The deadline for submitting comments is 18 August 2025.
Kazakhstan launched a public consultation on 1 August 2025 regarding draft rules for conditional VAT registration for foreign companies.
The proposed rules are set to take effect from 1 January 2026.
Under the New Tax Code, foreign companies are required to register for VAT under the procedure known as conditional VAT registration if they supply goods or services in Kazakhstan via online platforms. VAT liability for the foreign company begins from the date the buyer makes the first payment for the goods and/or services.
Under the draft order titled “On Approving the Rules for Conditional VAT Registration of Taxpayers,” foreign companies must submit a confirmation letter to the tax authority containing details to be entered into the register of foreign VAT payers.
This letter must be submitted no later than one month from the date the buyer makes the first payment for goods or services. The foreign company is recognised as a VAT payer starting from that payment date.
This consultation is open until 18 August 2025.
