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Kazakhstan: Public consultation on proposed framework for “conditional VAT registration”

Conditional VAT registration of foreign companies engaged in e-commerce through online marketplaces in Kazakhstan

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August 22, 2025

Kazakhstan’s State Revenue Committee on August 1, 2025, launched a public consultation on a proposed procedure for the conditional value added tax (VAT) registration of foreign companies engaged in e-commerce through online marketplaces in Kazakhstan. The proposal introduces a new framework for “conditional VAT registration” in line with the updated Tax Code, effective January 1, 2026.

Under the proposed mechanism, foreign companies would be included in a register of foreign VAT payers maintained by the tax authorities. To be listed, a foreign company would need to submit a confirmation letter to the tax authority specifying the information to be recorded. This letter would need to be submitted within one month from the date of the first payment for goods or services made by a buyer in Kazakhstan. The company would be recognized as a VAT payer from the date of that first payment. Additionally, companies would be required to notify the tax authorities of any changes to their registered data within 10 working days. The proposed mechanism introduces additions and clarifications to the existing conditional VAT registration regime. Nonresidents already registered would not need to re-register.

In addition, the scope of the rules has been broadened through an updated definition of “online marketplace,” which now includes intermediary services that facilitate sales, order processing, and payments. This expanded definition means that more entities may now fall within the scope of VAT registration in Kazakhstan.

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com
Chinedu Nwachukwu | chinedunwachukwu@kpmg.com
Yuliya Vakhrusheva | yvakhrusheva@kpmg.kz
Madina Mukhtarbekova | mmukhtarbekova@kpmg.kz

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