- Kazakhstan will replace its 2022 “Google Tax” system with a new conditional VAT registration regime for non-resident digital suppliers starting January 1, 2026.
- Foreign e-commerce and digital service providers must register within one month of their first payment from a Kazakh customer, using a two-stage process that includes notarized documents and BIN assignment.
- The VAT rate for these foreign suppliers rises from 12% to 16%, and unlike before, periodic VAT returns will now be required.
- Existing registered companies must re-register, report business changes within 10 business days, and platform owners must file monthly sales/payment reports.
- Non-compliance can lead to blocking of the company’s website or platform in Kazakhstan until issues are fixed.
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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