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"
- 80% VAT Adjustment Not Applied to Export of Processed Agricultural Products: Official Clarification
- VAT for Gardeners, Fuel Imports, and Non-Residents: Key Outcomes of the Sixth Project Office Meeting
- Kazakhstan Launches Pilot Allowing VAT Payments in Digital Tenge for Public Procurement Suppliers
- Kazakhstan Proposes New List of VAT-Exempt Imported Goods for Public Discussion
- Are Medical Co-Providers Exempt from VAT Under State Healthcare Programs in 2026?














