VAT Changes 2026: Key Updates Effective January 1st

• Three types of VAT registration will be introduced: voluntary, mandatory, and conditional.
• Mandatory registration applies to taxpayers with an annual turnover threshold of 10,000 MRP.
• Taxpayers must submit a tax application within 5 working days of exceeding the turnover threshold.
• Certain entities are exempt from mandatory registration, including government institutions and individuals using special tax regimes.
• VAT rates will be differentiated starting January 1, 2026: 16 percent, 5 percent, and 10 percent for specific goods and services.
• Additional VAT credit of 80 percent for agricultural producers.
• VAT deregistration occurs when switching to a special tax regime or ceasing operations.
• New rules for suspending electronic invoice issuance have been introduced.

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.

---

---