Kazakhstan’s VAT obligations for nonresidents engaged in the e-commerce sale of goods and providing digital services to individuals entered into force on 1 January 2022
The new Section 25 of the Tax Code of the Republic of Kazakhstan (RK), “Aspects of taxation of foreign companies engaged in the electronic trade in goods and provision of services in electronic form to individuals,” entered into force on 1 January 2022 (with some recent amendments).
According to the new section, a nonresident legal entity carrying out electronic trade in goods or providing services to individuals in electronic form will be required to register “conditionally” in the RK as a value-added tax (VAT) payer and to calculate and pay VAT on services whose place of supply is the RK.
Source EY
Latest Posts in "Kazakhstan"
- New Business Activities in Kazakhstan to Require Mandatory POS Terminal Payments from March 2026
- No Plans to Change Tax Code as Number of VAT Payers Grows, Says Zhungarain
- 80% VAT Adjustment Not Applied to Export of Processed Agricultural Products: Official Clarification
- VAT for Gardeners, Fuel Imports, and Non-Residents: Key Outcomes of the Sixth Project Office Meeting
- Kazakhstan Launches Pilot Allowing VAT Payments in Digital Tenge for Public Procurement Suppliers
