Overview of RoK Government Decree No. 1204 (VAT on Medical Goods)
Decree of the Government of the Republic of Kazakhstan No. 1204, dated December 31, 2025, approves a list of medicinal products, medical devices, components, and technical auxiliary (compensatory) aids, to which a reduced VAT rate applies during sales and import.
Checked on 23 October 2026 against the version amended by Government Decree No. 542 of 24 June 2026.
Main Objective
The document establishes a unified list of medical goods and conditions under which a reduced VAT rate may be applied during sales within the RoK and during import. Verification is performed by EAEU HS code and/or product name (only items included in the approved list).
VAT Rate per List
- from January 1, 2026 — 5%
- from January 1, 2027 — 10%
The reduced rate applies provided that the supporting documents listed below are available and the product is correctly classified as category * or ** in the list.
What the * and ** marks in the list mean
*— goods for medical application / sale / use for medical purposes;**— goods used in the production of pharmaceutical products and medical devices.
Important: the mere presence of a product in the list is not sufficient — documentary confirmation of the conditions for applying the reduced rate is required.
Importing goods marked *
- A pharmaceutical or medical activity licence, or a notification acceptance slip for wholesale trade in medical devices. The documents must be held in state digital systems and provided through the portal as electronic documents signed by authorised officials.
- For registered medicines and medical devices: a registration certificate issued under Kazakhstan legislation or EAEU acts.
- For unregistered medicines and medical devices: an import permit under Ministry of Health Order No. ҚР ДСМ-237/2020.
Importing goods marked ** (for production)
A pharmaceutical activity licence covering an activity under subparagraphs 1)–6) of Article 230 of the Kazakhstan Code on Public Health and the Healthcare System is required.
The notes to the current version of List No. 1204 do not require a confirmation of intended purpose under Order No. 125-НҚ. Other requirements must be assessed separately for the particular transaction.
Exclusion: veterinary goods
The list does not apply to sales or imports of veterinary preparations, including veterinary medicines, biological preparations, and products and accessories for veterinary or zoohygienic use.
If the product is found in the list
- check the product description, intended use and restrictions of the specific entry as well as its HS code;
- in the absence of documents, tax risks (additional charges/fines/penalties) are likely based on audit results;
- it is recommended to prepare a package of documents in advance when planning import or sale.
If the product is not found in the list
If, as a result of the search, the product is not found in RoK Government Decree No. 1204, as a rule, the reduced VAT rate on this basis does not apply. A final conclusion is possible only with correct HS classification and analysis of the product's purpose.
Important Clarification
This service is not an official clarification from state bodies and is intended for preliminary verification. It covers exclusively goods included in the list of RoK Government Decree No. 1204 and does not replace the assessment of the applicability of the reduced rate taking into account the actual transaction conditions and documents.
Send a request — VF Group Plus specialists will help verify the HS classification, product purpose, and prepare a list of supporting documents for your transaction.
