The export of goods refers to the removal of goods from the territory of the Eurasian Economic Union, carried out in accordance with the customs legislation of the Eurasian Economic Union and/or the customs legislation of the Republic of Kazakhstan.
Sales of goods for export are subject to a 0% VAT rate. An exception is sales of goods specified in Article 394 of the Tax Code of the Republic of Kazakhstan (which are exempt from VAT).
The documents confirming the export of goods are:
- a contract for the supply of exported goods;
- A copy of the goods declaration with endorsements from the customs authority (for exports to third countries)
- A copy of the goods declaration with changes (additions) made after the end of the declared delivery period, containing information on the actual quantity of goods exported.
- a declaration of importation of goods and payment of indirect taxes, stamped by the tax authority of the EAEU member state into whose territory the goods were exported from Kazakhstan (for exports to EAEU member states)
- copies of shipping documents (CMR, waybills, ESF, certificates of origin, SNT, etc.)
When exporting to EAEU countries, you must prepare a packing slip, an invoice, and an SNT. An SNT for exports to third countries is issued if the goods are subject to excise tax, are included in the List of Exemptions, or are on the list of virtual warehouse goods.
When exporting goods to EAEU countries that are included in the Exemptions List, the ESF and shipping documents must be prepared in advance in order to submit an application for certification of the documents to the tax authority. If the goods are not included in the Exemptions List, there is no need to certify paper copies.
Please also note that when exporting goods from Kazakhstan, the electronic invoice must be issued no later than 20 calendar days after the date of the sales transaction, in the currency specified in the contract.
If you need assistance or advice regarding exports, please submit a request, and we will contact you as soon as possible. Specialists at EGSAT Consulting have extensive experience in handling export and import procedures.
