The 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.
Sales of exported goods 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 (exempt from VAT).
Documents confirming the export of goods are:
- agreement (contract) for the supply of exported goods;
- a copy of the goods declaration with customs authority marks (for export to third countries)
- a copy of the goods declaration with changes (additions) made after the end of the declared period for the delivery of goods, containing information on the actual quantity of goods exported.
- a declaration of 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 (for export to EAEU countries)
- copies of shipping documents (CMR, consignment notes, electronic invoices, certificates of origin, SNT, etc.)
When exporting to EAEU countries, a consignment note, invoice, and SNT must be issued. 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 Exemption List to EAEU countries, electronic invoices and accompanying documents must be prepared in advance in order to submit an application for document certification to the tax authorities. If the goods are not included in the Exemption List, there is no need to certify paper copies.
Please also note that when exporting goods from Kazakhstan, an electronic invoice is issued no later than 20 calendar days after the date of the 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 clearance.
