Acceptance of tax forms for the export (import) of goods in the Eurasian Economic Union

You can obtain a service via the Portal:

Using EDS:

1. Log in on the portal and click on the button "Request online" (to get the service you must be registered on the site cabinet.kgd.gov.kz).

2. Fill in the necessary fields at cabinet.kgd.gov.kz and sign the request with EDS (electronic digital signature). During the scheduled time, check the status of the request in the tax statements journal on the TPA website.

You can obtain a service via the Portal:

Using EDS:

1. Log in on the portal and click on the button "Request online" (to get the service you must be registered on the site cabinet.kgd.gov.kz).

2. Fill in the necessary fields at cabinet.kgd.gov.kz and sign the request with EDS (electronic digital signature). During the scheduled time, check the status of the request in the tax statements journal on the TPA website.

Documents required for submission to "Government for Citizens" Public Corporation":

Upon the application of ­the service ­recipient or his representative acting based on the document issued in accordance with the civil laws of the Republic of Kazakhstan wherein the relevant representative’s powers are specified.

Under the import of goods including the goods processed from the customer-supplied raw materials into the Republic of Kazakhstan from the Eurasian Economic Union, a taxpayer is required to submit a declaration on the import of goods and payment of indirect taxes including under the lease agreements (contracts) in a hard copy and e-format to a tax authority at the place of taxpayer’s stay (residence) no later than the 20th day of the month following a tax reporting period. The following documents shall be submitted:

1. A ­bank statement confirming the actual payment of indirect taxes on the import of goods and (or) a different payment document provided for by the laws of the Republic of Kazakhstan on the banks and banking activities, confirming the fulfillment of tax obligation to pay indirect taxes on the import of goods or the VAT exempt confirming documents.

Whilst, ­the above specified documents shall not be submitted at the different VAT payment procedure, as well as under the VAT over-payment on accounts on the import of goods to be credited against the upcoming VAT payments on the import of goods provided that a taxpayer has not submitted any application for credit of the specified over-payment amounts for the different taxes and payments to the budget or as a re-fund to a bank account.

Under the ­lease agreements (contracts) the documents specified in this subparagraph shall be submitted within a time period established in this paragraph for the term of lease payment stipulated in the lease agreement (contract) falling within a tax reporting period.

2. The shipping and (or) other documents confirming the transfer of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (the specified documents shall not be submitted if for the certain transfers of goods including the transfers of goods with no transportation vehicles, the draw-up of the documents is not provided for by the laws of the Republic of Kazakhstan).
3. The invoices shall be provided in accordance with the laws of the member state of the Eurasian Economic Union upon the shipment of goods if the billing (drawing) thereof is provided for by the laws of the member state of the Eurasian Economic Union.

If ­the invoice billing (drawing) is not provided for by the laws of the member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of the state that is not a member state of the Eurasian Economic Union, a different document shall be provided that is billed (drawn) by the seller confirming the cost of the import of goods.

4. ­The agreements (contracts) that underlie the import of goods purchased into the territory of the Republic of Kazakhstan from the territory of the member state of the Eurasian Economic Union, in the case of lease of goods (lease items) – the lease agreements (contracts), in the case of provision of a commodity loan – the loan agreements, the agreements (contracts) on manufacture of goods, the agreements (contracts) on processing of customer-supplied raw materials.
5. The ­information message submitted to a taxpayer of the Republic of Kazakhstan by a taxpayer of the different member state of the Eurasian Economic Union or a taxpayer of the state that is not a member of the Eurasian Economic Union, signed by a director (individual entrepreneur) and certified by a seal of the company that sells the import of goods from the territory of the third member state of the Eurasian Economic Union, containing the information on a taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with a taxpayer of this third member state of the Eurasian Economic Union on the purchase of import of goods.
6. The commission or agency agreements (contracts) (if they are concluded).
7. The agreements (contracts) that underlie the import of goods into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union purchased under commission or agency agreements.

In the case ­of retail purchase and sale, in the absence of documents specified in subparagraphs 2), 3) and 4) of the second part of this paragraph, the documents confirming the receipt (or purchase) of the import of goods into the territory of the Republic of Kazakhstan (including cash register receipts, sales receipts, purchase orders) shall be submitted.

Under ­the lease agreements (contracts) a taxpayer shall submit the documents specified in subparagraphs 1) - 7) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items). Later on, a taxpayer shall submit the documents (their copies) specified in subparagraph 1) of part two of this paragraph along with the application for the import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due date stipulated in the lease agreement (contract).

If the installment payment due ­date for the cost of goods (lease items) stipulated in the lease agreement (contract) occurs upon the import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents stipulated in subparagraphs 2), 3) and 4) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

If ­under the lease agreement (contract), the installment payment due date of the cost of goods (lease items) occurs upon the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents provided for in sub-paragraphs 1) - 4) of part two of this paragraph along with the application for import ­of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

Later on­, a taxpayer shall submit the documents (their copies) provided by subparagraph 1) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due stipulated in the lease agreement (contract).

Documents required for submission to "Government for Citizens" Public Corporation":

Upon the application of ­the service ­recipient or his representative acting based on the document issued in accordance with the civil laws of the Republic of Kazakhstan wherein the relevant representative’s powers are specified.

Under the import of goods including the goods processed from the customer-supplied raw materials into the Republic of Kazakhstan from the Eurasian Economic Union, a taxpayer is required to submit a declaration on the import of goods and payment of indirect taxes including under the lease agreements (contracts) in a hard copy and e-format to a tax authority at the place of taxpayer’s stay (residence) no later than the 20th day of the month following a tax reporting period. The following documents shall be submitted:

1. A ­bank statement confirming the actual payment of indirect taxes on the import of goods and (or) a different payment document provided for by the laws of the Republic of Kazakhstan on the banks and banking activities, confirming the fulfillment of tax obligation to pay indirect taxes on the import of goods or the VAT exempt confirming documents.

Whilst, ­the above specified documents shall not be submitted at the different VAT payment procedure, as well as under the VAT over-payment on accounts on the import of goods to be credited against the upcoming VAT payments on the import of goods provided that a taxpayer has not submitted any application for credit of the specified over-payment amounts for the different taxes and payments to the budget or as a re-fund to a bank account.

Under the ­lease agreements (contracts) the documents specified in this subparagraph shall be submitted within a time period established in this paragraph for the term of lease payment stipulated in the lease agreement (contract) falling within a tax reporting period.

2. The shipping and (or) other documents confirming the transfer of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (the specified documents shall not be submitted if for the certain transfers of goods including the transfers of goods with no transportation vehicles, the draw-up of the documents is not provided for by the laws of the Republic of Kazakhstan).
3. The invoices shall be provided in accordance with the laws of the member state of the Eurasian Economic Union upon the shipment of goods if the billing (drawing) thereof is provided for by the laws of the member state of the Eurasian Economic Union.

If ­the invoice billing (drawing) is not provided for by the laws of the member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of the state that is not a member state of the Eurasian Economic Union, a different document shall be provided that is billed (drawn) by the seller confirming the cost of the import of goods.

4. ­The agreements (contracts) that underlie the import of goods purchased into the territory of the Republic of Kazakhstan from the territory of the member state of the Eurasian Economic Union, in the case of lease of goods (lease items) – the lease agreements (contracts), in the case of provision of a commodity loan – the loan agreements, the agreements (contracts) on manufacture of goods, the agreements (contracts) on processing of customer-supplied raw materials.
5. The ­information message submitted to a taxpayer of the Republic of Kazakhstan by a taxpayer of the different member state of the Eurasian Economic Union or a taxpayer of the state that is not a member of the Eurasian Economic Union, signed by a director (individual entrepreneur) and certified by a seal of the company that sells the import of goods from the territory of the third member state of the Eurasian Economic Union, containing the information on a taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with a taxpayer of this third member state of the Eurasian Economic Union on the purchase of import of goods.
6. The commission or agency agreements (contracts) (if they are concluded).
7. The agreements (contracts) that underlie the import of goods into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union purchased under commission or agency agreements.

In the case ­of retail purchase and sale, in the absence of documents specified in subparagraphs 2), 3) and 4) of the second part of this paragraph, the documents confirming the receipt (or purchase) of the import of goods into the territory of the Republic of Kazakhstan (including cash register receipts, sales receipts, purchase orders) shall be submitted.

Under ­the lease agreements (contracts) a taxpayer shall submit the documents specified in subparagraphs 1) - 7) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items). Later on, a taxpayer shall submit the documents (their copies) specified in subparagraph 1) of part two of this paragraph along with the application for the import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due date stipulated in the lease agreement (contract).

If the installment payment due ­date for the cost of goods (lease items) stipulated in the lease agreement (contract) occurs upon the import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents stipulated in subparagraphs 2), 3) and 4) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

If ­under the lease agreement (contract), the installment payment due date of the cost of goods (lease items) occurs upon the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents provided for in sub-paragraphs 1) - 4) of part two of this paragraph along with the application for import ­of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

Later on­, a taxpayer shall submit the documents (their copies) provided by subparagraph 1) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due stipulated in the lease agreement (contract).

Documents required for submission to the service provider:

Upon the application of ­the service ­recipient or his representative acting based on the document issued in accordance with the civil laws of the Republic of Kazakhstan wherein the relevant representative’s powers are specified.

Under the import of goods including the goods processed from the customer-supplied raw materials into the Republic of Kazakhstan from the Eurasian Economic Union, a taxpayer is required to submit a declaration on the import of goods and payment of indirect taxes including under the lease agreements (contracts) in a hard copy and e-format to a tax authority at the place of taxpayer’s stay (residence) no later than the 20th day of the month following a tax reporting period. The following documents shall be submitted:

1. A ­bank statement confirming the actual payment of indirect taxes on the import of goods and (or) a different payment document provided for by the laws of the Republic of Kazakhstan on the banks and banking activities, confirming the fulfillment of tax obligation to pay indirect taxes on the import of goods or the VAT exempt confirming documents.

Whilst, ­the above specified documents shall not be submitted at the different VAT payment procedure, as well as under the VAT over-payment on accounts on the import of goods to be credited against the upcoming VAT payments on the import of goods provided that a taxpayer has not submitted any application for credit of the specified over-payment amounts for the different taxes and payments to the budget or as a re-fund to a bank account.

Under the ­lease agreements (contracts) the documents specified in this subparagraph shall be submitted within a time period established in this paragraph for the term of lease payment stipulated in the lease agreement (contract) falling within a tax reporting period.

2. The shipping and (or) other documents confirming the transfer of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (the specified documents shall not be submitted if for the certain transfers of goods including the transfers of goods with no transportation vehicles, the draw-up of the documents is not provided for by the laws of the Republic of Kazakhstan).
3. The invoices shall be provided in accordance with the laws of the member state of the Eurasian Economic Union upon the shipment of goods if the billing (drawing) thereof is provided for by the laws of the member state of the Eurasian Economic Union.

If ­the invoice billing (drawing) is not provided for by the laws of the member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of the state that is not a member state of the Eurasian Economic Union, a different document shall be provided that is billed (drawn) by the seller confirming the cost of the import of goods.

4. ­The agreements (contracts) that underlie the import of goods purchased into the territory of the Republic of Kazakhstan from the territory of the member state of the Eurasian Economic Union, in the case of lease of goods (lease items) – the lease agreements (contracts), in the case of provision of a commodity loan – the loan agreements, the agreements (contracts) on manufacture of goods, the agreements (contracts) on processing of customer-supplied raw materials.
5. The ­information message submitted to a taxpayer of the Republic of Kazakhstan by a taxpayer of the different member state of the Eurasian Economic Union or a taxpayer of the state that is not a member of the Eurasian Economic Union, signed by a director (individual entrepreneur) and certified by a seal of the company that sells the import of goods from the territory of the third member state of the Eurasian Economic Union, containing the information on a taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with a taxpayer of this third member state of the Eurasian Economic Union on the purchase of import of goods.
6. The commission or agency agreements (contracts) (if they are concluded).
7. The agreements (contracts) that underlie the import of goods into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union purchased under commission or agency agreements.

In the case ­of retail purchase and sale, in the absence of documents specified in subparagraphs 2), 3) and 4) of the second part of this paragraph, the documents confirming the receipt (or purchase) of the import of goods into the territory of the Republic of Kazakhstan (including cash register receipts, sales receipts, purchase orders) shall be submitted.

Under ­the lease agreements (contracts) a taxpayer shall submit the documents specified in subparagraphs 1) - 7) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items). Later on, a taxpayer shall submit the documents (their copies) specified in subparagraph 1) of part two of this paragraph along with the application for the import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due date stipulated in the lease agreement (contract).

If the installment payment due ­date for the cost of goods (lease items) stipulated in the lease agreement (contract) occurs upon the import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents stipulated in subparagraphs 2), 3) and 4) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

If ­under the lease agreement (contract), the installment payment due date of the cost of goods (lease items) occurs upon the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents provided for in sub-paragraphs 1) - 4) of part two of this paragraph along with the application for import ­of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

Later on­, a taxpayer shall submit the documents (their copies) provided by subparagraph 1) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due stipulated in the lease agreement (contract).

Documents required for submission to the service provider:

Upon the application of ­the service ­recipient or his representative acting based on the document issued in accordance with the civil laws of the Republic of Kazakhstan wherein the relevant representative’s powers are specified.

Under the import of goods including the goods processed from the customer-supplied raw materials into the Republic of Kazakhstan from the Eurasian Economic Union, a taxpayer is required to submit a declaration on the import of goods and payment of indirect taxes including under the lease agreements (contracts) in a hard copy and e-format to a tax authority at the place of taxpayer’s stay (residence) no later than the 20th day of the month following a tax reporting period. The following documents shall be submitted:

1. A ­bank statement confirming the actual payment of indirect taxes on the import of goods and (or) a different payment document provided for by the laws of the Republic of Kazakhstan on the banks and banking activities, confirming the fulfillment of tax obligation to pay indirect taxes on the import of goods or the VAT exempt confirming documents.

Whilst, ­the above specified documents shall not be submitted at the different VAT payment procedure, as well as under the VAT over-payment on accounts on the import of goods to be credited against the upcoming VAT payments on the import of goods provided that a taxpayer has not submitted any application for credit of the specified over-payment amounts for the different taxes and payments to the budget or as a re-fund to a bank account.

Under the ­lease agreements (contracts) the documents specified in this subparagraph shall be submitted within a time period established in this paragraph for the term of lease payment stipulated in the lease agreement (contract) falling within a tax reporting period.

2. The shipping and (or) other documents confirming the transfer of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (the specified documents shall not be submitted if for the certain transfers of goods including the transfers of goods with no transportation vehicles, the draw-up of the documents is not provided for by the laws of the Republic of Kazakhstan).
3. The invoices shall be provided in accordance with the laws of the member state of the Eurasian Economic Union upon the shipment of goods if the billing (drawing) thereof is provided for by the laws of the member state of the Eurasian Economic Union.

If ­the invoice billing (drawing) is not provided for by the laws of the member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of the state that is not a member state of the Eurasian Economic Union, a different document shall be provided that is billed (drawn) by the seller confirming the cost of the import of goods.

4. ­The agreements (contracts) that underlie the import of goods purchased into the territory of the Republic of Kazakhstan from the territory of the member state of the Eurasian Economic Union, in the case of lease of goods (lease items) – the lease agreements (contracts), in the case of provision of a commodity loan – the loan agreements, the agreements (contracts) on manufacture of goods, the agreements (contracts) on processing of customer-supplied raw materials.
5. The ­information message submitted to a taxpayer of the Republic of Kazakhstan by a taxpayer of the different member state of the Eurasian Economic Union or a taxpayer of the state that is not a member of the Eurasian Economic Union, signed by a director (individual entrepreneur) and certified by a seal of the company that sells the import of goods from the territory of the third member state of the Eurasian Economic Union, containing the information on a taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with a taxpayer of this third member state of the Eurasian Economic Union on the purchase of import of goods.
6. The commission or agency agreements (contracts) (if they are concluded).
7. The agreements (contracts) that underlie the import of goods into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union purchased under commission or agency agreements.

In the case ­of retail purchase and sale, in the absence of documents specified in subparagraphs 2), 3) and 4) of the second part of this paragraph, the documents confirming the receipt (or purchase) of the import of goods into the territory of the Republic of Kazakhstan (including cash register receipts, sales receipts, purchase orders) shall be submitted.

Under ­the lease agreements (contracts) a taxpayer shall submit the documents specified in subparagraphs 1) - 7) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items). Later on, a taxpayer shall submit the documents (their copies) specified in subparagraph 1) of part two of this paragraph along with the application for the import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due date stipulated in the lease agreement (contract).

If the installment payment due ­date for the cost of goods (lease items) stipulated in the lease agreement (contract) occurs upon the import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents stipulated in subparagraphs 2), 3) and 4) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

If ­under the lease agreement (contract), the installment payment due date of the cost of goods (lease items) occurs upon the date of import of goods (lease items) into the territory of the Republic of Kazakhstan, a taxpayer shall submit the documents provided for in sub-paragraphs 1) - 4) of part two of this paragraph along with the application for import ­of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of registration of the import of goods (lease items).

Later on­, a taxpayer shall submit the documents (their copies) provided by subparagraph 1) of part two of this paragraph along with the application for import of goods and payment of indirect taxes to a tax authority no later than the 20th day of the month following a tax reporting period - the month of payment due stipulated in the lease agreement (contract).

1) the non-submission of the documents specified in paragraph 2 of Article 456 of the Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (Tax Code);

2) the set of the discrepancy between the information specified in the Application and the information contained in the documents submitted by the taxpayer as provided for in paragraph 2 of Article 456 of the Tax Code;

3) the discrepancy ­between the data specified in the Application submitted in hard copy and the data in the Application submitted in e-format certified by a taxpayer’s e-digital signature;

4) the inconsistent filled -in Application according to the Rules for filling out and submitting tax reporting “An application for import of goods and payment of indirect taxes (form 328.00)”, approved by the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated January 20, 2020 No. 39 “On approval of tax reporting forms and rules for their filling in” (registered in the Register of state registration of regulatory legal acts under No. 19897);

5) the overstatement of the amount of taxable import of goods and (or) indirect taxes on import goods, the adjustment of the amount of taxable import of goods is done therewith;

6) the non-­payment as well as underpayment ­of calculated indirect tax amounts specified in the Application;

7) the set of the unreliability of the documents submitted by ­the service recipient to ­receive the public service, and (or) data (information) contained therein;

8) the non-­compliance of the service ­recipient and (or) submitted materials, objects, data and information required for the public service provision with the requirements of these rules;

9) the ­absence of consent from the service ­recipient ­provided in accordance with Article 8 of the Law of the Republic of Kazakhstan "On Personal Data and Their Protection" to access sensitive personal data that are required to provide the public service.

• appeal;
• initiative of an administrative body or official.

 General requirements for the appeal

The appeal submitted in hard copy or electronic form shall indicate:

• Full name, IIN, postal address of a natural person, BIN of a legal entity;
• name of administrative body, official to whom the appeal is submitted;
• the essence of an appeal;
• date of filing an appeal;
• signature of the applicant or his representative;
• other information provided for by legislation of the Republic of Kazakhstan.

If the administrative procedure is on a paid basis, the applicant must submit a document confirming the payment.

Source: Administrative Procedural Code of Republic of Kazakhstan,
The Law of the RK "On Public services"