COUNTRY GUIDES / Kazakhstan

Kazakhstan tax guide for businesses

VAT Rate
12%
E-Invoicing
Mandatory
Real-Time Reporting
Mandatory
Digital Service Tax
No
Products supported
Lookup
Tax ID validation
Tax
Tax amount calculation
Invoicing
Compliant invoice generator
Reporting
Real-time transaction reporting

Compliance And Rates

VAT Number Format In Kazakhstan

VAT number in Kazakhstan contains 12 digits (e.g., 123456789012).

VAT Rates In Kazakhstan

The standard VAT rate in Kazakhstan is 12%. Some goods and services are exempt from VAT, such as exportations and international transport.

  • 12% (Standard) – applies to sales turnover in Kazakhstan and imports of goods and services to Kazakhstan.
  • 0% (Zero) – export of goods, international transportation.

VAT Payments And Returns In Kazakhstan

All businesses in Kazakhstan must submit periodic VAT reports and payments. A tax period for the value-added tax is a calendar quarter.


VAT Payments Frequency In Kazakhstan

Unless otherwise provided by Article 271 of the Tax code, a payer of the value-added tax shall pay the tax, subjected to contributions to the budget at the location for each tax period no later than the 25th of the second month following the reporting tax period.


VAT Returns Frequency In Kazakhstan

If a payer of the value-added tax did not specify the requirement to refund an excess of the value-added tax in the declaration for the value-added tax, this excess shall be set off against future payments for the value-added tax or could be required to return.

Invoice Requirements

An invoice which is subject to offset of the value-added tax in accordance with Article 256 of the VAT Act shall specify:

  • The index number of the invoice in Arabic numerals
  • the date of issuance of the invoice
  • supplier data (company name, address, tax identification number)
  • customer data (address and other data if available, tax identification number)
  • full description of goods and services provided
  • the net, the taxable value of the invoice
  • rate and amount of VAT applicable for the category of goods and services provided
  • the invoice total, the gross amount
  • in cases specified by paragraph 18 of this Article, the supplier status – consignor or consignee
  • statement message in case of special supplying or tax regimes (e.g., on turnovers which are exempted from the value-added tax – the indication “Without VAT”)

E-Invoicing

All taxpayers in Kazakhstan are obliged to issue VAT invoices in an electronic format through the government’s website called IS ESF as of January 2017 for certain goods and services as defined by Kazari law.

IS ESF is an official state system of the State Revenue Committee of Kazakhstan that offers the ability to issue, process, and store invoices in an electronic format. It is used to transfer invoicing information between participants (customers, suppliers, and the state).

Real-Time Invoice Reporting

Kazakhstan introduced the “Virtual Warehouse” module for e-invoicing platforms to track movements and processing of goods from the import/production to the final consumption or export. If the good is not registered in VW and recognized by the system, a sale is impossible, and an e-invoice can not be issued.

The Virtual Warehouse module of the IS ESF is created to systematize the accounting of goods, automatic calculation of balances, and automation of the business process of posting imported goods. Information on goods in physical warehouses of taxpayers, as well as all electronic documents that produce goods to the aircraft, moving and writing off goods from the Virtual warehouse, will be stored in the ES ISF VS.

The legislation does not contain a detailed explanation of the VW module.

Companies have to obtain authentication keys and use electronic digital signature available in the National certifying center of Kazakhstan.

Easier way to automate taxes

Schedule a demo to test our products, or just create an account and start automating taxes. You can also contact us to discuss any specifics around your business.