Kazakhstan VAT Registrations Explained

Updated 2 months ago

Which Registration Scheme Applies to Your Business?

Kazakhstan has two VAT registration schemes. The right one for your business depends on whether you are locally established or a foreign digital service provider.

Scheme 1: Standard VAT Registration

This scheme is for businesses incorporated or physically established in Kazakhstan.

Detail	Standard Registration
Who qualifies	Resident businesses and individual entrepreneurs under the general tax regime
Threshold	KZT 43,250,000 (2026)
Supplies covered	All taxable supplies: B2B and B2C, goods and services, domestic and imported
Input VAT recovery	Yes, full input VAT recovery on business expenses
Filing currency	Kazakhstani Tenge (KZT)
Filing frequency	Quarterly
Return deadline	15th day of the 2nd month following the quarter end
Payment deadline	25th day of the 2nd month following the quarter end

Scheme 2: Conditional VAT Registration (for Foreign Digital Sellers)

This scheme is designed specifically for non-resident companies that sell digital services, SaaS, or electronic goods directly to individual consumers (B2C) in Kazakhstan.

Detail	Conditional Registration
Who qualifies	Non-resident foreign companies selling digital services/goods via online platforms to Kazakh consumers
Threshold	None. Registration is required from the first B2C payment
Supplies covered	B2C only. B2B sales are handled by the buyer's reverse charge
Input VAT recovery	Not available under this scheme
Filing currency	Kazakhstani Tenge (KZT)
Filing frequency	Quarterly
Return filing required	No. Non-residents are not required to file a VAT return
Payment deadline	25th day of the 2nd month following the quarter end

Important: Under the Conditional Registration scheme, non-resident companies do not formally register as a VAT taxpayer in the traditional sense. Instead, they notify the Kazakh tax authority of their readiness to pay VAT by submitting a confirmation letter by post. Once registered, they remit quarterly VAT payments but are not required to file VAT returns or issue local VAT invoices.

Which Scheme Should You Use?

For a non-resident SaaS company with no physical presence in Kazakhstan, the Conditional Registration (Scheme 2) is the appropriate and required path for B2C sales. If you have both B2B and B2C customers, you should register under Scheme 2 for B2C and issue invoices without VAT for B2B, allowing your business customers to handle the reverse charge.

If your company later establishes a permanent branch or office in Kazakhstan, you would need to switch to the Standard Registration (Scheme 1).

Marketplace Sellers

Kazakhstan does not currently have a formal marketplace facilitator law equivalent to those in the US or EU. However, if an online marketplace is acting as a deemed VAT payer on your behalf, you may be relieved of your own VAT collection obligation for those sales. Those marketplace-facilitated sales would also not count toward your registration threshold or your own filing obligations.

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