Answer: Yes, it is necessary. In accordance with Article 503 of the Tax Code of the Republic of Kazakhstan, when importing goods from the EAEU countries (Russia, Belarus, Kyrgyzstan or Armenia), the taxpayer of the Republic of Kazakhstan is obliged to pay VAT on imports in the amount of 16% of the value of the imported goods.
Answer: When passing export control at the checkpoint, it is necessary to provide an accompanying consignment note for international goods (CMR), issued on paper, as well as an accompanying consignment note for goods (SNT), issued in electronic form.
Answer: In accordance with Article 530 of the Tax Code of the Republic of Kazakhstan, VAT on the import of goods is paid until the 20th day of the month following the month of import of goods into Kazakhstan. For example, if the goods are imported in May, then VAT is paid by June 20.
Answer: SNT is an accompanying invoice for goods moving across the State border of the Republic of Kazakhstan to/from the EAEU country. SNT confirms that the goods legally cross the border and move from the seller to the buyer. Without SNT, the goods are considered unaccounted for.
Answer: Non-payment of VAT on imports within the period established by law is a violation of the Tax Code of the Republic of Kazakhstan, for which administrative liability is provided in accordance with Art. 287 of the Code of the Republic of Kazakhstan on Administrative Offenses. In addition, penalties are automatically charged for each day of delay.
Answer: Features of taxation when importing goods for individual entrepreneurs are not provided. Even if you are an individual entrepreneur and are not registered as a VAT payer, when importing goods from the EAEU, you still have to fulfill tax obligations to pay VAT and submit tax statements in form 328.00.
Answer: Form 328.00 "Application for import of goods and payment of indirect taxes "is submitted monthly until the 20th day of the month following the reporting period. In addition, if you are a VAT payer, you need to take the form 300.00 for VAT - quarterly.
Answer: Yes. SNT is mandatory for all types of movement of goods between the EAEU countries. The absence of SNT is considered a violation of the Tax legislation of the Republic of Kazakhstan, for which administrative liability is provided in accordance with Art. 283-1 of the Code of Administrative Offenses of the Republic of Kazakhstan.
Answer: Ask the supplier to send an updated invoice, since based on the correctly specified data of the seller, SNT and TNF 328.00 are formed.
Answer: In accordance with Article 530 of the Tax Code of the Republic of Kazakhstan, an application for the import of goods and the payment of indirect taxes is submitted in hard copy and in electronic form (when replacing the TNF in case of correction of some data) or only in electronic form through the Taxpayer's Office no later than the 20th day of the month following the tax period.
Answer: It is necessary to send the updated form 328.00 with the correct data. At the same time, it is important to meet the deadline for the submission of TNF (before the 20th). If you meet the deadline by the 20th, then the form can be withdrawn and submitted corrected, and if not, then withdrawn by the "replacement method."
Answer: Failure to submit tax reports is a violation of tax legislation, for which administrative liability is provided in accordance with Article 272 of the Administrative Code of the Republic of Kazakhstan.
For a violation committed for the first time, a warning is provided;
For repeated violation during the year, a fine is provided in the amount depending on the subjectivity of the enterprise:
entails a fine for individuals in the amount of 15 MCI (or 58980 tenge),
for small businesses - in the amount of 30 MCI,
for medium-sized businesses - in the amount of 45 MCI,
for large businesses - in the amount of 70 MCI.
We remind you that for 2026 the amount of 1 MCI is 4325 tenge.