Kasachstan: Mehrwertsteuerregeln für ausländische E-Commerce-Unternehmen 2026

August 25, 2025

Ausgewählte MwSt.-Berater

The Kazakhstan government, specifically the State Revenue Committee, launched a public consultation regarding the proposed measure on conditional VAT registration for foreign or non-resident taxable persons operating in the e-commerce sector, particularly through online marketplaces. Additionally, the proposed text includes additions and clarifications to the existing conditional VAT registration regime.

Impact on Foreign Taxable Persons

The proposed measures, which are expected to take effect on January 1, 2026, establish a register for foreign VAT taxable persons, which the State Revenue Committee will maintain. To be listed, foreign taxable persons must submit a confirmation letter to the State Revenue Committee, including the required information. Foreign taxable persons will be required to file a confirmation letter within one month from the date of the first payment received from the Kazakhstan consumer for their goods or services.

If, once the registration process is completed, there are any notable changes to the required information, foreign taxable persons must report these changes within 10 working days. Importantly, foreign taxable persons already registered for VAT will not be required to re-register or undergo the registration procedure again.

However, there are some additional changes to the definition of online marketplaces. The scope of the rules has been broadened to include intermediary services facilitating sales, order processing, and payments, which means that more international businesses will have to register for VAT in Kazakhstan.

Conclusion

Foreign taxable persons that engage in e-commerce transactions through online marketplaces, including intermediaries, are subject to new registration requirements in Kazakhstan. As stated in the Tax Code, those who fail to comply with these amended rules and requirements risk being blocked from accessing the local consumers.

These measures are expected to contribute to the improved automation of business processes and the reduction of the shadow economy. Consequently, as more businesses register for VAT, the tax revenue contribution to the state budget will increase.

Source: Government of the Republic of Kazakhstan

What is the new VAT registration requirement in Kazakhstan?

Kazakhstan is introducing conditional VAT registration for foreign or non-resident taxable persons in the e-commerce sector, effective January 1, 2026.

Who will be required to register for VAT under the new rules?

Foreign taxable persons selling goods or services online to Kazakhstan consumers, including through marketplaces and intermediaries, will need to register.

How does the registration process work for foreign businesses?

Foreign businesses must submit a confirmation letter with required details to the State Revenue Committee within one month of receiving their first payment from a Kazakhstan consumer.

Are already registered foreign businesses required to re-register?

No, foreign taxable persons who are already registered for VAT in Kazakhstan will not need to re-register under the new rules.

What counts as an online marketplace under the new rules?

The definition of online marketplaces has been expanded to cover platforms that facilitate sales, order processing, and payments, meaning more intermediaries are included.

What happens if foreign businesses fail to comply with the new VAT rules?

Non-compliant foreign businesses risk being blocked from accessing Kazakhstan consumers, and their activities may be restricted by the authorities.

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