- Kazakhstan is introducing new VAT rules for foreign e-commerce firms starting January 1, 2026.
- The State Revenue Committee will maintain a register for foreign VAT taxable persons.
- Foreign taxable persons must submit a confirmation letter with required information within one month of receiving their first payment from a Kazakhstan consumer.
- Changes to required information must be reported within 10 working days.
- Foreign taxable persons already registered for VAT do not need to re-register.
- The definition of online marketplaces now includes intermediary services, expanding the scope of businesses needing VAT registration.
- Non-compliance with these rules may result in being blocked from accessing local consumers.
- The measures aim to automate business processes and reduce the shadow economy, increasing tax revenue for the state budget.
Source: vatabout.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.
