Kazak VAT rates and VAT compliance

VAT rates in Kazakhstan

The main VAT rate in Kazakhstan is 12%.

The current rates are:

Kazakhstan VAT rates

Rate Type Supplies

12%

Standard All goods and services not subject to zero rating or exempt status. Imports.
0% Zero Exports; international transport services; oil.
Exempt Exempt Land and residential real estate; financial services; entrance to cultural and sporting events; medical; education.

Kazak VAT compliance

VAT Invoices

Tax payers must produce VAT invoices within 15 days of provision of the goods or services. Invoices may be paper-based or electronic. The latter must be provided via the state’s online invoice clearing portal with an electronic signature. Tax receipts may be issued in lieu of full VAT invoices for cash payments on B2C transactions.

Any foreign currency amounts must also be shown in the local currency with reference to the foreign currency exchange rate applied.

Time of supply rules

The date on which the VAT becomes due is known as the tax point, or time of supply. For goods, the tax point is when the goods are delivered.

For services, it is the time of provision and completion of the services. For continuous supplies, the tax point is the end of each calendar for the duration of the contract.  VAT on imports is due at the point of clearing the goods into the country.


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Kazakhstan has withdrawn plans to scrap its VAT regime in favour of a simplified Sales Tax system.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...