Ljubljana, December 15, 2025 – The Ambassador of Kazakhstan to Slovenia Altay Abibullayev held a meeting with Ms. Tamara Zajc Balažič, Director of the Spirit Slovenia, Business Development Agency, during which the parties discussed concrete steps to implement the agreements reached following the official visit of the President of the Republic of Slovenia to Kazakhstan in March 2026, as well as the outcomes of the Kazakhstan–Slovenia Business Forum held within its framework.The sides underscored the strategic importance of further expanding cooperation in a number of priority and high-potential areas, including the pharmaceutical industry, artificial intelligence and information and communication technologies, the development of transport and logistics infrastructure involving the Port of Koper and the Middle Corridor, as well as collaboration in hydropower, greenhouse technologies and modern agriculture, with a strong emphasis on the introduction of innovative and sustainable solutions.In the context of promoting non-commodity Kazakh exports with high added value under the “Made in Qazaqstan” brand on international markets, particular attention was paid to Slovenia’s successful experience in developing and promoting national brands such as “I feel Slovenia” and “Slovenia: Green. Creative. Smart.” These brands have become widely recognised hallmarks of Slovenia’s export promotion, investment attractiveness and tourism appeal at both European and global levels.As a partner of JSC «National Company KAZAKH INVEST», SPIRIT Slovenia expressed strong interest in establishing structured cooperation with the national export support institution QazTrade, co-organising the 5th Meeting of the Intergovernmental Commission on Trade and Economic Cooperation in Ljubljana, and facilitating a Slovenian business mission to Kazakhstan in the second half of 2026, which is viewed as an important step toward launching new joint investment and industrial cooperation projects.Source : https://www.gov.kz/memleket/entities/mfa-ljubljana/press/news/details/1128793?lang=kk

The Ministry of Finance of the Republic of Kazakhstan has announced key changes to value added tax (VAT) that will come into effect on January 1, 2026, as part of the new Tax Code. The updates are aimed at increasing the transparency of tax administration, supporting honest businesses, and simplifying VAT rules.The new code clarifies the categories of transactions that are not subject to VAT. These include:the sale of goods, works, and services exempt from VAT;transactions whose place of sale is outside the Republic of Kazakhstan;the sale of certain categories of goods included in the list in Article 474 of the Code;activities in the gambling business;transactions subject to a special tax regime;turnover related to lottery activities.Sale of a residential building or apartment by a construction companySale of a residential building (apartment) whose construction has begun and/or which has been accepted into operation before January 1, 2026.Leasing of a residential building or apartmentLeasing of a residential building or apartment under a long-term lease agreement with the right of redemption concluded before January 1, 2026.When selling a residential building (apartment) purchased without VAT, the turnover is determined as the positive difference between the sale price and the book value of the residential building (apartment) reflected in the accounting records on the date of sale, excluding revaluation and impairment. The changes ensure a smooth transition of the construction industry to the new requirements.For agricultural producers, processors, and agricultural cooperatives, the amount of additional VAT creditable is increased from 70% to 80%.From January 1, 2026, VAT will be credited according to the updated rules:for goods, works, and services — on the date of their actual receipt;for imports from third countries — on the date of release of goods;for imports from EAEU countries — on the date of VAT payment;for works and services of non-residents — on the date of issuance of the electronic invoice.These rules introduce a uniform and clear procedure for determining the moment of offset.The following tax rates will be introduced in 2026:16% — basic VAT rate.Reduced rates:5% from 2026 and 10% from 2027 — for medicines, medical devices, and services provided by licensed healthcare entities.  10% — for the sale of domestic periodicals. A 0% rate applies to:the export of goods;international transportation;the supply of fuel and lubricants to foreign airlines;goods sold in special economic zones;sales of refined gold.Form 300.00 shall be submitted:no earlier than the 15th day of the month following the reporting quarter and no later than the 15th day of the second month after that.Crediting deferred VAT amounts on invoicesThe provision of the Tax Code in force on the date of purchase of goods, works, or services applies to crediting VAT amounts.If the goods, work, or services were purchased in December 2025, the credit period is determined in accordance with paragraph 1 of Article 401 of the Tax Code in force until January 1, 2026.Thus, VAT eligible for credit is taken into account in the tax period that includes the latest of the following dates:the date of receipt of goods, works, services;the date of issue of an invoice or other document that is the basis for crediting value added tax in accordance with paragraph 1 of Article 400 of the Tax Code.Thus, VAT on purchased goods, works, servicesin the fourth quarter of 2025, the date of receipt of which falls in the fourth quarter of 2025, and the invoice issued by the supplier of goods, works, services in the first quarter of 2026, is credited in the first quarter of 2026 on the latest date.Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1128796?lang=kk

        In accordance with paragraph 15 of Article 56 of the Tax Code of the Republic of Kazakhstan, participants of the Astana International Financial Centre (hereinafter – the AIFC) holding a license to carry out activities for managing a debt-based crowdfunding platform shall submit to the state revenue authorities information on agreements concluded on the crowdfunding platform, as well as on remuneration paid to residents and non-residents.      This amendment has been introduced in order to simplify the procedure for completing the declaration of income and property, as the relevant information is not subject to independent disclosure by individuals in their tax reporting.      The information shall be submitted on an annual basis no later than the 25th day of the second month following the reporting year, in accordance with the form and procedure approved by Order No. 697 of the Minister of Finance of the Republic of Kazakhstan dated 12 November 2025.      Thus, the purpose of this amendment is to relieve declarants of the obligation to reflect the above-mentioned information in the declaration of income and property, as well as to ensure the possibility for the state revenue authorities to conduct timely desk (camераль) tax audits.  Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1128791?lang=kk

        To support small businesses, the issue of free provision of POS terminals by second-tier banks has been resolved. These POS terminals are already integrated with cash registers (CCMs). They may be stationary POS terminals or mobile POS applications installed on a smartphone. What is already available to entrepreneurs?•POS terminals of Kaspi Bank and Halyk Bank of Kazakhstan already operate as full-fledged cash registers (CCMs) and have built-in barcode scanners.•In the near future, similar functions will be available for POS terminals of Freedom Bank Kazakhstan and Bank CenterCredit.        Thus, the SRC, together with Fiscal Data Operators (FDOs), banks, and manufacturers of cash register equipment, is creating convenient and automated trade solutions. From January 1, 2026, updated requirements of the Tax Code and Order of the Minister of Finance No. 626 will come into force. Obligations of Fiscal Data Operators (FDOs):1.Provide FDO services throughout the country.2.Promptly transmit settlement data to the SRC.3.Place services for using the National Product Catalog (NPC) on their portals.4.Transmit CCM geolocation data to the SRC.5.Monitor incoming CCM data on a daily basis. Obligations of cash register (CCM) manufacturers:1.Update the receipt format: product/service names must now be indicated in accordance with the NPC.2.Eliminate the “receipt cancellation” function — corrections will be made only by issuing a return receipt.         These changes are aimed at protecting consumer rights, increasing business transparency, developing fair competition, and reducing the shadow economy. Entrepreneurs are required to: 1. Update their CCMs•All software cash registers have already been automatically updated to protocol version 2.0.3.•Owners of stationary CCMs (Mercury, Minika, Port) must contact technical service centers for updates. 2. How to reflect product names on receipts?To do this, it is necessary to use a barcode scanner:•the built-in scanner of a POS terminal;•the phone camera if a mobile CCM is used;•or a separate scanner for a stationary cash register.Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1128778?lang=kk

This is considered the main system for civil defense and prevention of threats in the city. The main task of the center is to constantly monitor the situation in the city, coordinate the actions of authorities during emergencies, and analyze information about potential threats and disasters (earthquakes, typhoons, floods, major man-made disasters, terrorist acts). Special attention is paid to combating the spread of false information in the media and social networks. This work is being carried out by a special unit that monitors it around the clock. In everyday life, the complex is engaged in planning and improving crisis management systems, developing regional civil defense plans, preparing and conducting training exercises, and developing information systems for informing the public and eliminating the consequences of disasters.