The term of registration for VAT (value added tax), in case of exceeding the established minimum turnover, is ten working days from the end of the month in which the excess of the turnover over the minimum turnover occurred.

Dear taxpayers, we remind you that according to paragraph 2 of Article 82 of the Tax Code of the Republic of Kazakhstan, mandatory registration for value added tax is provided.

If the amount of turnover for the purposes of registration for value added tax exceeds the minimum turnover during a calendar year, persons subject to registration for value added tax are required to submit a tax application for registration for value added tax to the tax authority at the location.

The tax application is submitted no later than ten working days from the end of the month in which there was an excess of the turnover over the minimum turnover.

Such an obligation is provided for taxpayers who have exceeded the minimum turnover threshold in the amount of 20,000 times the monthly calculation index (this year it is 69,000,000 tenge), established by the law on the republican budget and effective as of January 1 of the corresponding financial year.

In case of violation by the taxpayer of the established deadline for filing a tax application to the state revenue authority on registration for value added tax – entails a fine in the amount of fifty monthly calculation indices, according to part three, Article 269 of the Administrative Code.

In case of establishing the fact of turnover during the period of non-registration as a VAT payer, the taxpayer is subject to administrative liability in accordance with part five of Article 275 of the Administrative Code, namely, the imposition of a fine in the amount of fifteen percent of the turnover amount for the period of non-registration.