Navigating VAT in Kazakhstan

This guide provides an overview of VAT in Kazakhstan, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Kazakhstan.

Last Updated: November 2025
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First

Kazakhstan applies VAT on cryptocurrency transactions, one of the first countries to do so.

Kazakhstan at a glance.

Standard rate

12% VAT

Digital services VAT

Yes, at 12%

Mandate e-invoicing

Yes

Currency

Kazakhstani Tenge (KZT)

Zero-rated items

Exports of goods and international transportation services, sale of the goods in special economic zones, etc.

VAT format

Series with five digits and number of VAT registration certificate with seven digits

Fiscal representation

N/A

e-invoicing in Kazakhstan.
Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Pre-clearance (validation at submission)

Name of exchange infrastructure

Electronic Invoicing Information System (EIIS)

Format(s) used

XML, digitally signed with e signature

FAQs

The mandatory VAT registration threshold is when turnover exceeds 20,000 MCI (Monthly Calculation Index). Registration must be done within 10 business days after the month in which you exceed that threshold. Even if you don’t meet the threshold, you can voluntarily register for VAT.

Input VAT is not recoverable for goods or services that are not related to taxable turnover. Services or goods purchased from suppliers that have been declared inactive by courts are disallowed.

Foreign providers of electronically supplied services to individuals in Kazakhstan must register for VAT. They must pay 12% VAT on those electronic services.

Nearby countries.

Explore indirect tax information in these countries:

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