- In Kazakhstan, taxpayers on the standard regime must register for VAT once annual turnover exceeds 10,000 MCI (about 43 million KZT in 2026).
- Missing the registration deadline can trigger a 50 MCI fine plus a 15% penalty on turnover made while unregistered.
- Since 2026, the VAT registration threshold was cut from 20,000 MCI to 10,000 MCI, and the VAT rate rose from 12% to 16%.
- VAT registration must be filed within 5 working days after exceeding the threshold, or before the transaction that causes it.
- Businesses making only VAT-exempt supplies under Article 475 do not need to register even if they exceed the threshold.
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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