Since 2026, the new Tax Code of the Republic of Kazakhstan has transferred the right to a simplified VAT refund to all exporters, in contrast to the current norms according to which a simplified VAT refund procedure is applied only by certain categories of taxpayers large enterprises manufacturers and exporters included in approved lists VAT refund in a simplified manner will be carried out within 15 working days without verification provided that the following conditions are met at the same time: 1) there are no outstanding refund notifications as of the date of the claim submission; 2) the amount of excess VAT has been confirmed for refund based on the results of the tax audit for the 12 months preceding the date of the claim The refund amount will be determined using a tax risk management system, with the results of previous tax audits being the main guideline The procedure for checking VAT refunds will also change If earlier the Pyramid report was used to identify violations in the entire supply chain that resulted in a refusal to refund VAT then from the New Year this report will be used as a tool for identifying risk areas Counter checks are ordered for identified risks, and only if violations are confirmed from direct suppliers, the debit balance amounts are not refunded The rules for the refund of excess VAT were approved by the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 30, 2025 No. 649