Generally, a VAT refund is possible for both resident and non-resident taxable persons registered in Kazakhstan for VAT purposes. There is an exception to this rule in the case of representative offices. Representative offices are only eligible for a VAT refund if they are in the relevant list. The Ministry of Foreign Affairs has released Order No. 11-1-2/314 (in Russian) on 21st September 2015 regarding a list of 95 representative offices of foreign states and organizations which are eligible to apply for a VAT refund in the, appropriate circumstances . The list includes embassies, consulate-generals and internationally representative organizations like UNICEF, UNHCR, UNESCO, the World Bank and the European Union.
Related Posts
Kazakhstan consults tax code reform package on investment climate, administration simplification
Kazakhstan has launched a public consultation on 2 July 2026, on a package of amendments to the Tax Code of the Republic of Kazakhstan, with proposals intended to improve the investment climate, simplify tax administration, and address a number of
Read MoreKazakhstan updates VAT exemptions, reduces rates for healthcare sector
The Government of Kazakhstan has adopted Government Decree No. 542, signed on 24 June 2026, introducing amendments to two existing regulations governing Value Added Tax (VAT) treatment for medical services, medicines and pharmaceutical
Read MoreKazakhstan exempts VAT for imported IT goods
Kazakhstan has adopted a list of goods that qualify for exemption from import Value Added Tax (VAT) under Subparagraph 11) of Paragraph 1 of Article 479 of the Tax Code, according to Order No. 281/НҚ issued on 2 June 2026 by the Deputy Prime
Read MoreKazakhstan launches pre-filled VAT return service for Form 300.00
Kazakhstan has introduced a pre-filled Value Added Tax (VAT) declaration service for Form 300.00, enabling VAT returns to be automatically populated using data held in government information systems. According to the state revenue authorities,
Read MoreKazakhstan ratifies income tax treaty with Oman
Kazakhstan President Kasym-Zhomart Tokayev signed the law for the ratification of the income and capital tax treaty with Oman on 10 June 2026 . Kazakhstan and Oman signed an income tax treaty on 29 May 2025 in Astana. The agreement seeks to
Read MoreKazakhstan eases monetary policy benchmark to 17.0%
The National Bank of Kazakhstan has lowered the base rate from 18.0% to 17.0%, effective 8 June 2026, according to an official update. The move follows a period of rate stability throughout the first part of 2026 and reverses part of the increase
Read More