Grain Exporters’ VAT Refund Issue Added to AmCham Tax Advocacy Agenda

One of the member companies recently presented a new tax issue to the AmCham Tax Committee Board concerning the 80% input VAT adjustment applied to agricultural products used in zero-rated export operations under Article 484 of the new Tax Code.

This mechanism leaves only 20% of input VAT recoverable, turns the remaining 80% into a non-recoverable cost, and creates an additional structural burden for exporters, affecting procurement prices, export competitiveness, and working capital.

The Board reviewed the issue in detail and agreed to include it in AmCham’s issue list for further advocacy. The proposed direction is to seek amendments that would exclude agricultural export operations from the 80% VAT adjustment requirement and restore VAT neutrality in line with international practice.

If your company is facing a similar challenge, we encourage you to join the discussion by contacting zhanel.suleimenova@amcham.kz