International VAT Guides Kazakhstan
| Standard Tax Rates | VAT Reporting Frequency | VAT on Cross-Border Electronically Supplied Services | Tax Authority | Digital Reporting Foreign Providers of Digital Services | Reporting Currency |
| 16% | / | Yes | State Revenue Committee | No | USD, EUR, GBP, or other |
VAT rates in Kazakhstan
How much is VAT in Kazakhstan?
The Kazakhstan VAT system is well developed and designed tax framework aligned mostly with global best practices.
The Kazakhstan State Revenue Committee is the primary institution responsible for governing tax frameworks and implementing tax legislation, developed in cooperation with other authorities or independently.
The VAT framework is established primarily under the Tax Code, the VAT Regulations, and various Decrees, such as the Order mandating the registration of non-resident e-commerce sellers and digital service providers to register for VAT on B2C transactions.
Amendments to the Tax Code, that became effective on January 1, 2022, introduced the obligation for non-resident e-commerce sellers and digital service providers to register for VAT, and pay it to the State Revenue Committee.
| Kazakhstan VAT Rate | Rate Type | Coverage and imposition |
| 16% | Standard Rate | The general VAT rate applies to all taxable supplies of goods and services for which the reduced or special rate cannot be imposed.e.g., Remote services; e-commerce sales |
| 5% | Reduced Rate | medicinal products; medical devices and their components; |
| 0% | Zero-rated | Exports: goods and services purchased by diplomats |
| Tax-Exempt | Tax-exempt | Import of goods using international and government grants; Import of technological equipment and spare parts under an agreement on the processing of solid minerals. |
VAT threshold in Kazakhstan
The principal VAT Kazakhstan rules and requirements can be found in the Tax Code. However, when it comes to the rules that determine the responsibility of the non-resident providers of digital services or e-commerce vendors, these rules that came into effect on January 1, 2022, are Articles 777-780 of the Tax Code of the Republic of Kazakhstan dated December 10, 2020, No. 382-VI.
These articles regulate the taxation of foreign companies engaged in the e-commerce of goods and the provision of electronic services to individuals.
There are different types of VAT threshold in Kazakhstan for economic operators in Kazakhstan. These thresholds are firmly connected with the type of registration that a taxable person needs to follow to be compliant with specific rules designed for them.
The thresholds have been significantly changed since 2026. The mandatory registration threshold has been halved, while conditional registration for non-resident companies in the e-commerce sector has become even stricter, with higher penalties for non-compliance.
VAT registration threshold for resident businesses: around USD 74,000
VAT registration threshold for non-resident businesses in the e-commerce sector: 0
VAT registration threshold for foreign providers of digital services: 0
VAT Taxable Activities in Kazakhstan
Types of taxable activities that mandate VAT registration:
- Supply of goods and services for consideration;
- Supply of remote services by non-resident providers
- Online sales by non-resident suppliers
- Supply of consultancy and professional services by non-resident providers
- Exports;
- Imports of goods and services;
- Supply of warehousing services
Tax Representative in Kazakhstan
Non-resident providers of digital services should, in most cases, engage a locally registered tax agent to register for tax.
Tax registration
From January 1, 2026, new rules specifically designed for non-resident providers of digital services and e-commerce suppliers came into effect. Complementary with the rules that came into force four years ago, on January 1, 2022.
New rules state that non-resident providers of digital services and e-commerce suppliers shall become conditional VAT payers. A special register with the names of these entities shall be created and made public by the State Revenue Committee.
New Registration method-conditional VAT registration, shall be introduced. It will be exclusively designed for non-resident providers of digital services and online retailers for B2C sales.
These taxable persons shall register for VAT following the specifically designed procedure, by completing the online registration template, and receiving a confirmation letter with their business code(tax code) by which they will operate in the country.
The foreign provider is mandated to send the online registration template no later than one month after it receives its first payment from a local customer. If any information (name, website, etc.) changes, the company is required to notify the tax authorities within 10 business days.
The foreign company becomes accountable for VAT from the date it receives its first payment.
VAT on Electronically Supplied Services in Kazakhstan
Digital Services
Non-resident providers of digital services are required to register for VAT under a simplified conditional registration procedure. They are obliged to account for VAT on all their B2C payments.
They are obliged to pay VAT to the tax authorities in accordance with the payment-only system, they aren’t mandated to submit VAT declarations.
How much is VAT in Kazakhstan for Electronically Supplied Services?
VAT rate Kazakhstan for remote services is 16%.
Taxable Digital Services in Kazakhstan
The following types of digital services are taxable:
- Audio and video streaming services
- SaaS services
- Intermediation platform services
- Payment facilitation services
- Cloud computing services and storage
Marketplace and Digital Platform Operators’ Rules
The non-resident operator of a digital platform that facilitates the supply of remote services or online sales of goods is also responsible for conditional VAT registration and VAT collection.
Invoicing Rules
Non-resident providers of digital services aren’t mandated to issue e-invoices, but when issuing invoices or sales receipts, the sales document should contain the minimum description elements.
Foreign Currency Invoice in Kazakhstan
In most cases, issuing an invoice in a foreign currency is permitted.
VAT Returns in Kazakhstan
Simplified Return
Non-resident providers of digital services or e-commerce suppliers don’t have an obligation to submit a VAT return. They are obliged to pay the collected VAT in Kazakhstan in foreign currency by the 25th day of the second month following the reporting period (quarter) to the State Revenue Committee.
Penalties for late reporting and omitted declarations
Penalties for VAT Non-Compliance:
From January 1, 2026, specific amendments to the Tax Code shall come into force, which are of particular importance for non-resident providers of digital services. From this date new format for the Conditional VAT registration comes into effect, that stipulate new responsibilities for these digital service providers.
The non-compliant foreign providers of digital services/goods or e-commerce vendors, could be exposed to following(additional) penalties:
- Non-resident digital service providers that evade VAT or fail to fulfill their conditional registration obligations will be subject to blocking in the Republic of Kazakhstan.
- The list of such companies will be compiled by the authorized body and published on the official page, which will be publicly available.
In the event of late registration, the non-compliant person shall be obliged to pay VAT retroactively.
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