- Kazakhstan implemented a digital services tax in 2022, aiming to fairly tax multinational IT companies. As of May 2025, OpenAI has registered to pay VAT in Kazakhstan. This applies to ChatGPT, an AI chatbot based on the GPT language model. ChatGPT can comprehend questions and generate responses for various tasks, including translations, writing, coding, and educational purposes. Now, ChatGPT will be subject to VAT for services provided to individuals in Kazakhstan.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.