- Marketing services provided by a Kazakh company to an EAEU-resident company are deemed supplied where the buyer is located.
- If the client is a Russian company, the place of supply is Russia, so the service is not subject to VAT in Kazakhstan.
- Deal support services performed in Kazakhstan are considered supplied in Kazakhstan and are subject to Kazakh VAT.
- For services not subject to VAT in Kazakhstan, the work act should be marked “Without VAT”; taxable services use the applicable Kazakh VAT rate.
- Related income is reported under Kazakhstan tax rules and included in corporate income tax calculations, with deductible expenses allowed if properly documented.
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"
- Kazakhstan Urges VAT Payers to Verify Q4 2025 Import VAT Offsets
- Kazakhstan Updates Audit Rules, Expands Digital Compliance and Electronic Notifications
- Kazakhstan Debates Unified VAT Rate for Medicines and Medical Devices
- VAT Exemption on EAEU Imports: Rules and Common Mistakes
- Kazakhstan 2026 VAT Offset Confirmation in ESF: How to Claim Input VAT
