Order of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2026 №. 363 «On approval of the Rules and terms for the implementation of a pilot project to compensate the amount of value added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of the export of goods through the territories of member states of the Eurasian Economic Union
(pilot project «tax free»)»
On approval of the Rules and terms for the implementation of a pilot project to compensate the amount of value added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of exporting goods through the territories of member states of the Eurasian Economic Union
(pilot project «tax free»)
In accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan «On taxes and other obligatory payments to the budget» (Tax Code), I ORDER:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan after the day of its first official publication;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan of information on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
Establish that from July 12, 2026, subparagraph 8) of paragraph 2 of the Rules is valid in the following edition:
«8) «tax free» complex - a set of digital systems that corresponds to the hardware and software of the tax free operator, ensuring the collection, processing, storage and transmission of data related to the execution of a tax free document and compensation of the amount of VAT to the buyer for purchases made in the country;».
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Minister of Finance of the Republic of Kazakhstan |
M. Takiev |
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Approved by order of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2026 № 363 |
Rules and terms for the implementation of a pilot project to compensate the amount of value added tax to individuals who are citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union, with the exception of exporting goods through the territories of member states of the Eurasian Economic Union (pilot project «tax free»)
Chapter 1. General provisions
1) special «tax free» mailbox - a special box with the operator’s logo designed to place a document in it «tax free», which is located in the customs inspection area accessible to the buyer;
2) customs inspection zone - an area for inspection of goods when passing through the customs zone, located before the departure zone (waiting for boarding) at international airports specified in paragraph 9 of these Rules;
3) state revenue authority (hereinafter referred to as SRA) - the state revenue authority in whose territory the subject of trading activity is registered at the place of implementation of the activity, having a trading place in stationary retail facilities, participating in the pilot «tax free» project on the right of use;
4) mobile application - software developed by the operator for mobile devices, designed for processing, storing and tracking documents for compensation of value added tax (hereinafter - VAT) from purchases made by foreign citizens abroad, which allows you to register receipts of a cash register with a fiscal memory unit (hereinafter - FMU), monitor the status of their verification in the customs inspection zone and receive up-to-date information about the rules and conditions of the «tax free» system in various countries;
5) operator - a legal entity that compensates the amount of VAT to the buyer in the tax free system when exporting goods outside the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU), with the exception of the export of goods through the territories of the EAEU member states;
6) buyer - an individual who is a citizen of a foreign state that is not a member state of the EAEU;
7) trading entity - a private business entity that has a trading place in stationary retail facilities participating in the «tax free» pilot project on the right of use and is a VAT payer;
8) «tax free» complex – a complex of information systems corresponding to the hardware and software of the «tax free» operator, ensuring the collection, processing, storage and transmission of data related to the execution of the «tax free» document and compensation of the amount of VAT to the buyer for purchases made in the country;
9) «tax free» system – legal relations between trading entities in the «tax free» system, buyers, SRA and the operator that arise when compensating the amount of VAT to the buyer when exporting goods outside the customs territory of the EAEU, with the exception of exporting goods through the territories of the EAEU member states;
10) «tax free» document – a package of documents, including a cash register receipt issued by a trading entity in the tax free complex in electronic form with generation in a bar code (QR code), containing information about the sold product, which is placed in the tax free complex for the mobile application and automated workstation (AWS) of an authorized official of the SRA, and (or) a package of documents, including a cash register receipt issued on paper and issued by a trading entity to the buyer when selling goods;
11) barcode (barcode) – a code containing a graphic image of numeric or alphanumeric information, consisting of alternating stripes and spaces of different thicknesses;
12) electronic application - an electronic document generated in a mobile application in the form of a barcode (QR code) containing information about the purchased product to identify the buyer and confirm the fact of export of the goods.
13) QR code (Quick Response code) – a code containing a two-dimensional graphical representation of data, providing encoding and storage of an expanded amount of information with the ability to directly read it in the form of a two-dimensional matrix (square image).
Chapter 2. Participants in the «tax free» pilot project
1) subject of trading activity;
2) operator – International company “Global Blue” and Kazakhstan company Limited Liability Partnership “IT Analytics”;
3) SRA;
4) buyer.
Chapter 3. Procedure and timing of the pilot project
Paragraph 1. General provisions for the implementation of the pilot project
in electronic form during the day of purchase of the goods in accordance with the date and amount reflected in the FMU receipt for the purchase of goods, highlighting the amount of VAT;
based on one or more checks printed within one calendar day using a cash register, the installation (use) address of which corresponds to the address of a stationary retail facility.
If necessary, the buyer receives a «tax free» document on paper from the trading entity.
When registering a tax free document electronically in the tax free complex, information about the purchase of goods is generated in a bar code (QR code) and a cash register receipt is issued to the buyer.
When issuing a «tax free» document on paper, the «tax free» document is generated in two copies of which:
1) one copy remains and is archived with the trading entity in the tax free complex;
2) the second copy, after undergoing the inspection of goods by an authorized official of the State Revenue Service and passport control, is sent by the buyer to the operator through special «tax free» mailboxes located in the landing zones of international airports in the cities specified in paragraph 3 of these Rules, or by the delivery method determined by the operator.
The tax free document is drawn up in the form determined by the operator, indicating the following information:
1) serial number and date of compilation;
2) the name, identification number of the trading entity in the tax free system, the address of this organization or its separate division (in the case of a retail trade organization carrying out activities through a separate division);
3) serial number and date of the cash register receipt issued by the trading entity in the tax free system to the buyer;
4) name of the purchased product and its quantity;
5) cost of goods sold, taking into account the amount of VAT;
6) the amount of VAT calculated by the subject of trading activities in the «tax free» system for goods sold;
7) the amount of VAT compensation excluding the operator’s commission;
8) series, number and date of issue of the buyer’s passport;
9) last name, first name, patronymic (if indicated in the identification document) of the buyer, written in Latin letters (in accordance with the data of the identification document (passport));
10) the name of the foreign state whose authorized body issued an identification document of an individual, written in Latin letters (in accordance with the data of the identification document (passport));
11) bar code (QR code), which allows identification of the «tax free» document number and its contents using reading devices when used in the tax free complex;
12) details of the buyer’s bank card to which VAT compensation will be made.
The trading entity requests an identification document (passport) from the buyer to issue a tax free document.
When the buyer presents an identification document (passport), the trading entity properly fills out, signs and provides the buyer with the completed tax free document form.
Making changes and additions to the tax free document is not allowed.
When exchanging goods in accordance with Article 14 of the Law of the Republic of Kazakhstan «On Protection of Consumer Rights», the previously submitted «tax free» document for the goods must be returned to the trading entity and canceled in the «tax free» and cash register complex with the issuance of a new «tax free» document.
purchased goods;
Tax free documents issued to the buyer;
identity document (passport) of a citizen of a foreign state;
boarding pass.
If the identity of the information reflected in the tax free document with the goods submitted for customs inspection is established, the authorized official of the SRA:
1) the «tax free» document on paper is certified with a personal numbered seal;
2) the «tax free» document is certified in electronic form using an electronic digital signature (hereinafter referred to as EDS).
1) the buyer presented a «tax free» document, duly filled out and containing a OGD mark (personal numbered stamp on paper, digital signature in electronic form);
2) the total cost of goods purchased by the buyer complies with the conditions provided for in paragraph 5 of these Rules;
3) the buyer exported the goods purchased by him outside the customs territory of the EAEU (with the exception of the export of goods through the territories of the EAEU member states) through checkpoints of the State border of the Republic of Kazakhstan located in the building of international airports of the cities specified in paragraph 3 of these Rules, which is confirmed by the SRA mark on the «tax free» document (personal numbered stamp on paper, digital signature in electronic form);
4) no more than three months have passed from the date of registration of the tax free document, not including the month of registration.
The provisions of Article 131 of the Tax Code of the Republic of Kazakhstan do not apply to the amount of VAT compensated to the buyer by the operator within the framework of the pilot project.
Operator monthly until the 15th (fifteenth) day of the month following the reporting month, through an automated workstation (AWS)
in the «tax free» complex, submits to the SRA information on participants in the pilot project and compensated VAT amounts.
Turnover for the sale of VAT compensation services provided by the operator is exempt from VAT and the amount of such turnover is determined as the difference between the amount of VAT received from the trading entity and the amount of VAT compensation to the buyer.
The increase in the amount of VAT to be offset is made in the tax period in which the amount of VAT was paid to the operator.
1) placement in publicly accessible places of information boards at international airports about the location of the operator;
2) consultation and support of the buyer through a mobile application and (or) email;
3) placement of information about the «tax free» system in publicly accessible places at international airports and at the subject of trading activities;
4) withholding a commission for the service provided, including a second-tier bank commission, but not more than 20 (twenty) percent of the VAT amount confirmed for compensation;
5) transfer of data to the tax administration information or digital system for tax administration purposes;
6) equipping retail outlets of the trading entity and points for the inspection of goods at international airports with the necessary equipment in order to implement the pilot project;
7) the presence of an automated workstation (AW) for trading entities and an authorized official of the SRA with access to the «tax free» complex with the appropriate modes and user rights for generating a «tax free» document, viewing it and administering it by participants in the pilot project;
8) compensation of the amount of VAT to the buyer is made by the operator through international payment systems after 14 (fourteen) calendar days, but no later than three months, from the date indicated in the FMU receipt for the purchase of goods issued to the buyer by the trading entity.
Paragraph 2. Execution of the tax free document on paper
22 A trading entity, using the «tax free» complex, generates a «tax free» document in two copies:
1) one copy remains and is archived by the trading entity;
2) the second copy is handed over to the buyer.
After receiving a document (invoice) from the operator for payment
within 3 (three) working days, transfers money to the operator’s bank account.”
If the information reflected in the tax free document matches the goods presented for inspection, the authorized official of the SRA:
in the tax free document, makes a note indicating that the fact of export of goods complies with these Rules;
certifies the tax free document with a personal numbered stamp.
If it is established that the goods specified in the «tax free» document do not comply with these Rules or are absent, the authorized official of the State Revenue Service makes an appropriate note in the «tax free» document presented by the buyer and refuses to confirm the entire «tax free» document.
1) at least once a week, removes tax free documents from special tax free mailboxes and ensures the identification and processing of cash register checks issued by the trading entity;
2) if there is a mark in the “tax free” document confirming the confirmation by an authorized official of the State Revenue Service of the fact of export of goods by comparing the data from the «tax free» complex with the data specified in the «tax free» document, and, subject to the conditions of these Rules, confirms the amount of VAT subject to compensation;
3) upon confirmation of the amount of VAT compensation, the operator, no later than the last calendar day of the current quarter, through the «tax free» complex, issues an invoice to the trading entity for payment;
4) if the tax free document complies with the terms of these Rules, the operator transfers the amount of VAT compensation to the buyer in accordance with paragraph 13 of these Rules within the period established by subparagraph 8) of paragraph 20 of these Rules;
5) if it is established that the «tax free» document does not comply with the conditions specified in clauses 5, 6, 7, part one of clause 8, clauses 10 and 12 of these Rules, as well as the absence of a mark from the authorized official of the State Revenue Service about the compliance of the fact of export of goods with the conditions of these Rules, the operator refuses to compensate the buyer for the amount of VAT.
In this case, the buyer, the subject of trading activity and the SRA, is sent information about the refusal of VAT compensation with a description of the reason for the refusal.
Paragraph 3. Execution of the tax free document in electronic form
scanning the buyer's passport;
generates a «tax free» document in the «tax free» complex with the generation of information about the product in a bar code (QR code);
issues a FMU check to the buyer.
(QR code) displayed in the mobile application.
If the information reflected in the electronic document «tax free» of the mobile application is accurate, the authorized official of the State Revenue Service makes a note in the «tax free» complex that the fact of export of goods complies with the conditions of these Rules and certifies the digital signature of the authorized official of the State Revenue Service.
The operator, if the «tax free» document and the «tax free» complex do not contain a mark from an authorized official of the SRA about the actual export of goods, refuses to compensate the buyer for the amount of VAT.
At the same time, information about the refusal of VAT compensation with a description of the reason for the refusal is sent to the buyer, the subject of trading activity and the SRA through the «tax free» complex.
1) installs the necessary equipment at the trading entity and in the customs inspection area with the setup of the «tax free» complex;
2) on an ongoing basis, among representatives of trading entities and authorized officials of the SRA, explains the rules of work in the «tax free» complex regarding the formation of a «tax free» document when selling goods to the buyer and its confirmation in electronic format in the customs inspection zone;
3) updates and maintains the «tax free» complex and mobile application;
4) compares the data of the bar code (QR code) of the tax free document generated by the trading entity in the tax free complex with the data of the bar code (QR code) scanned by an authorized official of the State Revenue Service from the tax free mobile application at the buyer in the customs inspection area;
5) through the «tax free» complex, receives information from a trading entity about the sale of goods to the buyer and from an authorized official of the State Revenue Service about confirmation of the fact of export of goods in accordance with these Rules;
6) provides identification and processing of electronic cash register receipts;
7) in order to confirm the amount of VAT subject to compensation to the buyer, checks the criteria of the goods exported by the buyer for compliance with the conditions of paragraphs 5, 10 and 12 of these Rules;
8) if the «tax free» document complies with the terms of these Rules, the operator transfers the amount of VAT compensation to the buyer in accordance with paragraph 13 of these Rules within the period established by subparagraph 8) of paragraph 20 of these Rules;
9) If it is established that the «tax free» document does not comply with the conditions specified in clauses 5, 6, 7, part one of clause 8, clauses 10 and 12 of these Rules, the operator refuses compensation for the VAT amount and places information in the «tax free» complex about the reasons for the refusal to compensate the VAT amount.
This information is available only to the direct buyer, the trading entity where the goods were purchased, and an authorized official of the SRA.