Kazakhstan: Proposed tax measures for foreign e-commerce and electronic service providers
Draft amendments would expand reporting obligations, modify platform reporting deadlines, introduce suspension measures, and clarify VAT treatment for foreign digital sellers.
Proposed amendments to the Tax Code in Kazakhstan would introduce new measures affecting foreign companies engaged in e-commerce and the supply of electronic services to individuals in Kazakhstan.
Expanded reporting obligations for payment organizations
The proposed amendments would require payment organizations to provide the tax authorities with information on the aggregate amounts of payments and transfers made during a calendar quarter to:
- Registered foreign companies operating in Kazakhstan through online marketplaces
- Unregistered foreign companies operating through online marketplaces when more than 100 payments or transfers are made during a calendar quarter and the aggregate amount exceeds 1,000 Monthly Calculation Indices (MCI) (currently approximately KZT 4.3 million (about US$8,500))
Changes to reporting deadlines for internet platforms
The proposed amendments would change the reporting frequency for internet platforms that provide information regarding goods sold, services (works) performed, and/or payments made to individuals who are residents of Kazakhstan.
Currently, the information must be submitted monthly no later than the fifth day of the month following the reporting month. Under the proposal, reporting would be required quarterly, with submissions due no later than the 15th day of the second month following the reporting quarter.
New mechanism to suspend sales through online platforms
The draft law would establish a new mechanism for suspending the sale of goods and services through online platforms.
Under the proposal, the tax authorities could issue a decision suspending sales activities when an online platform fails to comply with:
- A notice on the elimination of violations of tax legislation
- A notice regarding discrepancies identified through a desk tax audit
The decision would be issued and delivered to the owner of the online platform.
Clarification of VAT treatment
The proposed amendments would clarify the VAT treatment of e-commerce transactions involving the sale of goods and the supply of electronic services to individuals.
Under the proposed changes, a foreign company would not be required to calculate and pay VAT when the value of the goods has already been included in the taxable import value, and import VAT has been paid to the state budget of Kazakhstan and is not subject to refund under the Tax Code.
Read a September 2026 report prepared by the KPMG member firm in Kazakhstan