1. Registration of a value added tax payer is carried out in the form of:
1) voluntary registration of a tax payer;
2) mandatory registration of a tax payer;
3) conditional registration of a tax payer.
2. Mandatory and voluntary registration of a taxpayer is carried out in the taxpayer database.
3. The following are not subject to registration as a taxpayer:
1) a government agency;
2) a structural subdivision of a resident legal entity;
3) a person engaged in private practice;
4) a taxpayer applying a special tax regime;
5) an individual.
4. For the purposes of registering a taxpayer:
1) turnover is defined as the sum of the turnovers specified in subparagraphs 1) and 2) of paragraph 1 of Article 449 of the Code, with a cumulative total from the date established by Article 101 of the Code;
2) turnover threshold - turnover equal to 10,000 times the monthly calculation indicator in effect on January 1 of the relevant financial year.
5. Registration of a taxpayer is carried out on the basis of a tax application submitted to the tax authority at the location of the taxpayer, from the date of submission of such application.
6. After registration of the taxpayer, the manager and (or) the person responsible for settlements with the budget are required to undergo familiarization with the electronic invoice information system and the procedure for issuing electronic invoices at the tax authorities.
When registering and/or changing the registration data of a legal entity, as well as changing the director, biometric identification of the director is carried out in the electronic invoice information system.
7. In cases where the re-registration of a legal entity is recognized as invalid by a court decision that has entered into legal force at the request of state bodies, the said legal entity is not recognized as a taxpayer during the period from the date of such re-registration until the corresponding change is made to the register of numbers.
8. The provisions of this article, with the exception of subparagraph 3) of paragraph 1 of this article, shall not apply to a foreign company operating through an Internet platform on the territory of the Republic of Kazakhstan, subject to conditional registration.
Conditional registration of a foreign company as a taxpayer is carried out in accordance with Article 102 of the Code.