Kazakhstan VAT compliance changes

A number of changes to the Kazakh VAT regime are to be implemented from January 2014.  These include:

1. Clarification of non-residents who act as de facto tax agents
2. Applications for changes to the payment dates of VAT liabilities
3. A new deadline of 10 working days for the settlement of outstanding VAT
4. Non-resident VAT payers will be able to settle their VAT bills on the 25^th (instead of the 15^th) of the month following the reporting period
5. Introduction of e-invoices
6. New rules on the deductability of input VAT on mixed use residential/commercial properties