Documents Required for VAT Registration in Kazakhstan

What You Need to Register for Kazakhstan VAT

The documentation requirements for Kazakhstan VAT registration vary depending on whether you are registering as a resident business or a foreign digital service provider.

For Non-Resident Companies (Conditional VAT Registration)

Non-resident companies registering under the Conditional VAT scheme do not go through a traditional online registration portal. Instead, they notify the Kazakh tax authority by submitting a confirmation letter by post to the State Revenue Committee.

The confirmation letter must contain the following prescribed information:

• Full legal name of the company

• Country of incorporation and registered address

• Description of the digital services or goods provided to Kazakh consumers

• Confirmation of readiness to pay VAT to the Kazakhstan state budget

• Contact information for a responsible representative

After the letter is received and processed, the Kazakh tax authority issues a 12-digit Business Identification Number (BIN), which serves as the company's VAT registration number.

Note: Non-resident companies registered under this scheme are not required to file VAT returns or issue local VAT invoices. They are only required to remit quarterly VAT payments.

For Resident Businesses (Standard VAT Registration)

Resident businesses register directly with the State Revenue Committee. Standard registration typically requires the following:

• Certificate of state registration (business license)

• Charter or founding documents

• Tax identification documents

• Proof of the company's actual business activities

• Bank account information for a local Kazakhstani bank account (required for settling tax liabilities under the standard scheme)

Note: Non-resident companies under the Conditional scheme are not required to hold a local Kazakhstani bank account. International payment of VAT is accepted.

First Filing Period

Once registered, your first VAT reporting period begins on:

• The date of VAT registration (for resident businesses)

• The date of the first B2C sale (for non-resident sellers)

The period runs through the end of that calendar quarter.

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