VAT in Kazakhstan 2026: Registration, the 10,000 MCI Threshold, the 16% Rate, e-Invoices and Refunds

A new Tax Code took effect in Kazakhstan on 1 January 2026 — Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025. The standard VAT rate rose from 12% to 16%, and the turnover threshold for compulsory VAT registration was halved from 20,000 MCI to 10,000 MCI. With the monthly calculation index (MCI) set at KZT 4,325 for 2026, that threshold is KZT 43,250,000. The filing window for the registration application has been cut to five working days from the date the threshold is exceeded.

⚠ The structural change most often missed: under paragraph 3 of Article 99 of the Code, a taxpayer applying a special tax regime is not subject to VAT registration at all. Registration is available only under the general taxation regime. In 2026 the question "should we register for VAT" is therefore inseparable from the question "which tax regime should we operate under".

Who is a VAT payer in Kazakhstan in 2026

Article 447 of the Code recognises two categories of VAT payer: persons registered for VAT in the Kazakhstan taxpayer database, and persons importing goods into Kazakhstan under EAEU customs legislation and/or Kazakhstan customs legislation.

Import VAT is payable regardless of whether the importer is VAT-registered. Import liability depends neither on turnover nor on the tax regime applied.

The distinction matters for small business: a company on a special tax regime that is not VAT-registered still calculates and pays import VAT when bringing goods in from EAEU member states. Non-registration removes VAT on domestic turnover; it does not remove import VAT.

The Code sets out a third route — conditional registration — for foreign companies operating through an internet platform in Kazakhstan. Such companies are placed on the register by the tax authority rather than by their own application in the ordinary way.

The turnover threshold and how it is calculated

The threshold is turnover equal to 10,000 times the monthly calculation index in force on 1 January of the relevant financial year. The definition sits in subparagraph 2) of paragraph 4 of Article 99 of the Code.

The MCI for 2026 is KZT 4,325 under Article 7 of the Law of the Republic of Kazakhstan "On the Republican Budget for 2026–2028". The VAT registration threshold for 2026 is therefore KZT 43,250,000.

A mechanical detail with real consequences: the threshold is fixed by reference to the MCI on 1 January. A change in the MCI during the year does not move the threshold for that year.

Turnover for registration purposes is the sum of the turnovers referred to in subparagraphs 1) and 2) of paragraph 1 of Article 449 of the Code, taken on a cumulative basis from the date established by Article 101. In other words, it is neither bank receipts nor income as understood for corporate income tax purposes, but taxable turnover under the VAT rules. The gap between those three figures is precisely why so many businesses discover a breach of the threshold retrospectively.

Parameter	2025	2026
Standard VAT rate	12%	16%
Registration threshold	20,000 MCI	10,000 MCI
Threshold in tenge	78,640,000	43,250,000
Application deadline	10 working days after the end of the month of breach	5 working days from the date of breach
Registration while on a special tax regime	Available	Not available
VAT return filing window	By the 15th of the second month	Not before the 15th of the month following the period, and not later than the 15th of the second month

Three types of VAT registration

Paragraph 1 of Article 99 provides for three types of VAT registration: voluntary, compulsory and conditional. Voluntary and compulsory registration are effected in the taxpayer database.

Voluntary registration is open to taxpayers outside the restrictions of paragraph 3 of Article 99 and Article 102, before the threshold is reached. The commercial logic is input VAT recovery and the ability to trade with VAT-registered counterparties, for whom a non-registered supplier represents an effective price increase equal to the irrecoverable tax.

Compulsory registration is triggered when turnover exceeds the threshold during a calendar year, and in the other cases set out in Article 101.

Conditional registration applies to a foreign company operating through an internet platform in Kazakhstan and is governed by Article 102. The provisions of Article 99, other than subparagraph 3) of paragraph 1, do not apply to such companies.

Registration is effected on the basis of a tax application filed with the tax authority at the taxpayer's location, and takes effect from the date the application is filed.

The registration date is the filing date — not the date of the tax authority's decision and not the first day of the following month. The practical consequence is that turnover generated before the filing date remains turnover of an unregistered person, with the sanctions described below.

Deadlines: five working days, and the "apply before the transaction" rule

The tax application is filed on exceeding the threshold, and no later than five working days from the date of the breach — paragraph 3 of Article 101. Compared with the previous regime this is a sharp compression: the clock used to start at the end of the month in which the breach occurred.

Where a single transaction exceeds the threshold, the tax application must be filed before the turnover under that transaction takes place — paragraph 4 of Article 101.

⚠ A distinction the State Revenue Committee has had to clarify: the "before the transaction" duty attaches to the turnover under the transaction, not to the signing of the contract. If a contract will generate turnover above KZT 43,250,000 in one go, the application goes in before that turnover arises — before shipment or acceptance — not five days afterwards. Conversely, signing a long-term contract whose annual value will exceed the threshold does not by itself accelerate registration: cumulative actual turnover governs.

For businesses with large one-off contracts the implication is that threshold monitoring cannot live in the month-end close. It has to sit at the deal-planning stage, otherwise paragraph 4 of Article 101 is breached before finance ever sees the paperwork.

Applications are filed electronically through the Taxpayer's Cabinet or on paper in person. After registration, the head of the entity and/or the person responsible for settlements with the budget must complete a briefing at the tax authorities on the electronic invoice information system and the procedure for issuing e-invoices.

On registration, on any change to a legal entity's registration data, and on a change of chief executive, biometric identification of the head of the entity is carried out in the electronic invoice information system.

For non-resident-owned structures and companies with a foreign director this is a discrete operational task: biometrics require physical presence or access to the relevant services and cannot be delegated by power of attorney. Where the director is outside Kazakhstan, the step must be planned in advance alongside obtaining an IIN and an electronic signature. Adjacent ground is covered in LLP (TOO) in Kazakhstan for Foreigners.

Who cannot be registered for VAT

Paragraph 3 of Article 99 sets out a closed list of persons not subject to VAT registration:

•     a state institution;

•     a structural subdivision of a resident legal entity;

•     a person engaged in private practice;

•     a taxpayer applying a special tax regime;

•     an individual.

In 2026, VAT registration is possible only under the general taxation regime. A special tax regime and VAT payer status on domestic turnover are mutually exclusive.

This inverts the previous planning logic. Under the old Code a business on the simplified declaration that crossed the threshold registered for VAT and carried on in its regime. Now crossing the threshold means changing the tax regime outright — with consequences for the income tax rate, the reporting set and the treatment of expenses.

The mirror rule applies in the other direction: under Article 103 a payer is deregistered on moving from the general regime to a special tax regime, and on cessation of activity or liquidation.

Paragraph 4 of Article 722 states it directly: taxpayers on the special tax regime based on the simplified declaration are not social tax payers and are not VAT payers — except for VAT on imported goods and VAT on behalf of a non-resident.

That settles a question left open as the Code came into force, namely whether a business on a special regime pays non-resident VAT without being registered. The primary text answers it: import VAT and non-resident VAT survive regardless of regime and regardless of registration. The relief covers domestic taxable turnover only.

⚠ The practical consequence needs care: a business on a special regime buying services from a non-resident must calculate and pay the tax without holding registered payer status. Its e-invoicing position and input VAT rights differ from those of a payer under the general regime, so the transaction is best checked before payment rather than after.

The tax and reporting period for the special tax regime based on the simplified declaration is a half-year — paragraph 3 of Article 722. The VAT period is different, so the reporting cycles do not align when a business moves to the general regime.

VAT rates in 2026: 16%, 5%, 10% and zero

Rates are set by Article 503. The standard rate is 16% and applies to taxable turnover and taxable imports unless the article provides otherwise.

Rate	Application	Provision
16%	Taxable turnover and taxable imports as the general rule	Art. 503(1)
5% in 2026, 10% from 2027	Sale and import of medicines, medical devices, components for medical devices and technical assistive (compensatory) devices on the Government-approved list; supply of medical services by a licensed healthcare provider	Art. 503(2)
10%	Sale of domestically produced periodical printed publications	Art. 503(3)
0%	Turnover on the sale of goods, works and services covered by Chapter 47 of the Code, including exports	Art. 503(4)

The reduced rate on medicines and medical devices is 5% in 2026 and rises to 10% from 1 January 2027. Both figures are written into paragraph 2 of Article 503 itself — they do not depend on future amendments.

Rules on VAT exemption for imported medicines also took effect on 1 January 2026, adopted by Government Decree No. 1203 of 31 December 2025. The exemption applies to imports within the guaranteed volume of free medical care and compulsory social health insurance; it does not apply to medicines taxed at 5% (10% from 2027) under subparagraph 1) of paragraph 2 of Article 503. Exemption and reduced rating are two separate regimes, and neither absorbs the other.

The medical block carries exclusions: the reduced rate does not apply to the goods and services covered by subparagraph 28) of Article 474 and subparagraph 17) of paragraph 1 of Article 479. The list of medicines, medical devices and technical assistive devices is approved by the Government, so eligibility for 5% turns on presence in a subordinate list rather than on the description used in the contract.

Zero rating must be substantiated. Where turnover taxed at zero is not confirmed under Chapter 47, it becomes taxable at the standard 16%. For exporters this makes the evidence file a condition of the rate, not a reporting formality.

A separate rule applies on deregistration: taxable turnover determined under paragraph 4 of Article 461 is taxed at the rate in force on the date of deregistration for inventories, and at the rate in force on the date of acquisition for fixed assets, intangible and biological assets and investment property.

Tax period, the 300.00 return and payment deadlines

The VAT tax period is the calendar quarter — Article 504 of the Code.

The VAT return is filed with the tax authority at the taxpayer's location for each tax period, within a defined window. The rule is paragraph 1 of Article 505.

The VAT return is filed not earlier than the 15th day of the month following the reporting tax period and not later than the 15th day of the second month following that period.

The lower bound is new. There was previously no restriction on early filing, and many companies closed their reporting immediately after quarter end. From 2026 early submission of Form 300.00 is not possible — the system will not accept it. That changes the finance calendar and eliminates the "file early and forget" habit.

VAT is paid to the budget at the taxpayer's location not later than the 25th day of the second month following the reporting tax period. The same deadline covers VAT calculated on behalf of a non-resident.

The payment rule sits in Article 506. For imported goods the deadline follows Kazakhstan customs legislation. Where a liquidation return is filed, payment falls due not later than ten calendar days from the date the return is submitted to the tax authority.

The filing obligation does not extend to persons referred to in subparagraph 2) of paragraph 1 of Article 447 who have not been registered for VAT. A one-off importer without registration pays import VAT but files no Form 300.00.

A liquidation VAT return is required on deregistration under Article 103 and on liquidation under Chapter 7 of the Code. The practical link with company closure is covered in Liquidating an LLP in Kazakhstan in 2026.

e-Invoices: issuance deadlines and new duties

The electronic invoice is the document on which the entire Kazakhstan input VAT system rests. The duty to issue an invoice is set by Article 207 of the Code (Article 412 under the previous Code), and the requirement as to electronic form and the issuance procedure in the e-invoice information system by Article 209.

General deadline: an e-invoice is issued not earlier than the date of the turnover and not later than 15 calendar days after that date, unless the Code provides otherwise.

The period for supplying an e-invoice at a buyer's request has been cut from up to 180 calendar days to no more than 15 calendar days from the date of the turnover. For buyers this is material: the option of assembling missing documents six months later is gone, and with it the practice of restoring input VAT retrospectively.

On acquiring works and services from a non-resident, a VAT-registered buyer must issue an e-invoice on behalf of the non-resident no later than 5 calendar days from the date the VAT is paid to the budget.

This is a new 2026 duty and it fixes the order of operations. First determine the place of supply under Article 459, then calculate and pay the non-resident VAT, and only after payment issue the self-invoice — which is what supports the input VAT claim, by reference to the date of issue.

For certain operations a consolidated monthly e-invoice remains available, provided it is issued no later than the 20th day of the following month. During a state of emergency, paper invoices must be entered into the information system within 30 calendar days of the regime ending.

Article 88 introduces a procedure under which the tax authority may suspend e-invoice issuance. Where issuance has been suspended, the invoice must be entered into the information system within 15 calendar days after the suspension is lifted. A comparable rule applies to periods of technical failure of the system confirmed by the authorised body.

⚠ Suspension of e-invoice issuance under Article 88 is not merely a documentary problem. A company that cannot issue e-invoices effectively cannot ship to VAT-registered buyers: without the invoice they get no input credit and will decline the supply. Suspension risk belongs on the operational register, not the accounting one.

VAT on non-resident services: when the liability arises

A Kazakhstan buyer registered for VAT must self-assess and pay VAT on the acquisition of works and services whose place of supply is Kazakhstan. Turnover from acquisitions from non-residents is governed by Article 454, and the place-of-supply rules by Article 459.

The rate is the standard 16% unless zero rating or an exemption applies. The tax is calculated on the value of the works and services acquired and paid within the general deadline — no later than the 25th day of the second month following the reporting tax period. The date of the turnover is determined under Article 460, and it is that date which fixes the quarter the payment belongs to.

A worked example of the timing: an acceptance act signed in July falls in the third quarter, so the non-resident VAT is due by 25 November. Misdating the turnover shifts the deadline by a whole quarter.

Intra-EAEU trade runs on a separate track. VAT on exports and imports of goods, works and services between EAEU member states, and its administration, are governed by Chapter 52 of the Code (Articles 511–533) rather than by the general non-resident rules. For businesses trading with Russian, Kyrgyz or Belarusian counterparties this matters: a distinct substantiation procedure and distinct reporting forms apply.

The Code lists situations in which no acquisition turnover arises. These include cases where the value of the works and services is already included in taxable imports under Article 518 and the VAT on goods imported from EAEU member states has been paid and is not refundable; where the works and services constitute turnover of a structural subdivision of a non-resident legal entity under paragraph 3 of Article 452; and where the price of electronically supplied services received from a non-resident already includes VAT paid by the foreign company under Section 21 of the Code.

That last exclusion is the practical test for buyers of foreign software and cloud services: if the foreign supplier has itself paid Kazakhstan VAT under Section 21, the buyer does not charge non-resident VAT again.

This can only be verified from the supplier's documents — the Kazakhstan VAT amount shown on the invoice and evidence that the foreign company accounts for it. There is no automatic presumption, and an error in either direction is costly: under-charging attracts assessments and interest, over-charging creates an overpayment recoverable only through a separate procedure.

Foreign companies and digital VAT

A foreign company operating through an internet platform in Kazakhstan is subject to conditional registration under Article 102. The general provisions of Article 99, other than subparagraph 3) of paragraph 1, do not apply to it.

Conditional registration differs from ordinary registration in that it is effected by the tax authority and does not require an application in the ordinary way from the foreign company. The date of recognition as a payer is the date of the first payment made by a customer in favour of the foreign company, and all receipts fall within the charge.

The term is defined in subparagraph 11) of Article 3: a foreign company operating through an internet platform in Kazakhstan is a non-resident legal entity selling goods and/or supplying services through an internet platform in Kazakhstan.

The taxation rules sit in a dedicated section of the Code covering the taxation of foreign companies engaged in electronic trade in goods and the supply of electronic services to individuals. It is a standalone regime whose mechanics differ from ordinary registration: the foreign company is not required to maintain full Kazakhstan tax accounting or to file Form 300.00 on general terms. The Code also introduces the internet platform operator, which is treated as a tax agent in the cases it prescribes (subparagraph 13) of Article 3).

⚠ A note on confidence levels. We did not verify against the primary text the specific rate applicable to electronically supplied services of foreign companies: the section itself and the Article 3 definitions are verified, the rate is not. Do not carry the standard 16% across to this position by analogy — check it directly against the current wording of the Code or obtain a clarification from the state revenue authority. Every other figure in this article is supported by the text of the cited articles of the Code and by the instruments listed in the sources.

Separately, the "Digital VAT" pilot has been extended to 31 December 2026, and the authorities have announced a register of foreign VAT payers together with automated monitoring of e-invoice issuance. For cross-border sales models this means that data matching across platforms, banks and the tax authority becomes routine rather than selective.

Input VAT: what changed

The right to recover input VAT is the principal commercial reason to register before reaching the threshold. A business without VAT payer status absorbs input tax into the cost of acquisition — it becomes an expense.

Input VAT on goods, works and services acquired is accounted for in the tax period in which the goods, works or services are received. For non-resident VAT, the payer may claim the amount as input VAT on the basis of the self-issued e-invoice, by reference to its date of issue.

Producers and processors of agricultural products and aquaculture products, including peasant and farming enterprises within Article 490 of the Code, receive an additional input VAT amount of 80%.

Taxpayers located in administrative-territorial units without public telecommunications networks are subject to a special rule: input VAT is accounted for in the tax period in which the payment to the budget falls, including by way of set-offs under Articles 122 and 123 of the Code.

Refund of excess VAT: the simplified route and the timelines

Refunds of excess VAT sit in a dedicated set of provisions: Article 125 sets out the general rules, Article 126 the procedure for payers making zero-rated supplies, Article 127 the simplified procedure, Article 128 the procedure following a thematic tax audit, and Article 129 the procedure for particular categories of taxpayer.

The simplified procedure under Article 127 is a refund of excess VAT without a tax audit.

⚠ A qualification that matters more than the slogan. The state revenue authorities described the reform as "simplified refunds for all exporters", but that is an estimate of coverage, not the rule. Under Article 127 the simplified procedure is available to payers under tax monitoring who made zero-rated supplies during the calendar year, and to payers whose zero-rated turnover is at least 50 per cent of total taxable turnover for the tax period. An exporter whose exports are below half of turnover does not meet that test.

Refund route	Period	Start of the count
Simplified (Art. 127)	15 working days	The day the VAT return containing the refund claim is filed
Following a thematic tax audit (Art. 128)	55 working days	The day the deadline for filing the VAT return containing the claim expires
Particular categories (Art. 129)	20 tax periods in equal instalments	By the 25th day of the second month of each tax period, from the period following the one in which the claim was filed

Before 2026 the 55-working-day period applied only to payers whose zero-rated turnover was at least 70 per cent of total taxable turnover; everyone else waited 75 working days. From 2026 a single 55-working-day period applies to audit-based refunds.

On the state revenue authorities' own estimate, the number of exporters eligible for the simplified route increases more than twentyfold — from 40–50 companies to over a thousand. The refundable amount is determined using the tax risk management system, benchmarked against prior audit results and the amount confirmed for refund over the preceding 12 months.

The role of the "Pyramid" analytical report has changed as well. It was previously used to identify breaches along the entire supply chain, so a default by a fourth-tier supplier could justify refusing a refund. From 2026 it serves to identify risk zones: counter-audits are assigned to the risks identified, and debit balances are refused only where breaches are confirmed at the level of direct suppliers.

The Rules on refunding excess VAT were approved by order of the Acting Minister of Finance of Kazakhstan of 30 October 2025 No. 649, made under paragraph 12 of Article 125 of the Code, and took effect on 1 January 2026.

This is a standalone instrument replacing the 2018 rules, not an amendment to them. Any procedural detail of the refund process should therefore be checked against the 2025 wording: deadlines, the content of the claim and the operation of the risk management system all differed under the earlier rules.

A confirmed amount is refunded as the taxpayer elects — credited to a bank account or set off against other taxes. For foreign-owned companies that makes banking arrangements part of the refund process; the practical side is covered in Opening a Bank Account in Kazakhstan for a Foreign Company.

For export-oriented businesses the bottleneck has therefore moved from formal supply-chain objections to the quality of the company's own file: export substantiation under Chapter 47, clean e-invoices and no tax arrears. Those elements now determine whether a claim runs on the 15-working-day track or the 55-working-day one.

Deregistration

A payer is removed from the VAT register under Article 103. There are two grounds: migration from the general taxation regime to a special tax regime, and cessation of activity or liquidation.

The list is closed, which is a material tightening. Deregistration "on application because turnover has fallen" is not a standalone ground under the new Code: a company that has become a payer under the general regime remains one until it changes regime or ceases to trade.

Deregistration triggers VAT on the remaining stock: under paragraph 4 of Article 461 taxable turnover is determined by reference to inventories and assets on hand, and the rate follows paragraph 5 of Article 503 — the rate in force at deregistration for inventories, and the rate in force at acquisition for fixed assets, intangible and biological assets and investment property.

The Code also allows deregistration at the initiative of the tax authority — including where the taxpayer is entered in the register of dormant taxpayers, and where the permitted period of stay in Kazakhstan of a foreign chief executive or sole founder has expired.

Penalties: what late registration costs

Liability for VAT registration failures arises under the Code of Administrative Offences and consists of two independent sanctions applied together.

Breach	Sanction	Provision
Breach of the VAT registration deadline	50 MCI	Art. 269(3) CAO
Generating turnover while unregistered	15% of the turnover for the unregistered period	Art. 275(5) CAO
Failure to issue an e-invoice, or late issuance (first occurrence)	Warning	CAO

50 MCI in 2026 equals KZT 216,250. The Article 275(5) penalty is calculated on turnover from the date the threshold was exceeded to the date of actual registration, and on any significant turnover it dwarfs the fixed component.

It is the second sanction that makes delay genuinely expensive. A company that discovers the breach three months later pays not only the fixed 50 MCI but 15% of the whole of that three-month turnover — on which it never charged VAT to customers and has no one left to pass it on to.

Where a breach surfaces retrospectively, sequence matters: fix the actual date of the breach, file the application, and only then build the position on turnover generated while unregistered. That kind of remediation is best run through UPPERSETUP legal servicesalongside the accounting recalculation.

A transitional period without administrative liability was provided for micro and small business in the first months after the new Code took effect. It should not be relied on as live protection in 2026: the relief was time-limited, and its application to a specific case can only be confirmed by a current clarification from the state revenue authority.

An eight-step action plan for 2026

•     Step 1. Settle the tax regime first. VAT registration exists only under the general regime. For a business on a special tax regime, the registration decision is simultaneously a regime decision.

•     Step 2. Calculate turnover on VAT rules. Track the turnovers under subparagraphs 1) and 2) of paragraph 1 of Article 449 cumulatively — not bank receipts and not corporate income tax income.

•     Step 3. Add a pre-deal control point. Any transaction capable of generating turnover above KZT 43,250,000 in one go requires the application to be filed before the turnover arises.

•     Step 4. File within five working days of the breach. The registration date is the date the application is filed.

•     Step 5. Complete the e-invoice system briefing and the director's biometric identification. For a foreign director, plan this in advance.

•     Step 6. Configure e-invoicing. Not earlier than the date of turnover and not later than 15 calendar days after it; for non-resident acquisitions, within 5 calendar days of paying the tax.

•     Step 7. Respect the return window. Form 300.00 is filed between the 15th of the month following the quarter and the 15th of the second month; payment falls due by the 25th of the second month.

•     Step 8. If you export, test eligibility for the simplified route and build the file. Zero-rated turnover of at least 50% or tax monitoring status, Chapter 47 export substantiation, clean e-invoices, no arrears. Registration, e-invoice administration and preparation of the refund claim are covered by UPPERSETUP accounting services.

Common mistakes and what they cost

•     Monitoring the threshold against bank receipts. VAT turnover and money received are different figures. A business watching its bank statement discovers the breach late and lands the 15% penalty on the entire unregistered period.

•     Applying the current MCI rather than the 1 January figure. The threshold runs off the MCI in force on 1 January of the financial year — KZT 4,325 in 2026. Any other figure produces the wrong control point.

•     Filing after a large transaction instead of before it. Paragraph 4 of Article 101 requires the application before the turnover under a threshold-breaching transaction. The five-day rule does not apply to that case.

•     Assuming a special tax regime can coexist with VAT. Under paragraph 3 of Article 99 a taxpayer on a special regime is not subject to registration. "Stay on the simplified declaration and register for VAT" is not available, and breaching the regime limits means moving to the general regime.

•     Filing Form 300.00 early. From 2026 the return is not accepted before the 15th of the month following the reporting period. The long-standing "close the quarter, file immediately" routine no longer works.

•     Skipping the non-resident e-invoice. Without the self-issued e-invoice there is no basis for claiming non-resident VAT as input tax: the tax is paid and the credit lost. The deadline is 5 calendar days from payment.

•     Relying on the old 180-day window for supplier invoices. The period for supplying an e-invoice on request is now 15 calendar days from the date of turnover. Late document collection no longer rescues the credit.

Who feels the reform most, and when to seek review

The heaviest pressure falls on businesses turning over between KZT 43 million and KZT 80 million a year. In 2025 they sat below the 20,000 MCI threshold and operated outside VAT; in 2026 they face compulsory registration, a simultaneous move to the general regime, and a 16% rate. Where the customer is a retail consumer who cannot recover VAT, that is direct margin compression rather than a pass-through tax.

Exporters, by contrast, gained: zero rating combined with a 15-working-day simplified refund and the new approach to the "Pyramid" report materially improves working capital cycles.

Specialist review is warranted in four situations: when turnover approaches the threshold during the year; when planning a single transaction of a size comparable to the threshold; when works and services are bought regularly from non-residents, where the place of supply must be determined and the pay–invoice–credit chain closed correctly; and where there are exports, since the quality of the file drives the refund timeline.

Adjacent ground is covered in Kazakhstan's Tax System 2026, and the choice between the general jurisdiction and the AIFC regime in AIFC or LLP. For foreign-owned companies the operational side is covered by UPPERSETUP accounting services — registration, e-invoice administration and Form 300.00 preparation — and structuring and incorporation by company registration services.

Frequently asked questions

What is the VAT registration threshold in Kazakhstan in 2026?

Turnover of 10,000 MCI in force on 1 January of the financial year. At an MCI of KZT 4,325 that is KZT 43,250,000 for the calendar year, under subparagraph 2) of paragraph 4 of Article 99 of the Tax Code.

How quickly must the registration application be filed?

No later than five working days from the date the threshold is exceeded. Where a single transaction exceeds the threshold, the application must be filed before the turnover under that transaction arises. The rules are paragraphs 3 and 4 of Article 101.

Can a taxpayer on a special tax regime register for VAT?

No. Under paragraph 3 of Article 99 a taxpayer applying a special tax regime is not subject to VAT registration. Registration is available only under the general taxation regime.

What is the VAT rate in Kazakhstan in 2026?

The standard rate is 16% on taxable turnover and taxable imports. A 5% rate applies in 2026 to medicines, medical devices and medical services under paragraph 2 of Article 503, rising to 10% from 2027. A 10% rate applies to domestically produced periodical printed publications, and zero rating to the turnover covered by Chapter 47.

When are the VAT return and the payment due?

The return is filed not earlier than the 15th day of the month following the reporting tax period and not later than the 15th day of the second month following it. The tax is paid not later than the 25th day of the second month following the reporting tax period.

What happens if the registration deadline is missed?

Two sanctions apply together: a fine of 50 MCI under Article 269(3) of the Code of Administrative Offences for the missed deadline, and a fine of 15% of turnover generated while unregistered under Article 275(5).

What is the deadline for issuing an e-invoice in 2026?

Not earlier than the date of the turnover and not later than 15 calendar days after it, unless the Code provides otherwise. An e-invoice on behalf of a non-resident is issued within 5 calendar days of paying the non-resident VAT to the budget.

How fast is an exporter's VAT refund?

Fifteen working days under the simplified procedure of Article 127, with no tax audit, counted from the day the return containing the claim is filed. The simplified route is open to payers under tax monitoring who made zero-rated supplies and to payers whose zero-rated turnover is at least 50 per cent of total taxable turnover for the period. Following a thematic tax audit the period is 55 working days.

Key takeaways

•     The new Tax Code — Code No. 214-VIII of 18 July 2025 — took effect on 1 January 2026.

•     The standard VAT rate is 16%; the reduced rate on medicines, medical devices and medical services is 5% in 2026 and 10% from 2027; 10% applies to domestic periodicals; zero rating applies under Chapter 47.

•     The registration threshold is 10,000 MCI — KZT 43,250,000 at the 2026 MCI of KZT 4,325.

•     The application is filed within five working days of the breach, and before the turnover arises where a single transaction exceeds the threshold.

•     A special tax regime and VAT registration are mutually exclusive: registration exists only under the general regime.

•     Form 300.00 has a filing window from the 15th of the following month to the 15th of the second month; payment is due by the 25th of the second month.

•     E-invoices are due within 15 calendar days of the turnover; non-resident self-invoices within 5 calendar days of paying the tax.

•     Excess VAT is refunded within 15 working days under the simplified route of Article 127 (available where zero-rated turnover is at least 50% or the payer is under tax monitoring), or 55 working days following a thematic audit under Article 128.

•     Late registration costs 50 MCI plus 15% of the turnover generated while unregistered.

Summary 

Kazakhstan has operated under Tax Code No. 214-VIII of 18 July 2025 since 1 January 2026. The standard VAT rate is 16% and applies to taxable turnover and taxable imports under paragraph 1 of Article 503. The reduced rate on medicines, medical devices and medical services is 5% in 2026 and 10% from 1 January 2027; a 10% rate applies to domestically produced periodical printed publications; zero rating applies to the turnover covered by Chapter 47, including exports. The compulsory VAT registration threshold is turnover of 10,000 MCI in force on 1 January of the financial year — KZT 43,250,000 at the 2026 MCI of KZT 4,325. The tax application must be filed no later than five working days from the date the threshold is exceeded, and before the turnover arises where a single transaction exceeds the threshold. A taxpayer applying a special tax regime is not subject to VAT registration: registration exists only under the general taxation regime. The VAT return is filed not earlier than the 15th day of the month following the reporting tax period and not later than the 15th day of the second month, and the tax is paid not later than the 25th day of the second month. E-invoices are issued not earlier than the date of turnover and not later than 15 calendar days after it, and an e-invoice on behalf of a non-resident within 5 calendar days of paying the tax. The VAT tax period is the calendar quarter. Excess VAT is refunded within 15 working days under the simplified procedure without an audit where zero-rated turnover is at least 50 per cent of taxable turnover or the payer is under tax monitoring, and within 55 working days following a thematic tax audit. Missing the registration deadline attracts a fine of 50 MCI plus 15% of the turnover generated while unregistered.

Sources

•     Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025 "On Taxes and Other Obligatory Payments to the Budget (Tax Code)" — Articles 88, 99, 101, 102, 103, 207, 209, 447, 449, 454, 459, 461, 503, 505, 506, Chapter 47, Section 21

•     Adilet legal information system — official text of the Tax Code (adilet.zan.kz/rus/docs/K2500000214)

•     Law of the Republic of Kazakhstan "On the Republican Budget for 2026–2028", Article 7 — the MCI for 2026

•     Code of the Republic of Kazakhstan on Administrative Offences — Article 269(3), Article 275(5)

•     Rules on refunding excess VAT, approved by order of the Acting Minister of Finance of Kazakhstan of 30 October 2025 No. 649 (in force from 1 January 2026)

•     Government Decree of the Republic of Kazakhstan No. 1203 of 31 December 2025 on VAT exemption matters in healthcare

•     KPMG Kazakhstan — commentary on the new Tax Code: conditions of the simplified VAT refund procedure and the exemption rules for imported medicines

•     State Revenue Committee of the Ministry of Finance of Kazakhstan — clarification on the registration trigger for transactions exceeding 10,000 MCI (March 2026)

•     State revenue departments of the SRC — materials on the simplified VAT refund procedure from 2026

Disclaimer

This material is for informational purposes only and does not constitute legal, tax, financial, investment or consulting advice. Before making decisions, obtain individual professional advice taking account of your specific circumstances, jurisdiction, company status and current regulatory requirements. Information is accurate as of August 2026.