Kazakhstan Lists Imported Goods Eligible for VAT Offset Method

Kazakhstan has published Government Decree No. 1199 of 31 December 2025, which approves the list of goods eligible for the VAT offset method when imported. The VAT offset method is meant to improve the cash flow of importers. It essentially allows both input VAT and output VAT to be recorded at import, resulting in a zero net cash payment by the importer for the imported goods, instead of needing to pay VAT at the standard rate for the goods to be released. Certain conditions must be met, in…