Kazakhstan VAT Registration Triggers and Thresholds

When Does Your Business Need to Register for VAT in Kazakhstan?

Whether you need to register for Kazakhstan VAT depends on your business type and your sales activity. There are two separate rules: one for businesses physically established in Kazakhstan, and one for foreign sellers.

Resident Businesses (Physical Presence in Kazakhstan)

If your company is incorporated or has a permanent establishment in Kazakhstan, you are required to register for standard VAT when your annual taxable turnover exceeds 10,000 MCI within the current calendar year.

For 2026, the Monthly Calculation Index (MCI) is KZT 4,325, which means the registration threshold is:

KZT 43,250,000 (10,000 × KZT 4,325)

The MCI is revised each year by the government. Historical thresholds are listed below for reference:

What counts toward the threshold:

• Both B2B and B2C taxable supplies

• Digital service and SaaS sales

• Zero-rated exports

• Marketplace-facilitated sales (unless the marketplace accounts for VAT on your behalf)

• Inter-company sales between separate legal entities

What does not count:

• Exempt supplies (e.g., financial services, education)

• Marketplace sales where the marketplace is a deemed VAT payer

Voluntary registration is allowed below the threshold if you prefer.

Non-Resident Remote Sellers (No Physical Presence)

If your company is based outside Kazakhstan and sells digital services or SaaS to individual consumers (B2C) in Kazakhstan, the registration rules are different:

• No revenue threshold applies.

• Registration is required from the first B2C payment received from a Kazakh individual consumer.

• The effective date of these rules is January 1, 2022.

For B2B sales to Kazakh businesses, no registration is required. The Kazakh business buyer handles the tax through the reverse charge mechanism.

When Does VAT Obligation Begin?

• For resident businesses: VAT applies from the date of registration.

• For non-resident sellers: VAT applies from the date of the very first B2C transaction.

Refunds and Threshold Adjustments

Refunded or credited sales are deducted from the threshold count at the date of the refund, not the date of the original sale.

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