Expense rules in Kazakhstan.
All KGD rules: 12% VAT, mission allowances and VAT recovery rules in Kazakhstan.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 12% | Limited | Representation expenses |
| Travel meals | 12% | 100% reclaimable | Per diem cap |
| Accommodation | 12% | 100% reclaimable | E-invoice required |
| Fuel | 12% | 100% reclaimable | Business records |
| Train / KTZ / flight | 12% | 100% reclaimable | Public transport |
| Taxi / Yandex | 12% | 100% reclaimable | E-receipt |
| Client gifts | 12% | Limited | KGD reasonable cap |
| Parking | 12% | 100% reclaimable | E-invoice |
E-invoicing
Mandatory e-faktura since 2019.
Per diem
MNC standard.
Retention
KGD records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | KZT 50/km | By company | Standard practice |
| Motorcycle | KZT 25/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Almaty / Astana | KZT 12,000 | KZT 50,000 | KZT 62,000 |
| Shymkent / Aktau | KZT 10,000 | KZT 40,000 | KZT 50,000 |
| Senior executive | KZT 30,000 | KZT 100,000 | KZT 130,000 |
| Foreign — Moscow | KZT 25,000 | KZT 90,000 | KZT 115,000 |
| Foreign — Dubai | KZT 35,000 | KZT 120,000 | KZT 155,000 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on e-faktura.
No statutory rate
No KGD cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Kazakhstan → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| KZ VAT for foreign | None | — | No mechanism |
No B2B refund
No B2B recovery procedure.
Free zones
SEZ exempt.
Outbound
KZ company can recover EU VAT.
Industrialize your Kazakhstan expenses with Illizeo.
12% VAT, ESF e-faktura OCR, MNC per diem, multi-currency KZT↔USD↔EUR↔CHF: all the KGD rules above are natively integrated into Illizeo.
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