New VAT Registration Rules from January 1, 2026: Voluntary, Mandatory, and Conditional Registration Types

From January 1, 2026, Kazakhstan introduces a new VAT registration procedure with three types: voluntary, mandatory, and conditional registration. Voluntary registration remains available but excludes certain entities (e.g., government bodies, notaries, individuals not registered as entrepreneurs, and those using special tax regimes). For those using a simplified regime, the annual turnover threshold is set at 600,000 MRP. Conditional registration is introduced for foreign companies providing electronic services or online sales to Kazakhstani citizens; these companies must register and pay VAT from the first payment received. Mandatory registration threshold is lowered from 20,000 to 10,000 MRP for taxpayers using the general tax regime. Taxpayers must apply for registration within five working days after exceeding the threshold, and all turnover above the threshold before registration is subject to VAT.

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.

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