The 80% limit under Article 484 of the Tax Code has been lifted, though businesses are still awaiting the final legislative adoption of the amendments. These changes are set to be enshrined in law in 2027. Eligibility for the VAT refund will be verified during a tax audit using the so-called "pyramid method." If the audit confirms the validity of the claims, the exporter will receive a full refund of the previously paid VAT.
According to the "Atameken" National Chamber of Entrepreneurs, the issue of VAT application on agricultural exports remains a pressing matter for the agrarian sector, particularly as the harvest season concludes. The harvested crops must be sold, including on foreign markets. The financial stability of enterprises and their export capabilities depend directly on the VAT refund mechanism.
This issue was previously submitted for consideration to the Project Office for the implementation of the new Tax Code. Following discussions, a decision was made to maintain the option of a full input VAT refund for agricultural exporters. Businesses now expect the relevant changes to be legally enacted next year.
Earlier, the Chamber of Entrepreneurs of the Akmola Region received inquiries from agro-industrial enterprises concerned about the implications of Article 484 of the Tax Code. Specifically, companies such as JSC "Atameken Agro," LLP "GRANUM AGRO," "NJ ASTYK TRADE," and "Biday Zholy"—active participants in the Sectoral Council for the Agro-Industrial Complex and Food Industry—advocated for retaining the full export VAT refund.
The matter concerns Article 484 of the Tax Code, which stipulates an 80% reduction in the VAT amount eligible for offset upon the export of such products. Following discussions with industry associations and agricultural producers, a decision was made not to apply this adjustment to agricultural exporters. In other words, the relevant provision of Article 484 is set to be repealed.
The right to a VAT refund will be verified during a tax audit using the so-called "pyramid method." This method makes it possible to trace the entire chain of goods movement and tax payments—from the producer to the exporter. If the audit confirms the validity of the claims, the exporter will be able to recover the previously paid VAT in full.
At the same time, there is a proposal to restore the previous level of the incentive for agricultural producers: 70% instead of the current 80%. This change is linked to the retention of the previously applied mechanism for export VAT refunds.
In parallel, the State Revenue Committee, in collaboration with the National Bank, is developing a mechanism to use the digital tenge for VAT refunds.
The tool is intended to be voluntary: businesses will be able to choose between the current VAT refund procedure and the use of the digital tenge.
"The decisions taken aim to preserve existing support measures for the agricultural sector, make operating conditions more predictable for exporters, and strengthen the position of Kazakhstani agricultural products in foreign markets," noted Rasul Syzdykov, Acting Director of the Chamber of Entrepreneurs of the Akmola Region.