- VAT refund for export operations is discussed.
- If there is an excess of VAT after a tax period, it can be refunded.
- Conditions for refund:
- Regular export operations.
- At least 70% of turnover must be from export operations.
- Export operations must occur in three consecutive tax periods.
- If conditions are not met, refund is limited to the portion of VAT related to export operations.
- A thematic audit is required to confirm the refund amount.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
