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.