Acceptance of application on import of goods and payment of indirect taxes

How to get the service online 

1. Log in on the Portal and click "Request Online" button (to get the service you need to be registered on the keden.kgd.gov.kz website).

How to get the service in a government agency or "Government for Citizens" State Corporation (required documents):

Upon visit of a service recipient or his/her representative acting on the basis of a document drawn up in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the relevant powers of a representative:

When importing goods, including goods that are products of processing of tolling raw materials, into the territory of the Republic of Kazakhstan from the territory of the Eurasian Economic Union, the taxpayer is required to submit to the tax authority at their place of registration (residence) an application on the import of goods and payment of indirect taxes, including under leasing agreements (contracts), either in paper and electronic form or in electronic form only, no later than the 20th day of the month following the tax period. Also, the following documents should be submitted:

1. A bank statement confirming the actual payment of indirect taxes on imported goods and/or another payment document provided for by the legislation of the Republic of Kazakhstan on banks and banking activities, confirming the fulfillment of the tax obligation to pay indirect taxes on imported goods, or documents confirming exemption from value-added tax.

At the same time, the above-mentioned documents are not required to be submitted if a different procedure for paying value-added tax applies, as well as in cases where there is an overpayment on the personal accounts for value-added tax on imported goods, which is subject to offset against future payments of value-added tax on imported goods, provided that the taxpayer has not submitted an application for offsetting the said overpaid amounts against other types of taxes and budget payments or for their refund to the settlement account.

For lease agreements (contracts), the documents specified in this subparagraph shall be submitted within the period established in this paragraph, corresponding to the due date of the lease payment under the lease agreement (contract) falling within the reporting tax period.

2. Shipping and/or other documents confirming the movement of goods from the territory of one Member State of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (the said documents are not required to be submitted if, for certain types of movement of goods, including movement without the use of transport vehicles, the preparation of such documents is not required under the legislation of the Republic of Kazakhstan).
3. Invoices issued in accordance with the legislation of a member state of the Eurasian Economic Union when shipping goods, if their issuance is provided for by the legislation of a member state of the Eurasian Economic Union.

If issuance of an invoice is not provided for by the legislation of a member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of a state that is not a member state of the Eurasian Economic Union, then another document issued by a seller is presented instead of an invoice confirming the value of imported goods.

4. Agreements (contracts) based on which goods were purchased and imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union: in case of leasing goods (leasing items) - leasing agreements (contracts); in case of a loan in the form of products - loan agreements , contracts for the manufacture of goods, agreements (contracts) for the processing of customer-supplied raw materials.
5. Information statement provided to a taxpayer of the Republic of Kazakhstan by a taxpayer of another member state of the Eurasian Economic Union or a taxpayer of a state that is not a member of the Eurasian Economic Union signed by the head (individual entrepreneur) and certified by the seal of an organization selling goods imported from the territory of the third member state of the Eurasian Economic Union containing information about a taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with a taxpayer of this third member state of the Eurasian Economic Union on the acquisition of imported goods.
6. Sales commission agreements (contracts).
7. Agreements (contracts) based on which goods were imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union were purchased under sales commission agreements.

In the case of retail sale, if the documents specified in subparagraphs 2), 3), and 4) of part two of this paragraph are not available, documents confirming the receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan shall be submitted (including cash register receipts, sales receipts, and purchase certificates).

For lease agreements (contracts), the taxpayer shall submit to the tax authority, no later than the 20th day of the month following the tax period — the month in which the imported goods (leased assets) were recorded — the documents specified in subparagraphs 1)–7) of part two of this paragraph, together with the application for the import of goods and payment of indirect taxes. Subsequently, the taxpayer shall submit to the tax authority, no later than the 20th day of the month following the tax period — the month in which the lease payment is due under the lease agreement (contract) — the documents (or their copies) specified in subparagraph 1) of part two of this paragraph, together with the application for the import of goods and payment of indirect taxes.

If the payment due date for a portion of the cost of goods (leased assets) specified in the lease agreement (contract) occurs after the importation of the goods (leased assets) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the tax authority, no later than the 20th day of the month following the tax period — the month in which the imported goods (leased assets) were recorded — the documents specified in subparagraphs 2), 3), and 4) of part two of this paragraph, together with the application for the import of goods and payment of indirect taxes.

If, under the lease agreement (contract), the payment due date for a portion of the cost of goods (leased assets) is set before the importation of the goods (leased assets) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the tax authority, no later than the 20th day of the month following the tax period — the month in which the imported goods (leased assets) were recorded — the documents specified in subparagraphs 1)–4) of part two of this paragraph, together with the application for the import of goods and payment of indirect taxes.

Subsequently, the taxpayer shall submit to the tax authority, no later than the 20th day of the month following the tax period — the month in which the lease payment is due under the lease agreement (contract) — the documents (or their copies) specified in subparagraph 1) of part two of this paragraph, together with the application for the import of goods and payment of indirect taxes.