The Eurasian Economic Union (hereinafter - EAEU) currently unites five countries: the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus, the Kyrgyz Republic, and the Republic of Armenia.
In accordance with articles 71 and 72 of the Treaty on the Eurasian Economic Union (hereinafter - EAEU) of May 29, 2014, which came into force on January 1, 2015 indirect taxes (VAT and excises) in mutual trade of member-states of the customs union are charged according to the country of destination principle, which provides application of zero rate of VAT and (or) exemption from excises when exporting goods, and also their taxation with indirect taxes when importing.
Thus, when importing goods into the territory of the Republic of Kazakhstan a taxpayer must submit to the tax authority at the location (residence) an application (applications) for import of goods and payment of indirect taxes, including under leasing agreements (contracts), on paper and in electronic form or in electronic form not later than the 20th of the month following the tax period.
At the same time with the declaration of indirect taxes on imported goods, the taxpayer submits the following documents to the state authority:
1) bank statement confirming the actual payment of indirect taxes on imported goods;
2) shipping documents confirming the movement of goods from the territory of a Customs Union member-state to the territory of the Republic of Kazakhstan;
3) invoices;
4) agreements (contracts) on the basis of which goods imported into the territory of the Republic of Kazakhstan from the territory of a member-state of the Customs Union were purchased;
5) information message (in cases stipulated by paragraphs 2, 3, 4 and 5 of Article 454 of this Code).
The above documents, except for the Statement on import of goods and payment of indirect taxes may be submitted in copies certified by the signatures of the head and chief accountant (if any) and the seal of the taxpayer, except where the taxpayer has no seal on the grounds stipulated by Kazakhstan legislation.
Statement on import of goods and payment of indirect taxes (hereinafter - Statement) is submitted by the taxpayer who imported goods on paper (in four copies) and electronically, through the system of reception and processing of tax returns.
In this case, one copy of the application remains in the tax authority, three copies are returned to the taxpayer who imported such goods, with a mark of the tax authority, confirming the payment of indirect taxes in full (exemption or other procedure for payment of indirect taxes provided by the tax legislation of Kazakhstan).
Two copies of the Statement with the mark of the tax authority should be sent by the taxpayer who imported goods to the taxpayer of the Member State of the Customs Union, from whose territory such goods were exported with the application of zero rate of VAT.
Value added tax is payable to the budget at the location of the taxpayer no later than the 20th day of the month following the tax period.
It should also be noted that the state revenue authorities in cases of non-payment, underpayment or untimely payment by importers of indirect taxes within the EAEU, as well as in cases of detection of failure to submit tax returns, submitting them in violation of the deadline shall bring to administrative responsibility in the manner prescribed by the Code of Administrative Offences (hereinafter - CAO).
Office of Export Controls
Department of State Revenues of Karaganda Region