Dear Readers,
In 2026 a New Tax Code will be introduced in Kazakhstan. Below is a brief overview of what we consider to be the most significant changes related to the VAT on the e-sale of goods and services (so-called Google tax) which will come into effect on 1 January 2026.
New rules for foreign Internet companies: what to know from 2026
The State is strengthening its regulation of foreign companies operating via online platforms. Below you will find an outline of the key changes that market participants will face from 2026.
1. What are “Internet platforms”?
For tax purposes, an Internet platform is defined as an online store or trading platform where goods are sold, services are provided, or intermediary services are offered, including the possibility of placing orders and making payments via access to such platforms.
2. Conditional registration of foreign companies
Foreign companies providing goods or services to individual customers in Kazakhstan via the Internet must now be listed in a special register:
- A register of foreign taxpayer-companies is created on the website of the State Revenue Committee of the Republic of Kazakhstan
- The company must submit a letter of registration no later than one month after receiving the first payment from a Kazakhstani customer
- In the event of data changes, the company must notify the Tax authority within ten business days of the change
Important: The foreign company is considered a taxpayer from the date of the first payment received from the customer.
3. VAT rate for foreign companies
A VAT rate of 16% applies to the taxable turnover of foreign companies selling goods online or providing services.
4. Access restriction to internet resources
If a foreign company fails to comply with the registration requirements or does not respond to notifications from the Tax authorities, its internet resource may be blocked.
The procedure is as follows:
- The Tax Authority issues a blocking decision
- The decision is forwarded to the authorized media-body which restricts access within three business days
- Once violations are remedied, access to the internet resource is restored through the same procedure
Should you have any questions, please do not hesitate to reach out to us. Our professionals at KPMG are ready to assist you.
Contacts
Vyacheslav Sosnovskiy
Partner,
Tax and Legal,
KPMG Caucasus and Central Asia
vsosnovskiy@kpmg.kz
Yuliya Vakhrusheva
Manager,
Indirect Tax,
KPMG Kazakhstan
yvakhrusheva@kpmg.kz
Madina Mukhtarbekova
Senior Consultant,
Indirect Tax,
KPMG Kazakhstan
mmukhtarbekova@kpmg.kz