Guide to Kazakhstan VAT Taxability and Rates

How Kazakhstan VAT Works: Rates, Rules, and Who Pays

Understanding how VAT applies to your transactions in Kazakhstan depends on two things: who your customer is (B2B or B2C) and where your business is established.

Current VAT Rates

Effective January 1, 2026, Kazakhstan's standard VAT rate increased from 12% to 16%. A new reduced rate of 10% was also introduced for certain essential goods and services. Some supplies remain zero-rated (0%) or exempt.

B2B Sales: Reverse Charge Applies

When you sell SaaS or digital services to a registered Kazakh business (B2B), you do not charge Kazakhstan VAT on the invoice. Instead, your Kazakh business customer is responsible for self-assessing VAT at 16% under the reverse charge mechanism. Your invoice should include a notation such as: "Reverse charge: VAT to be accounted for by the buyer."

This applies whether you are registered in Kazakhstan or not. For B2B transactions, the tax obligation shifts from seller to buyer.

B2C Sales: Seller Collects and Remits

When you sell SaaS or digital services to individual consumers (B2C) in Kazakhstan, you are responsible for charging 16% VAT and remitting it to the Kazakh tax authority. This obligation begins with your very first B2C sale. There is no minimum revenue threshold for non-resident sellers.

How Kintsugi Determines Taxability

Kintsugi uses the following logic to determine how to tax a transaction in Kazakhstan:

• If the buyer provides a valid 12-digit BIN/VAT ID, Kintsugi treats the transaction as B2B and applies 0% (reverse charge).

• If no VAT ID is provided, Kintsugi treats the transaction as B2C and applies 16% VAT.

Zero-Rated and Exempt Supplies

Cross-border exports of SaaS from Kazakhstan are zero-rated (0%). Certain supplies, such as those in financial services and education sectors, may be exempt. Exempt supplies are generally not counted toward the VAT registration threshold.

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