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Resident Kazak businesses providing taxable supplies should VAT register if they are above the annual VAT registration threshold.
There is no scope for group VAT registration schemes. Special VAT registrations may be set-up for joint projects between separate companies. Non-resident businesses may not VAT register. Customers of non-residents should instead use the reverse charge mechanism to self-assess the VAT. Local branches of non-resident businesses may register.
In Kazakhstan, the VAT registration threshold is 30,000 times the Monthly Calculation Index, used for the calculation of tax levels and social payments. At the start of 2019, this was 2,525 KZT.
Businesses below this threshold may voluntarily register for VAT.
Non-resident businesses may not VAT register in Kazakhstan.
+44 (0)1273 022400