The following categories of taxpayers can be VAT payers:
- individual entrepreneurs;
- resident legal entities, except for state institutions;
- non-residents carrying out their activities in the Republic of Kazakhstan through a structural subdivision.
The activity of the above–named categories of taxpayers as VAT payers begins with statement on registration accounting on VAT, the procedure for which is prescribed by Articles 82-85 of the Tax Code and is voluntary or mandatory.
Taxpayers are subject to mandatory registering as the payer of value-added tax if they exceed the minimum sales turnover for a calendar year, which amounts to 20,000 times the monthly calculation index established by the law on the republican budget (61.2 million tenge) since 2022. It should be noted that the turnover minimum does not include the turnover of individual entrepreneurs applying a special tax regime based on a simplified declaration within 124,184 times the monthly calculation index (428.4 million tenge), in cashless form with the mandatory use of a three-component integrated system.
Also, the turnover minimum does not include the turnover of a taxpayer applying a special retail tax regime.
For registering as the payer of value-added tax, a taxpayer is obliged to submit a tax application to the tax authority at the place of location in person or electronically no later than ten working days from the end of the month in which the minimum turnover was exceeded.
Persons who are not subject to mandatory VAT registration have the right to submit a tax application for VAT registration to the tax authority at the place of their location in person or electronically, regardless of the size of turnover.
Registering as the payer of value-added tax for all taxpayers including newly registered ones, is made from the date of submission of the application.