Kazakhstan VAT

Kazakhstan implemented a Value Added Tax (VAT) regime in 1991 following the dissolution of the Soviet Union. It is overseen by the Ministry of Finance and legislated via the tax code.

Locally, it is known as Nalog na dobavlennuyu stoimost (NDS).

VAT registration is required of businesses undertaking the following supplies:

• Importation;
• Domestic supply of goods; and
• Domestic supply of services.