- 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"
- Briefing document & Podcast: E-Invoicing and E-Reporting in Kazakhstan
- Kazakhstan Advances Pre-Filled VAT Returns with E-Invoicing Data
- Kazakhstan Updates POS Terminal and Mobile Payment Rules for Businesses
- Procedure for Crediting VAT Amounts in the Electronic Invoice System from January 2026
- Pre-Filled VAT Declaration (Form 300.00): How the New Service Works and Key Details
