A new law extending the Kazakhstan VAT system to foreign-supplied digital services and low value goods came into effect on January 1, 2022.
In general, Kazakhstan followed the path of its Central Asian neighbour Uzbekistan. The Uzbek VAT obligations commenced for non-resident digital businesses on January 1, 2020.
One interesting aspect of the Kazakhstan VAT rules is that there is no requirement to file a VAT return. Typically, there is a requirement to file monthly, quarterly or an annual VAT return. The affected foreign digital businesses must still register for VAT, apply 12% VAT to online sales to customers based in Kazakhstan and then remit a payment to the tax authorities there. However, there is no VAT return to be filed.
Source Vertex
