- Starting January 1, 2026, the deadline for mandatory VAT registration is reduced to 5 working days from the moment the turnover threshold is exceeded.
- Under the current code, the deadline is 10 working days after the end of the month in which the threshold is exceeded.
- If a planned transaction will exceed the VAT threshold, the taxpayer must submit a registration application before the transaction occurs.
- These changes are part of the new Tax Code coming into effect in 2026.
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.
Latest Posts in "Kazakhstan"
- Recording Available: Intensive on VAT Transition from 12% to 16% in Kazakhstan
- Kazakhstan Exempts Inbound and Domestic Tourism from VAT Starting January 2026
- VAT Deregistration When Switching from General to Special Tax Regime: Key Rules and Deadlines
- Pre-Filled VAT Form 300.00 Pilot Launches for Q4 2025 in Kazakhstan
- Kazakhstan’s VAT Reform: Slower, More Consultative Approach Compared to Russia, Says Minister
