Kazakhstan introduces new Tax Code with VAT and e-invoicing changes

Kazakhstan will implement mandatory electronic invoicing and significant VAT reforms starting January 1, 2026, following the signing of the new Tax Code on July 18, 2025, aimed at improving transparency and aligning with international standards.
The standard VAT rate will increase from 12% to 16%, with reduced rates for essential sectors, including 5% for pharmaceuticals and medical services in 2026, while essential food items and public healthcare services remain VAT-exempt.
The new e-Tamga system will automate electronic invoicing, requiring advance VAT payments before invoice issuance; it will initially affect specific groups, including newly registered VAT payers and those with changed registration statuses.

The draft is available for public discussion until September 25, 2025.

Kazakhstan’s New Tax Code: Key Changes Effective January 2026, Including VAT Adjustments

Kazakhstan adopted a new tax code on 18 July 2025, replacing the 2017 tax code
Most provisions will take effect from 1 January 2026
General VAT rate will increase from 12 percent to 16 percent from 2026
Medical services and medicines will be subject to VAT at 5 percent from 2026 and 10 percent from 2027, except those under state free medical assistance and mandatory medical security
VAT registration threshold will be reduced by 50 percent to KZT 41,480,000 per calendar year

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.