- From January 1, 2026, taxpayers in Kazakhstan can no longer voluntarily deregister from VAT due to not exceeding turnover thresholds.
- Deregistration from VAT will only be allowed when switching to a special tax regime or upon cessation/liquidation of business.
- When switching tax regimes, taxpayers must submit liquidation VAT reports to tax authorities.
- Other grounds for VAT deregistration include business closure, bankruptcy, reorganization, or death of an individual entrepreneur.
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"
- New E-Invoice Rules Approved by Kazakhstan’s Finance Ministry, Effective January 2026
- Accountant-2026 Conference: Navigating 16% VAT, New Rules, and Business Pitfalls in Kazakhstan
- New VAT Registration Rules from January 1, 2026: Voluntary, Mandatory, and Conditional Registration Types
- Updated List of Imported Goods with VAT Offset Method Approved in Kazakhstan
- Foreign Online Orders Over €200 to Be Taxed at 5% Duty and 12% VAT in EAEU
