- Ways to register for VAT voluntarily include submitting a tax application in person, electronically through the taxpayer’s cabinet, or during the state registration of a legal entity on the e-government portal.
- A VAT registration certificate is issued within one working day of submitting the tax application.
- The minimum turnover for VAT registration is 20,000 times the MRP (73,840,000 tenge in 2024).
- Conditions for deregistering from VAT voluntarily include not exceeding the turnover threshold in the previous year and the current year.
- When changing the legal entity’s name, the VAT registration certificate is replaced within 3 working days based on information from the justice authorities’ system.
- Measures to prevent excessive VAT refunds to unscrupulous suppliers are being implemented.
- Changes to VAT on imports starting in 2025 and updates to the Tax Code from 2026 are discussed.
- Guidance on responding to notification of desk audits is provided.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
