The State Revenue Committee of the Republic of Kazakhstan (Kazakhstan) has proposed the introduction of a new Article 426-1 of the Tax Code, “Features of the fulfillment of Value Added Tax (VAT) liabilities by a nonresident providing services in electronic form to individuals.” The new provision would be effective as of 1 January 2020.
Source: EY
Latest Posts in "Kazakhstan"
- Kazakhstan’s 2026 VAT Rules: New Registration Requirements for Foreign E-Commerce Firms
- Kazakhstan’s Energy Ministry Proposes Zero VAT for Unstable Condensate Exports to EAEU
- Kazakhstan Proposes Conditional VAT Registration for Foreign E-commerce Companies in Online Marketplaces
- Kazakhstan Exempts Space Equipment Imports from VAT to Boost Aerospace Industry Development
- Simplified VAT Refund Process for All Exporters Starting 2026 Announced by Kazakhstan’s Tax Authority