KZ Value-added tax (VAT) Rates Kazakhstan — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
12% 0% Tenge (KZT)

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)

which was introduced in December 1969.

European Union (EU) Member State

No


Kazakhstan VAT rates for 2017

Standard
12%
Other
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
Quarterly
Imports of goods from Belarus, Kyrgyzstan, Armenia and Russian Federation
Monthly

Kazakhstan Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Kazakhstan are required to start collecting and remitting tax.

Registration
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.


KZ Value-added tax (VAT) Rates Kazakhstan Tax Sources & Citations

  • EN: Kazakhstan Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Kazakhstan's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Kazakhstan tax information on this page is incorrect or out of date.
Citations:
  1. Kazakhstan Ministry of Finance (http://www.minfin.gov.kz)
  2. Ernst & Young global VAT tax study, Kazakhstan (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/kz-kazakhstan