Kazakhstan recently published Law No. 119-VIII of 8 July 2024, which introduces a VAT exemption on the sale of qualifying vehicles and agricultural machinery. The exemption applies to sales by authorized representatives of the manufacturer, where the vehicles and/or agricultural machinery have been purchased from the manufacturer without VAT in accordance with the Tax Code. The authorized representatives must be included in the register maintained by the authorized body in the field of state stimulation of industry.
Source Orbitax
