- From January 1, 2026, Kazakhstan will require all non-resident suppliers of digital services and online goods to fully register for VAT, obtain a Business Identification Number (BIN), and file VAT returns.
- The new rules apply to both foreign suppliers and non-resident marketplaces, replacing the current simplified payment-only regime.
- Registration involves a two-stage process: submitting a notarized Confirmation Letter and supporting documents, followed by BIN assignment.
- Existing suppliers must re-register and may need to resubmit historical data; non-compliance can result in penalties or payment restrictions.
- Final implementation details are pending further guidance from the Ministry of Finance.
Source: globalvatcompliance.com
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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