset at the point of import rather than paid upfront.
Kazakhstan has published Government Decree No. 1199 of 31 December 2025 approving the list of goods for which value added tax may be paid using the VAT offset method on import. The decree was adopted in accordance with Articles 508 and 509 of the Tax Code and entered into force on 1 January 2026.
The approved list covers more than 300 categories of goods identified by Commodity Nomenclature of Foreign Economic Activity (EAEU TN VED) codes. According to the decree, the items included are generally not produced in Kazakhstan, or not produced in sufficient quantities, and are considered strategically important for the modernisation of the economy or for the implementation of large-scale investment projects.
Alongside the list itself, the government has also approved rules governing the formation of the list of imported goods eligible for the VAT offset method. The resolution is subject to official publication and was signed by Prime Minister O. Bektenov.
The VAT offset method is intended to improve the cash flow position of importers. Under this approach, both input VAT and output VAT are recorded at the time of import, resulting in a zero net VAT cash payment, rather than requiring VAT to be paid at the standard rate before goods can be released. One key condition is that the imported goods must be used in the taxpayer’s taxable activities.
