Electronic sales by foreign entities via internet subject to VAT beginning in 2022

Electronic sales of goods and services to individuals in Kazakhstan, when made by foreign entities via the internet, will be subject to value added tax (VAT) effective 1 January 2022. A foreign internet company will be required to calculate and pay the amount of VAT on an electronic sale of goods or services made to an individual, if one of the following conditions is met:

Source: KPMG

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