Calculating and paying value added tax with all amendments

Programme

1. Changes in VAT registration
2. Taxable turnover and taxable imports
   Turnover from the sale of goods, works and services
   Zero-rated turnover
   Reconciling turnover with form 100.00
   Date of the sales turnover within the EAEU and with third countries
   taxable imports within the EAEU and from third countries
   VAT for a non-resident
   Place of sale with third countries and within the EAEU
3. Non-taxable turnover and imports
4. Turnover and imports exempt from VAT
5. VAT offset, methods of offset, the difference
   VAT eligible for offset on goods, works and services
   VAT not eligible for offset
   Adjustment of VAT offset
6. Issuing electronic invoices and goods consignment notes from 2023
7. Paying VAT by the offset method
8. Procedure for calculating and paying VAT
   VAT settlements for the tax period, payment procedure
9. Procedure for refunding excess VAT
   Order of the Minister of Finance of the Republic of Kazakhstan No. 118 of 2 February 2018
   On approving the Rules for applying the risk management system to confirm the validity of excess value added tax amounts and the risk level criteria
10. Errors in calculating VAT according to decisions of the Appeals Commission of the Ministry of Finance of the Republic of Kazakhstan