Kazakhstan Approves New Rules for Conditional VAT Registration of Foreign e-Commerce Companies

• New VAT Registration Rules: From 1 January 2026, foreign e-commerce companies must register for VAT in Kazakhstan within one month of receiving their first payment from a local buyer.
• Effective VAT Payer Status: A company is deemed a VAT payer from the date of its first payment, with inclusion in a new register of foreign VAT payers.
• No Re-registration Needed: Foreign companies already registered for VAT under the 2022 rules are exempt from the new registration process.

Source Orbitax

---

---