VAT registration procedure will change from 2026
Today, a press conference was held at the State Revenue Committee, where they explained the innovations of the new Tax Code in terms of VAT registration.
The main change is that from January 1, 2026, a new procedure for VAT registration is introduced.
As the head of the VAT administration department Ә zimshayy қ Edil noted, the changes are aimed at simplifying procedures and increasing transparency for business.
VAT registration will be carried out in three forms:
• voluntary - optional;
• mandatory - with a turnover of more than 10,000 MCI (≈ 43 million tenge);
• conditional - for foreign online companies.
From 2026, taxpayers applying special tax regimes will not be able to be VAT payers. To maintain this status, you must switch to the general tax regime.
Notification of the selected mode is submitted before March 1, 2026.
Those who remain in simplified mode should be deregistered for VAT by the end of 2025.
All registration and deregistration procedures are available online - through the Taxpayer's Office or eGov.kz.
