Kazakhstan Sets VAT Rules for Foreign Online Companies

November 12, 2025

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On October 28, 2025, the Kazakhstan Ministry of Finance announced that the rules for the conditional registration of VAT non-resident companies operating through an Internet platform and selling goods or services in the country had been adopted, taking effect on January 1, 2026. The registration process will be managed by the State Revenue Committee of the Ministry of Finance (Committee), which is responsible for maintaining a register of such foreign companies.

The Scope of the Conditional VAT Registration Rules

To complete the registration process, foreign companies must submit a notarized Confirmation Letter to the Committee through the integrated tax administration system within one month of receiving the first payment from a consumer located in Kazakhstan.

The Confirmation Letter included key company information, excluding the Business Identification Number (BIN), and is accompanied by notarized and translated documents proving the company's legal and tax registration in its home country, as well as authorization for the legal representative to submit the letter. Once the Committee receives the Confirmation Letter, it will forward it to the Ministry of Justice, which assigns a BIN within one business day.

Upon receipt of the BIN, the Committee will indicate the company in the official online register within three working days, and the BIN will be shown in the Confirmation Letter. Notably, foreign companies are required to notify the Committee of any changes to their registered information within ten business days, after which the Committee updates the register within three working days.

Conclusion

The published rules also include a list of 16 key information that a register of foreign companies operating through an Internet platform on the territory of Kazakhstan will contain, as well as the form in which the Confirmation Letter must be submitted. Under the new rules, foreign companies are considered VAT-liable from the moment they receive their first payment for providing goods or services to local consumers.

Source: KPMG

When do Kazakhstan’s new VAT registration rules for foreign companies take effect?

The new conditional VAT registration rules for non-resident companies operating through online platforms in Kazakhstan take effect on January 1, 2026.

Who manages the registration process for foreign companies under the new VAT rules?

The State Revenue Committee of the Ministry of Finance of Kazakhstan is responsible for managing the registration process and maintaining the official register of foreign companies.

What must foreign companies submit to complete VAT registration in Kazakhstan?

Foreign companies must submit a notarized Confirmation Letter along with translated and notarized documents proving their legal and tax registration in their home country.

How long does it take for a foreign company to be added to Kazakhstan’s VAT register?

After the Ministry of Justice assigns a Business Identification Number (BIN), the Committee updates the official register within three working days.

When do foreign companies become VAT-liable in Kazakhstan?

Foreign companies become VAT-liable from the moment they receive their first payment from a consumer located in Kazakhstan.

What information must be included in the register of foreign VAT payers?

The register includes sixteen key details about each foreign company, including their assigned BIN and information provided in the Confirmation Letter.

VAT Compliance and Reporting

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