Kazakhstan Proposes Conditional VAT Registration for Foreign E-commerce Companies in Online Marketplaces

• Kazakhstan’s State Revenue Committee initiated a public consultation on conditional VAT registration for foreign e-commerce companies.
• The proposal aligns with the updated Tax Code effective January 1, 2026.
• Foreign companies would be listed in a register of foreign VAT payers by submitting a confirmation letter.
• The letter must be submitted within one month of the first payment by a buyer in Kazakhstan.
• Companies become VAT payers from the date of the first payment.
• Companies must notify tax authorities of changes to registered data within 10 working days.
• The proposal adds to the existing conditional VAT registration regime.
• Nonresidents already registered do not need to re-register.
• The definition of online marketplace now includes intermediary services for sales, order processing, and payments.
• More entities may now be subject to VAT registration in Kazakhstan.

Source: kpmg.com

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.

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