Kazakhstan: Enforcement measures applied to tax non-compliant foreign digital platforms
Measures will be applied to foreign digital platforms that fail to fulfil their tax obligations in Kazakhstan, including the requirement to register for VAT purposes and pay the applicable VAT in Kazakhstan.
The State Revenue Committee recently reported that it restricted access to an international online platform operated by a foreign company that failed to comply with a desk tax audit notice.
The tax authorities have stated that such measures will be applied to foreign digital platforms that fail to fulfil their tax obligations in Kazakhstan, including the requirement to register for VAT purposes and pay the applicable VAT in Kazakhstan.
Read an October 2026 report prepared by the KPMG member firm in Kazakhstan