Kazakhstan’s 2026 VAT Rules: New Registration Requirements for Foreign E-Commerce Firms

Kazakhstan Implementing New Rules for the Conditional VAT Registration of Foreign e-Commerce Companies

• New VAT Registration Rules: Kazakhstan’s Ministry of Finance has proposed new rules for conditional VAT registration of foreign e-commerce companies, requiring them to register within one month of the first payment made by a buyer in Kazakhstan, effective January 1, 2026.
• Definition and Registration: Foreign e-commerce companies will be deemed VAT payers from the date of the first payment, and a register of foreign VAT payers will be established to improve tax administration.
• Continuity of Existing Regulations: Companies already registered for VAT in Kazakhstan since 2022 will not need to re-register, and the new rules aim to reduce the shadow economy and enhance compliance.

Source Orbitax

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• 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.

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