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Kazakhstan has implemented VAT on electronic services provided to consumers by non-resident providers commencing 1 January 2021.
The State Revenue Committee of Kazakhstan defines the income from the following services as liable to VAT:
Foreign providers will be required to track and determine if a customer is a Kazakh resident. They may use the following criteria to determine this and the place of supply:
Non-resident entities are expected to register for VAT from 2021. This will include submitting quarterly VAT returns to declare VAT charged. There is no facility to recover Kazakh input VAT suffered.
+44 (0)1273 022400