ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 641

About approval of Rules of control of the tax discharge on value added on exhibition and fair trade

According to item 4 of article 528 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of control of the tax discharge on value added on exhibition and fair trade.

2. Declare invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix to this order.

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 641

Rules of control of the tax discharge on value added on exhibition and fair trade

Chapter 1. General provisions

1. These rules of control of the tax discharge on value added on exhibition and fair trade (further - Rules) are developed according to item 4 of article 528 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure for control of the tax discharge on value added (further - the VAT) by exhibition and fair trade of the goods imported on the territory of the Republic of Kazakhstan from the territory of other state member of the Eurasian Economic Union.

2. Action of these rules does not extend to the organization and holding exhibitions which do not provide sales of goods, shown at these exhibitions.

3. The taxpayer of the Republic of Kazakhstan organizing exhibition and fair trade (further - the organizer), in 10 (ten) working days prior to carrying out exhibition and fair trade sends to body of state revenues in the location the notification on carrying out exhibition yarmorochnoy trade in form according to appendix 1 to these rules (further - the notification), and the participant list of trade from state members of the Eurasian Economic Union.

Are applied to the notification:

1) the copy of the decision of the organizer on carrying out exhibition and fair trade with indication of its purpose and appointment, the head assured by signatures and the chief accountant (in case of its availability), and also seal of the organizer (except for the legal entities belonging to subjects of private entrepreneurship);

2) the document confirming coordination of time and the venue of exhibition and fair trade with local executive body of the corresponding administrative and territorial unit.

Modification and amendments in the notification is made by the organizer by withdrawal of earlier provided notification in body of state revenues in the location with simultaneous submission of the new notification.

Chapter 2. Procedure for control of the tax discharge on value added on exhibition and fair trade

4. In case of acquisition by the taxpayer of the Republic of Kazakhstan on exhibition and fair trade of goods on which the VAT is not paid payment of the VAT is performed by the owner of goods in the presence of the contract (contract) of purchase and sale of goods with the participant of exhibition and fair trade in the taxpayer (payer) of state member of the Eurasian Economic Union (further - the nonresident taxpayer).

At the same time 1 (one) copy of the agreement (contract) of purchase and sale of the goods specified in part one of this Item of these rules is transferred by the participant of exhibition and fair trade in the nonresident taxpayer to the organizer.

5. In the absence of the contract (contract) for purchase and sale of goods with the nonresident taxpayer, payment of the VAT on such goods is performed by the organizer according to item 4 of article 528 of the Tax Code.

6. The organizer in case of completion of exhibition and fair trade the report on the notification on carrying out exhibition and fair trade on form according to appendix 2 to these rules (further - the report) no later than 20 (twentieth) following after month in which exhibition and fair trade is complete is submitted in body of state revenues in the location.

7. To the report it is applied:

1) the contract with the participant of exhibition and fair trade in the nonresident taxpayer based on which goods in exhibition and fair trade are realized;

2) the payment document about payment of the VAT;

3) the document confirming commodity importation on the territory of the Republic of Kazakhstan by the participant of exhibition and fair trade in the nonresident taxpayer;

4) the document confirming commodity exportation from the territory of the Republic of Kazakhstan by the participant of exhibition and fair trade in the nonresident taxpayer after completion of such trade.

8. In the case specified in Item 6 of these rules based on the report submitted by the organizer the body of state revenues makes charge of the VAT for its personal accounts by codes of budget classification.

In case of non-presentation by the organizer of the report, based on the notification the body of state revenues makes charge of the VAT for its personal accounts by codes of budget classification.

Appendix 1

to Rules of control of the tax discharge on value added on exhibition and fair trade

Form

Appendix 2

to Rules of control of the tax discharge on value added on exhibition and fair trade

form

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 641

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