New procedure for VAT registration and de-registration starting in 2026

The State Revenue Department of East Kazakhstan region reports that the new Tax Code will come into force on January 1, 2026.

The changes affected the provisions on VAT registration:

Registration of a VAT payer is made in the form of:

1. voluntary registration of a tax payer (for everybody except those who are not subject to VAT registration);

2. mandatory registration of a tax payer (if the maximum turnover threshold is exceeded during a calendar year (also the trustee);

3. conditional registration of a tax payer (for foreign companies).

The maximum turnover threshold is 10 000 MCI.

They are not subject to registration of a tax payer is:

1. state body;

2. structural subdivision of the resident legal entity;

3. a person engaged in private practice;

4. the taxpayer applying the STR;

5. an individual.

An application for mandatory registration must be submitted when the turnover limit is exceeded, but no later than five working days from the date of such an excess.

In the case of a single transaction that exceeds the maximum turnover threshold, the taxpayer is required to submit a tax statement before the transaction is completed.

Any turnover exceeding the maximum threshold and realized in the period prior to the taxpayer's registration date is recognized as taxable turnover for the non-registration period and is subject to enforcement actions.

A tax payer is derigistered when:

1. when a taxpayer changes from the general taxation tegime to a special taxation regime;

2. termination of activity or liquidation of a tax payer

De-registration because of not reaching the threshold is not provided.