Understanding Kazakhstan VAT Jurisdictions

How Kazakhstan VAT Jurisdictions Work

Kazakhstan operates a single, federal-level VAT system. Unlike the United States, where sales tax can vary by state, county, or city, Kazakhstan has no regional or local tax jurisdictions for VAT purposes. This makes jurisdiction setup in Kintsugi straightforward.

Tax Jurisdiction

Address Jurisdiction

When entering customer addresses in Kintsugi, you will select Kazakhstan as the country. The standard Kazakh address format is:

Street name + building/unit, District, City, 7-digit alphanumeric postal code, Kazakhstan

Example: ul. Ryskulbekov, dom 16, kv 224, Z00Y5M7, ASTANA, KAZAKHSTAN

Special Tax Rate Regions

Kazakhstan does maintain Special Economic Zones (SEZs). Supplies of goods to SEZs are taxed at 0% VAT. However, services supplied to SEZs are generally subject to the standard 16% VAT rate.

Tax Identification Numbers

Kazakhstan issues the following tax ID formats:

• Business Identification Number (BIN): A 12-digit number issued to companies and legal entities. This also serves as the VAT ID for registered businesses.

• Individual Identification Number (IIN): A 12-digit number issued to individual entrepreneurs registered for VAT.

• Non-resident BIN: Foreign companies registering for Conditional VAT are also issued a 12-digit BIN upon registration.

When Kintsugi validates a customer's VAT ID in Kazakhstan, it will look for a 12-digit numeric BIN or IIN.

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