In 2026, when goods transit through Kazakhstan, an accountant applies the international transportation rule: turnover from the sale of such services is subject to VAT at the zero rate if the transportation is documented with the prescribed documents (Article 468 of the Tax Code of the Republic of Kazakhstan). A declaration for goods placed under the customs transit procedure is expressly listed among the supporting documents for transportation through the main pipeline system.
Transit Declaration: What It Is and Who It Applies To
For tax accounting purposes, the declaration for goods placed under the customs transit procedure is relevant. Article 468 of the Tax Code of the Republic of Kazakhstan mentions it in connection with documentary confirmation of international transportation through the main pipeline system. This document is important for an accountant when substantiating the application of the zero VAT rate to the relevant services.
The transportation of transit goods through the territory of the Republic of Kazakhstan is recognized as international transportation. For tax purposes, transportation is considered international if it is documented with unified international shipping documents prescribed by the Tax Code (Article 468 of the Tax Code of the Republic of Kazakhstan).
The set of supporting documents depends on the mode of transport. A consignment note is used for the carriage of goods by road, a standard-form consignment note for carriage by rail, a cargo consignment note or air waybill for carriage by air, and a bill of lading or sea waybill for carriage by sea. A unified consignment note or unified bill of lading is used for the transit of goods by two or more modes of transport (Article 468 of the Tax Code of the Republic of Kazakhstan).
Thus, the accountant should determine the required documents based on the actual mode of transportation. A declaration for goods placed under the customs transit procedure is expressly prescribed by Article 468 of the Tax Code of the Republic of Kazakhstan for transportation through the main pipeline system, while the corresponding shipping documents are specified for the other listed modes of transport.
Completing a Transit Declaration
Article 468 of the Tax Code of the Republic of Kazakhstan governs the tax-related confirmation of international transportation rather than the procedure for completing a customs declaration. For accounting purposes, it is necessary to ensure that the document relates to the specific transportation and is consistent with the source documents for the service provided.
When preparing the set of documents, the accountant should verify:
- the transportation route and the passage of the goods through the territory of the Republic of Kazakhstan;
- the mode of transport actually used to carry the goods;
- the availability of a unified international shipping document prescribed for the relevant mode of transport;
- that the consignor, consignee, and carrier correspond to the details in the contract and shipping documents;
- that the description and quantity of the goods correspond to the source documents;
- the availability of documents for the reporting period in which the relevant transaction is recorded;
- the connection between the supporting documents and the international transportation services provided.
For the transportation of goods through the main pipeline system, Article 468 of the Tax Code of the Republic of Kazakhstan specifies a copy of the goods declaration for the reporting period. This concerns goods placed under the customs procedures of export, release for domestic consumption, or customs transit. The set also includes certificates of completed work or services rendered and goods acceptance and transfer certificates (Article 468 of the Tax Code of the Republic of Kazakhstan).
Before recording the transaction, it is advisable to perform the following sequential review:
- Determine whether the service relates to the transportation of transit goods through the territory of Kazakhstan.
- Establish the actual mode of transport and the corresponding supporting document.
- Compare the route, parties to the transportation, and details of the goods against the contract.
- Verify whether the declaration and certificate relate to the required reporting period.
- Compare the details in the shipping documents with the certificate of completed work or services rendered.
- Compile a single set of documents confirming the specific international transportation.
If international transportation is performed by several carriers, international transportation includes transportation performed by the carrier up to the border of the Republic of Kazakhstan or by the carrier whose means of transport were used to import the goods into the territory of Kazakhstan. A separate rule applies to direct international rail-ferry and rail-water services involving transshipment: transportation performed by rail and water carriers is recognized as international transportation (Article 468 of the Tax Code of the Republic of Kazakhstan).
Electronic Transit Declaration and Documents Used Instead
For tax accounting purposes, it is essential to have the prescribed supporting document and to establish its connection with the specific international transportation. Article 468 of the Tax Code of the Republic of Kazakhstan lists documents by mode of transport, so the accountant should refer to the method of delivery stated in the contract, consignment notes, and certificates.
For road transport, the supporting document is a consignment note. For rail transport, including direct international rail-ferry and rail-water services involving transshipment, a standard-form consignment note is used. An air waybill is used for carriage by air, while a bill of lading or sea waybill is used for carriage by sea (Article 468 of the Tax Code of the Republic of Kazakhstan).
For multimodal transportation of transit goods by two or more modes of transport, a unified consignment note or unified bill of lading serves as confirmation. Therefore, an ordinary consignment note, a declaration, and a certificate are not interchangeable in all situations: the required set is determined by the mode of transportation expressly specified in the Tax Code.
For transportation through the main pipeline system, the accountant compares the copy of the goods declaration for the reporting period with the certificates of completed work or services rendered and the goods acceptance and transfer certificates. This comparison helps link the tax period, the goods transported, and the service provided.
The value and quantity details in the accounting documentation must relate to the same transaction. If the contract, certificate, shipping document, and declaration contain different information about the goods or the transportation period, the grounds for recording the transaction must be determined based on the reconciled set of documents.
T1 and the EAEU Transit Declaration
The designation “T1” is not used in Article 468 of the Tax Code of the Republic of Kazakhstan. For tax confirmation purposes, the provision specifies a declaration for goods placed under the customs transit procedure, as well as specific international shipping documents depending on the mode of transport.
Therefore, the accountant should use the name of the document stated in the document itself, the contract, and the accounting documentation. For the application of the zero VAT rate, confirmation of international transportation with the documents listed in Article 468 of the Tax Code of the Republic of Kazakhstan is decisive.
If goods pass through the territory of Kazakhstan in transit, their transportation service is classified as international transportation. The documentation must correspond to the mode of transport: road, rail, air, sea, multimodal, or pipeline (Article 468 of the Tax Code of the Republic of Kazakhstan).
The cost of preparing customs documents is not determined by Article 468 of the Tax Code of the Republic of Kazakhstan. This provision establishes the tax treatment of international transportation and the list of documents confirming it for the application of the zero VAT rate.
Frequently Asked Questions
Why does an accountant need a transit declaration? — For transportation through the main pipeline system, a copy of the declaration for goods placed under the customs transit procedure is included in the set of documents confirming international transportation for the application of the zero VAT rate (Article 468 of the Tax Code of the Republic of Kazakhstan).
Is the transportation of transit goods considered international transportation? — Yes. The transportation of transit goods through the territory of the Republic of Kazakhstan is expressly classified as international transportation (Article 468 of the Tax Code of the Republic of Kazakhstan).
Can road transportation be confirmed with a transit declaration? — Article 468 of the Tax Code of the Republic of Kazakhstan specifies a consignment note as the supporting document for goods carried by international road transport. The goods declaration is separately specified in the list of documents for transportation through the main pipeline system.
What document is required for multimodal transportation? — For transit by two or more modes of transport, a unified consignment note or unified bill of lading is used (Article 468 of the Tax Code of the Republic of Kazakhstan).
What documents are used for transportation by rail, air, and sea? — A standard-form consignment note is used for carriage by rail, a cargo consignment note or air waybill for carriage by air, and a bill of lading or sea waybill for carriage by sea (Article 468 of the Tax Code of the Republic of Kazakhstan).
What VAT rate applies to international transportation in 2026? — Turnover from the sale of international transportation services is subject to the zero rate if the prescribed documentary confirmation is available (Article 468 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 468 “Taxation of International Transportation”.