Kazakhstan — Value-added tax (VAT)
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Kazakhstan's general VAT rate is 12%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.minfin.gov.kz) in Astana.
Kazakhstan's consumption tax is called the Value-added tax (VAT), locally known as Nalog na dobavlennuyu stoimost (NDS),
Kosylgan kun salygy (KKS)
Kazakhstan VAT rates for 2020
- Zero-rated and exempt
Kazakhstan VAT number format
Businesses in Kazakhstan that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Number of certificate of registration for VAT (series with five digits and number of VAT registration certificate with seven digits).
Kazakhstan VAT return periods
Businesses in Kazakhstan that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Astana. Kazakhstan's VAT return periods are:
- General period
- Imports of goods from Belarus, Kyrgyzstan, Armenia and Russian Federation
Kazakhstan Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Kazakhstan are required to start collecting and remitting tax.
- Annual turnover of 30,000 times the minimum calculated index (MCI), approximately USD235,667 for 2016
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Kazakhstan are not required to collect taxes from the consumer.
Kazakhstan VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Kazakhstan VAT refund program, more info can be obtained from the Ministry of Finance.
Kazakhstan Tax Sources & Citations
- EN: Kazakhstan Value Added Tax
- RU: НДС
- CN: 增值税
- Kazakhstan Ministry of Finance (http://www.minfin.gov.kz)
- Ernst & Young global VAT tax study, Kazakhstan (updated 2020)
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