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Kazakhstan: New reporting obligations for internet platform owners

Effective January 1, 2026

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february 25, 2026

The Ministry of Finance in October 2025 issued Order No. 614, introducing new reporting obligations for owners of internet platforms, effective January 1, 2026. The order mandates that both Kazakhstani and foreign-operated platforms report detailed transaction information involving Kazakhstani sellers and payments to Kazakhstani residents.

Platforms must provide detailed transaction data, including values by category, value added tax (VAT) amounts, returns, and commissions withheld. Reports are due monthly by the 5th day of the following month via the Integrated Tax Administration System (ITAS), or on a CD-ROM with a cover letter if technical issues arise.

Read a February 2026 report prepared by the KPMG member firm in Kazakhstan

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