In January 2022, Kazakhstan introduces the obligation on the VAT payment by foreign companies that are engaged in e-commerce with goods or provide e-services to individuals. The Law1, dated 10 December 2020, No. 382-VI supplemented the Code of the Republic of Kazakhstan ‘On Taxes and Other Obligatory Payments to the Budget’ (hereinafter – the ‘Tax Code’)’ with a new ‘Section 25. Features of Taxation of Foreign Companies When Engaging in E-Commerce with Goods, Providing E-Services to Individuals’.
Source Mondaq
Latest Posts in "Kazakhstan"
- VAT Credit Only via E-Invoice System: Key Changes for Taxpayers from 2026
- VAT Evasion Schemes by Microfinance Organizations Uncovered: 55.9 Billion Tenge Hidden Turnover Detected
- Kazakhstan Amends VAT Declaration Form, Simplifies Refunds, and Expands Restrictions on Claims
- Finance Ministry Updates VAT Declaration Form for 2025: Key Changes to Refund Procedures
- Kazakhstan to Expand List of Goods Eligible for VAT Offset Method in 2026
