Export from Kazakhstan
Export of goods is 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.
Turnover from the sale of goods for export is taxed at a VAT rate of 0%. Exception: turnover from the sale of goods provided for in Article 394 of the Tax Code of the Republic of Kazakhstan (exempt from VAT).
Documents confirming the export of goods are:
1) an agreement (contract) for the supply of exported goods;
2) a copy of the goods declaration with customs authority marks (when exporting to third countries);
3) a copy of the goods declaration with amendments (additions) made after the end of the declared period for the delivery of goods, containing information on the actual quantity of goods exported.
4) a statement on the import of goods and payment of indirect taxes with a stamp from the tax authority of the EAEU member country to whose territory the goods were exported from Kazakhstan (when exporting to EAEU countries);
5) copies of accompanying documents (CMR, invoices, electronic invoices, certificates of origin, SNT, etc.)
When exporting to EAEU countries, you must issue a consignment note, an invoice, and a SNT. An SNT for export to third countries is issued if the goods are excisable, included in the List of Exemptions, or included in the list of virtual warehouse goods.
When exporting goods included in the List of Exemptions to EAEU countries, an electronic invoice and accompanying documents must be issued in advance in order to submit an application for document certification to the tax authority. If the goods are not included in the List of Exemptions, there is no need to certify paper copies.
Please also note that when exporting goods from Kazakhstan, an electronic invoice must be issued no later than 20 calendar days after the date of sale in the contract currency.
If you need assistance or advice on export matters, please submit a request, and we will contact you as soon as possible. EGSAT Consulting specialists have extensive experience in export and import processing.
