The Department of State Revenue for the Mangystau region informs that one of the key innovations in the new Tax Code, adopted on July 18, 2025, will be the introduction of a new procedure for VAT registration, which will enter into force on January 1, 2026.

The changes are aimed at simplifying tax administration and creating more transparent business conditions.

According to the new Tax Code, VAT registration will be carried out in three forms::

- voluntary — optional, until the turnover threshold is reached;

- mandatory — if the annual turnover exceeds 10,000 MCI (about 43 million tenge);

- conditional — for foreign companies providing electronic services or online sales to Kazakhstani consumers.

They are not subject to VAT registration:

- government agencies;

- branches;

- persons engaged in private practice (lawyers, notaries, mediators, bailiffs);

- individuals who are not individual entrepreneurs;

- taxpayers applying special tax regimes (SSR).

The maximum annual turnover for the application of the SNR under the simplified declaration is 600,000 MCI (2.6 billion tenge).

This will allow small businesses to operate under a simplified system without VAT registration.

Mandatory VAT registration is provided only for taxpayers working under the generally established taxation regime.

Starting from 2026, taxpayers applying special tax regimes will not be able to pay VAT. To maintain this status, they need to switch to the general taxation procedure from January 1, 2026.

Notification of the selected mode must be submitted by March 1, 2026.

Those who remain on the simplified regime are advised to be de-registered for VAT by the end of 2025 and submit a declaration in the form 300.00 for the fourth quarter of 2025 no later than February 16, 2026.

Monitoring of compliance with tax registration is also being introduced. In case of violations, a notification is sent to the taxpayer with a period of 30 working days for elimination.

Starting in 2026, the tax authorities will not apply compulsory VAT de-registration.

Instead, in case of violations (for example, absence from the location), the issuance of electronic invoices (EFS) will be temporarily suspended until the violations are eliminated.

All applications for VAT registration and de-registration can be submitted electronically through the Taxpayer's Office or the portal eGov.kz.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1101623?lang=kk