Article 779 of the Kazakhstan Tax Code imposes 12% value added tax (VAT) on foreign suppliers of goods and services provided electronically to individuals in Kazakhstan—effective January 1, 2022.
There are no VAT reporting obligations for foreign suppliers of digital products, and there are no requirements to issue VAT invoices for digital products. However, foreign suppliers of digital products must register as a VAT taxpayer with the tax authority, and VAT due must be paid quarterly no later than the 25th day of the second month following the quarter in which the goods were sold, or the services were provided.
Source KPMG
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