The new rules take effect on 1 January 2026.
Kazakhstan’s Ministry of Finance has introduced new rules for foreign companies to register for VAT when selling goods or providing services through online platforms. These rules were issued via Ministry of Finance Order No. 636 of 28 October 2025 and published on 31 October 2025.
Under the New Tax Code, foreign companies must follow the “conditional VAT registration” procedure and are considered VAT payers from the date of their first payment. Companies must submit a registration confirmation letter to the State Revenue Committee within one month, including notarised copies of constituent and registration documents and a power of attorney for the legal representative. All documents must be submitted electronically and translated into Kazakh or Russian.
The updated Tax Code halves the VAT registration threshold from 20,000 MCI to 10,000 MCI, requiring companies with annual revenue of around KZT 43.3 million to register.
Once the registration confirmation letter is received, the State Revenue Committee requests a business identification number (BIN) from the Ministry of Justice, which is issued within one working day.
The changes take effect on 1 January 2026.
