VATLive > Blog > Kazakhstan > Kazakhstan delays VAT on foreign e-services to 2021

Kazakhstan delays VAT on foreign e-services to 2021

  • Dec 7, 2019

Kazakhstan has delayed until 1 January 2021 the imposition on non-resident providers of electronic services to consumers the obligation to charge 12% VAT. The measure was to be introduced in January 2020.

When the requirement does come into place, non-resident providers and marketplaces controlling the provision of the service will be obliged to register and charge Value Added Tax. The affected taxable services include: software provided over the internet; online advertising; posting ad’s for goods or services; customer data services; online data storage; downloads of media; e-books; and website services.

Providers will have to determine if Kazakh VAT applies based on the country of residence of their customer, their IP address, telephone number or credit card issuer.


Latest Kazakhstani news


VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice Webinars


Stay ahead of the curve, sign-up to VAT Voice, our essential monthly round-up of VAT, GST and legislation news