VAT Taxpayer Registration:

- Voluntary registration,

- Mandatory registration,

- Conditional registration.

Mandatory registration:

A taxpayer becomes subject to VAT registration when their annual turnover reaches 10,000 times the Monthly Calculation Index (MCI), as of January 1 of the corresponding financial year.

The registration is based on a tax statement, which the taxpayer must submit within 5 working days from the date they exceed the maximum turnover threshold..

In the case of a transaction exceeding the maximum turnover threshold, the taxpayer submits a tax statement before the transaction is completed.

Not subject to mandatory registration:

1) state institutions;

2) structural divisions of resident legal entities;

3) individuals engaged in private practice;

4) taxpayers applying a special tax regime (STR for the self-employed, based on the simplified declaration, for farm households);

5) individuals.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1062853?lang=kk