Kazakhstan VAT Guide 2026

Overview — VAT in Kazakhstan

Value Added Tax (VAT) in Kazakhstan is governed by the Tax Code and administered by the State Revenue Committee. VAT is charged on taxable supplies of goods and services made in Kazakhstan, as well as on imports. VAT-registered businesses charge output VAT on their supplies and may recover input VAT on their purchases. The net difference between output and input VAT is remitted to the tax authorities or claimed as a refund. The system uses an electronic invoice system (e-invoice) integrated with the E-Salyq portal for real-time VAT reporting.

VAT Rates

• Standard rate — 12%: Applies to most goods and services, including general merchandise, electronics, vehicles, professional services, construction, telecommunications, and hospitality.
• Zero rate — 0%: Applies to exports of goods, international transport services, and certain supplies to SEZ participants. Zero-rated supplies allow the supplier to claim input VAT refunds.
• Exempt: Certain supplies are exempt from VAT, including financial services, insurance, education, healthcare, and residential property rental. Exempt suppliers cannot charge VAT or claim input VAT.

VAT Registration — KZT 30,000 Threshold

Businesses making taxable supplies with a monthly turnover exceeding KZT 30,000 must register for VAT with the State Revenue Committee. The threshold is relatively low compared to international standards, meaning most businesses in Kazakhstan are required to register. Voluntary registration is available for businesses below the threshold. Foreign companies providing electronic services to Kazakh consumers must also register for VAT through a simplified procedure. Electronic invoices must be issued for all VATable transactions through the mandatory e-invoice system.

VAT Returns — Monthly / Quarterly Filing

VAT returns are filed through the e-VAT module of the E-Salyq portal. Monthly filing is required for businesses with monthly VAT amounts exceeding KZT 100,000. Quarterly filing is available for smaller businesses. Returns are due by the 25th day of the month following the reporting period. The return declares output VAT, recoverable input VAT, and the net amount payable or refundable. Late filing attracts penalties of 5-50% of the VAT due, with interest accruing at the refinancing rate plus 1% per month.

Electronic Invoicing (e-Invoice)

Kazakhstan has implemented a mandatory electronic invoicing system for all VAT-registered taxpayers. E-invoices must be issued through the E-Salyq portal or through integrated accounting software certified by the State Revenue Committee. Invoices include a unique identification number, seller and buyer details (TIN), VAT amount, and product/service codes. The system enables real-time VAT monitoring by tax authorities and automatic reconciliation of input and output VAT. Non-compliance with e-invoicing requirements attracts administrative penalties.

FAQs

What is the penalty for late VAT filing?

Late filing attracts a penalty of 5-50% of the VAT due depending on the duration of the delay. Late payment accrues interest at the National Bank refinancing rate plus 1% per month. The tax authority may also suspend the taxpayer's e-invoice issuance capability for persistent non-compliance.

Can foreign companies register for VAT in Kazakhstan?

Yes, foreign companies providing electronic services (digital platforms, streaming, software) to Kazakh consumers must register for VAT through a simplified online procedure. Non-resident digital service providers charge 12% VAT on their supplies to Kazakh consumers.

How are VAT refunds processed?

VAT refund claims are processed by the State Revenue Committee within 30-60 working days for standard refunds and 15 working days for exporters (accelerated procedure). Regular taxpayers with a good compliance history may qualify for a notification-based refund system without pre-audit.

Disclaimer

This guide provides general information about Kazakhstan VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Kazakh tax advisor or the State Revenue Committee for advice specific to your situation. InvestmentKit does not provide tax advice.