Exports from Kazakhstan
Export of goods is the export of goods from the territory of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
Turnover on the sale of goods for export is subject to a 0% VAT rate. Exception - turnover on sale of goods stipulated by Article 394 of the Tax Code of the Republic of Kazakhstan (exempt from VAT).
Documents confirming the export of goods are:
1) agreement (contract) for the supply of exported goods;
2) copy of the goods declaration with the marks of the customs authority (when exporting to third countries)
3) copy of the goods declaration with amendments (additions) made after the end of the declared period of delivery of goods, containing information on the actual quantity of exported goods.
4) a statement of import of goods and payment of indirect taxes with a stamp of the tax authority of the EAEU member country, to the territory of which the goods were exported from Kazakhstan (when exporting to EAEU countries)
5) copies of shipping documents (CMR, consignment notes, ESF, certificates of origin, CST, etc.)
When exporting to EEU countries, a consignment note, invoice and CST must be issued. The STS for export to third countries is issued if the goods are excisable, included in the List of Exemptions or the list of goods of the virtual warehouse.
In case of export to the EAEU countries of goods included in the List of Exemptions, the EFS and shipping documents must be issued in advance in order to submit an application for certification of documents to the tax authorities. If the goods are not included in the List of Exemptions, it is not necessary to certify paper copies.
Also note that when exporting goods from Kazakhstan, an electronic invoice must be issued no later than 20 calendar days after the date of the turnover of the sale in the currency of the contract.
If you need help or advice on export issues, leave a request, we will contact you as soon as possible. EGSAT Consulting specialists have extensive experience in export and import processing.
