Kazakhstan – New VAT Requirements for Non-Resident Digital Service Providers

Kazakhstan’s 2026 VAT reform introduces major changes to the currently active VAT framework for non-resident digital service providers. The reform will replace the payment-only system currently used (since 2021) for non-resident digital service providers. 

The new VAT framework for non-resident digital service providers and digital platforms will be based on the most commonly used compliance tools. Full VAT registration, reporting, and remittance of the tax payable. Registered providers are expected to re-register before January 1, 2026. 

This type of registration is classified under the country’s VAT act as conditional registration, emphasizing its precise nature. 

Registration 

The registration process could be divided into two phases: 

First phase: Confirmation letter 

Online submission of a fully completed standardized form, in which the applicant states all relevant business information to the Kazakhstan tax authority. The deadline for submission of the confirmation letter is within one month from receipt of the first payment by its customers. This date is the date from which the provider is accountable for VAT.

Second phase: Tax number 

Issuance of tax number 

Tax Rate 

Non-resident providers of digital services should levy a new VAT rate of 16% on these transactions effective January 1, 2026. 

Reporting 

The non-resident providers of digital services should follow a monthly reporting period. 

Call to action

Non-resident digital service providers should be aware of these significant changes and should act accordingly. The original date for the mandatory switch to the new requirements is getting closer.