In accordance with articles 71 and 72 of the Treaty on the Eurasian Economic Union (hereinafter referred to as the EAEU) of May 29, 2014, which entered into force on January 1, 2015, the collection of indirect taxes (VAT and excise taxes) in mutual trade of the member states of the Customs Union is carried out according to the principle of the country of destination, which provides for the application of a zero rate of value – added tax and (or) exemption from excise taxes on the export of goods, as well as their taxation with indirect taxes on imports.

Thus, when importing goods into the territory of the Republic of Kazakhstan, the taxpayer is obliged to submit to the tax authority at the place of location (residence) an application (s) for the import of goods and payment of indirect taxes, including under leasing agreements (contracts), on paper and in electronic form or in electronic form no later than the 20th day of the month following the tax period.

At the same time, along with the declaration on indirect taxes on imported goods, the taxpayer submits the following documents to the state body:

1) a bank statement confirming the actual payment of indirect taxes on imported goods;

2)shipping documents confirming the movement of goods from the territory of a member state of the Customs Union to the territory of the Republic of Kazakhstan;

3) invoices;

4) agreements (contracts) on the basis of which goods imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Customs Union are purchased;

5) information message(in the cases provided for

in paragraphs 2, 3, 4 and 5 of Article 454 of this Code).

These documents, with the exception of the Application for the import of goods and payment of indirect taxes, may be submitted in copies certified by the signatures of the head and chief accountant (if any), as well as the taxpayer's seal, except in cases where the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

The application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application) is submitted by the taxpayer who imported the goods on paper (in four copies) and in electronic form, through the system for receiving and processing tax reports.

At the same time, one copy of the Application remains with the tax authority, three copies are returned to the taxpayer who imported such goods, with a mark of the tax authority confirming the payment of indirect taxes in full (exemption or other procedure for paying indirect taxes provided for by the tax legislation of the Republic of Kazakhstan).

Two copies of the Application with the mark of the tax authority must be sent by the taxpayer who imported the goods to the taxpayer of the member state of the Customs Union, from the territory of which such goods were exported using the zero VAT rate.

Value added tax is payable to the budget at the taxpayer's location no later than the 20th day of the month following the tax period.

It should also be noted that the state revenue authorities in cases of non – payment, incomplete payment or late payment of indirect taxes by importers within the framework of the EAEU, as well as in cases of detection of facts of non-submission of tax returns, their submission in violation of the established deadline, are brought to administrative responsibility in accordance with the procedure established by the Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter-the Administrative Code).