On October 21, 2025, the Ministry of Finance of Kazakhstan issued Order No. 614, introducing new reporting obligations for owners of internet platforms, effective from January 1, 2026.
Scope of reporting platforms
The requirements apply to all internet platforms operated by both Kazakhstani and foreign companies through which:
- Kazakhstani sellers (individuals and legal entities) conduct sales of goods or provide services;
- Payments are made to individuals who are residents of Kazakhstan (including individual entrepreneurs).
Reportable transactions
The reporting form requires detailed information on transaction values by category (e.g., food, clothing, software, medical and educational services, etc.), VAT amounts, returns, and commissions withheld by the platform. Transactions in foreign currency must be converted into Kazakhstani tenge at the exchange rate on the transaction date.
Reportable sellers
Reportable sellers include all residents of Kazakhstan (both individuals/individual entrepreneurs and legal entities) who sell goods or provide services through the platform. The Order does not specify any exclusions for particular categories of residents. Sales made by non-residents are not subject to reporting.
Monetization subject to disclosure
All internet platform owners are required to disclose information on payments made to individuals who are residents of Kazakhstan and registered on the platform.
Compliance obligations
Reports must be submitted monthly, no later than the 5th day of the month following the reporting period, via the Integrated Tax Administration System (ITAS). In case of technical issues, reports may be submitted on a CD-ROM with a cover letter. Reports must be in Kazakh or Russian and signed by the platform’s director, who bears personal responsibility for the accuracy and timeliness of the data. If there are no reportable transactions, a nil report must be submitted.
Other obligations
The Order does not establish specific procedures for verification (such as annual checks of seller residency) or deadlines for correcting errors in the submitted data. However, platform directors remain responsible for the accuracy and completeness of the information provided.
Please consider these changes when planning your business activities for 2026 and beyond.
The KPMG team is ready to provide advisory services to help you assess the impact of the new requirements on your operations, as well as to support you in adapting your business processes in light of the changes, including those related to VAT.
Please feel free to reach out to us for further clarifications and tailored recommendations.