Is there a free VAT/GST threshold for foreign digital sellers?

No — register from the first in-scope supply. Botchannels

Is a local tax representative mandatory?

No for conditional foreign VAT registration

16% from 1 Jan 2026 (was 12% in 2025)

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Asia · Kazakhstan

Kazakhstan: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Foreign companies selling digital services or goods online to Kazakh individuals must register conditionally as VAT payers (submit notarised confirmation via knp.kgd.gov.kz within one month of first consumer payment; KGD assigns BIN). From 1 Jan 2026 the rate is 16% (was 12% in 2025). VAT payable quarterly by the 25th day of the second month after the quarter. B2B generally reverse charge

Not supported by the free-threshold API: why

Nil-threshold regime

Spot a mistake in Kazakhstan’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — Nil-threshold regime
Amount / measure: KZT 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply
Window: No threshold (from the first sale)
Standard rate: 16.0%
16% from 1 Jan 2026 for foreign online sellers / digital services to individuals (Tax Code Art. 503 / KGD). Was 12% in 2025. Engine still encodes 12.0 — see contradictions
Who must register: Foreign companies engaged in electronic trade in goods and/or electronic services to individuals in Kazakhstan
Evidence of location: Kazakh individual consumer. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Charge 16% VAT (from 2026) on B2C electronic supplies once conditionally registered
Filing: Quarterly payment by the 25th day of the second month after the quarter
Effective: Google-tax style rules; rate to 16% from 1 Jan 2026
Authority: State Revenue Committee (KGD)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Nil-threshold regime

How to register

Self-register online?: Yes — via KGD portal knp.kgd.gov.kz (conditional VAT registration of foreign e-trade / e-services suppliers). No Kazakh fiscal representative required; notarised/translated docs are required
Resident representative / fiscal agent: Not required for conditional foreign VAT registration (KGD materials); notarisation/translation of documents is required
Regime: Conditional VAT registration of foreign e-trade / e-services suppliers (KGD)

Steps (in order)

Confirm electronic services/goods to Kazakh individuals
Within one month of first consumer payment, submit notarised confirmation letter and notarised/translated corporate docs via the KGD portal — https://knp.kgd.gov.kz/
Receive BIN; charge 16% VAT; pay quarterly by the 25th of the second month after the quarter

Documents

Notarised confirmation letter — As specified by KGD for foreign e-services registration
Notarised translated corporate registration / tax registration / authorisation documents — Home-country extracts, notarised and translated as KGD requires

Official processing time: Not published as a single official English service-level time as of 2026-10-29
Official fees: No KGD registration fee stated in the English materials reviewed; notary/translation costs are separate
Portal: https://knp.kgd.gov.kz/
Local bank account: Pay VAT in KZT via KGD payment instructions
Filing frequency: Quarterly. Pay by the 25th day of the second month after the quarter
Payment currency: KZT
Input VAT recovery: Typically remittance-only for foreign e-services — confirm with KGD
Portal language: Russian/Kazakh portal; limited English
Penalties: Kazakh VAT late-compliance penalties

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Kazakhstan — Member firm
Deloitte Kazakhstan — Member firm
EY Kazakhstan — Member firm

Official sources

KGD — taxation of foreign e-trade / e-services companies
Tax Code Art. 827 (electronic trade / e-services VAT procedure)
Kazakhstan registration / authority portal

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No — register from the first in-scope supply. Botchannels
Is a local tax representative mandatory?: No for conditional foreign VAT registration
What rate applies?: 16% from 1 Jan 2026 (was 12% in 2025)
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice