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).

Should you register for Kazak VAT?

VAT registration is required of businesses undertaking the following supplies:

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

Latest Kazakhstani news

Kazakhstan to retain VAT

December 8, 2016

Kazakhstan has withdrawn plans to scrap its VAT regime in favour of a simplified Sales Tax system. VAT in Kazakhstan is currently 12%, and is...

Kazakhstan VAT e-invoices

October 6, 2016

Kazakhstan is seeking to compel more high-risk traders to adopt electronic invoices. The proposal is to include commodity traders from the start of 2017. Many...

Kazakhstan withdraws VAT

September 25, 2015

Kazakhstan has approved plans to withdraw its Value Added Tax regime next year. It will be replaced with a simple Sales Tax. This will be...