Export of goods is the export 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 on the sale of goods for export is subject to the 0% VAT rate. Exception - turnover on the sale of goods stipulated by Article 394 of the RK Tax Code (exempt from VAT).
Documents confirming the export of goods are:
- agreement (contract) for the supply of exported goods;
- copy of the goods declaration with the marks of the customs authority (in case of export to third countries)
- 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.
- a statement of importation of goods and payment of indirect taxes with a stamp of the tax authority of the EEU member country to the territory of which the goods were exported from Kazakhstan (when exporting to EEU countries)
- copies of shipping documents (CMR, consignment notes, ESF, certificates of origin, CNT, etc.)
When exporting to EEU countries, a consignment note, invoice and CST must be issued. A VAT for export to third countries is issued if the goods are excisable, included in the List of Exemptions or the list of goods of a virtual warehouse.
Where goods which are included in the List of Exemptions are exported to EEU countries, the ESF and shipping documents must be issued in advance in order to submit an application for the certification of documents to the tax office. 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 should 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 exporting, leave a request, we will contact you as soon as possible. Specialists EGSAT Consulting specialists have extensive experience in export and import processing.
