Alert on approval of the Rules for conditional VAT registration for foreign companies operating through the internet platform.

As of 1 January 2026, Order No. 636 (“Order”) of the Minister of Finance of the Republic of Kazakhstan (“RK”) entered into force, approving the Rules on conditional registration of a value added tax (“VAT”) payer.

The text of the Order has been published in the legal information system of normative legal acts of the RK “Adilet”.

Rules on conditional VAT registration (“Rules”)

The Rules were developed in accordance with Art. 102.1 of the Tax Code of the RK dated July 18, 2025 (“Tax Code”) and establish the procedure for the conditional VAT registration.

Key provisions of the Rules:

1)     Key definitions introduced:

• Internet platform – an online store or trading platform for the sale of goods and services;
• Foreign company – a non-resident selling goods / services through an internet platform in the RK;
• Payment system identifiers (merchant name, merchant ID, MCC code).

2)     Conditional VAT registration is carried out by the State Revenue Committee of the Ministry of Finance of the RK (“SRC”) by forming a register of foreign companies (“Register”) conducting activities through an internet platform within the territory of the RK.

3)     The Register shall include the following information:

• Business identification number (“BIN”);
• Full name of the foreign company;
•  Information regarding the state and tax registration number in the country of residence;
• Legal address (country, city (town), street, building, office);
• Payment system identifiers (merchant name, merchant ID, MCC code).
• Type of business activity and website;
• Email address;
• Bank details for VAT payment and receiving payments;
• Information about the head and legal representative, including contact details.

4)     A foreign company shall submit to the SRC a confirmation letter in the specified form along with notarized copies of the following documents:

•  constituent documents;
• documents confirming state registration;
• documents confirming tax registration;
• order or power of attorney for the authorized representative.

All documents must be translated into Kazakh or Russian with notarized certification.

5)     Deadlines are established as follows:

• Submission of the confirmation letter – no later than one month from the date of the first payment.
• SRC sends a letter to the Ministry of Justice of the Republic of Kazakhstan (“MoJ RK”) – within one business day.
• MoJ RK assigns a BIN – within one business day.
• Publication of the Register on the website www.kgd.gov.kz – within three business days after the BIN is assigned.

6)     Obligations after registration:

• the foreign company shall notify the SRC of any changes to the data within ten business days;
• the SRC shall update the Register within three business days.

Additionally, we would like to inform you that, in accordance with Art. 56.5 of the Tax Code, owners of online platforms should submit to the tax authorities, on a monthly basis and no later than the 5th day of the month following the reporting month, information on goods sold, services (works) rendered, and / or payments made to individuals who are residents of the RK. The form and the procedure for its submission are established by the SRC.

We hope you find this information useful.

We will be glad to meet with you to discuss any additional issues, as well as the most relevant updates in Kazakhstan’s tax legislation and their impact on your business.