The following entities are classified as Value Added payers:
1) entities and individuals officially registered for value added tax within the Republic of Kazakhstan’s taxpayer database;
2) persons importing goods into the territory of the Republic of Kazakhstan, governed by the customs legislation of the EEU and (or) the national legislation of the Republic of Kazakhstan.
As of January 1, 2026, VAT registration is categorized into following forms:
1) voluntary registration of any taxpayer (provided they are not specifically exempt from VAT registration under the law).
2) mandatory registration of any taxpayer Required for taxpayers (including trustees) whose turnover exceeds the established maximum threshold during a single calendar year.
3) conditional registration of any taxpayer (designated for foreign companies )
A tax payer is removed from the registration accounting as the taxpayer when:
1.transition from a generally established taxation procedure to a special tax regime;
2.termination of the activity or liquidation of the taxpayer.
Removal from the register due to non-achievement of the threshold is not provided.
Registration of a tax payer is not subject to:
1) the state body;
2) the structural subdivision of the resident legal entity;
3) a person engaged in private practice;
4) the taxpayer applying the STR;
5) an individual.
The maximum turnover threshold is established at 10,000 MCI (equivalent to 43,250,000 tenge).
When this turnover limit is exceeded, an application for mandatory registration must be submitted, and no later than 5 working days from the exceeding date.
In instances where a transaction is expected to exceed the maximum turnover threshold, the taxpayer is required to submit a tax statement before the transaction is finalized.
Any turnover that exceeds the threshold and occurs before the official VAT registration date is recognized as taxable turnover and subject to grounds for a lawsuit for the period of non-registration.