On July 18 of this year, a new Tax Code was adopted, introducing a number of changes to the procedure for registering taxpayers for value-added tax (VAT).

       The new procedure will come into force on January 1, 2026.

       Taxpayers whose turnover exceeds the threshold amount within a calendar year are subject to mandatory VAT registration. Starting from 2026, the turnover threshold is set at 10,000 MCI ~ 43 million tenge (MCI for 2026 – 4,325 tenge).

This threshold applies only to taxpayers using the general taxation regime.

      Exempt from mandatory VAT registration are: government institutions, branches,individuals engaged in private practice (lawyers, enforcement officers, notaries, professional mediators), all taxpayers applying special tax regimes, individuals who are not registered as sole proprietors.

     Taxpayers whose turnover does not exceed 43 million tenge are also exempt from VAT registration.

To register for VAT, a tax application must be submitted no later than five business days from the date on which the turnover threshold is exceeded.

      A taxpayer must also submit an application before performing a transaction that exceeds this threshold.

There are two ways to submit an application: electronically or on paper in person.

      It should be noted that failure to register for VAT within the prescribed period results in administrative liability under Article 269 (3) (a fine of 50 MCI).

       Additionally, performing taxable transactions while not registered is subject to a fine under Article 275(5) of the Administrative Code (15% of the transaction amount).

A VAT payer may be deregistered only in the following cases: switching from the general taxation regime to a special tax regime; cessation of activity or liquidation.

Please note that starting from 2026, voluntary deregistration from VAT due to failure to meet the minimum turnover threshold is not provided for.

       Monitoring Tax Registration Compliance.

       Taxpayers who violate the VAT registration requirements will be subject to monitoring for tax registration compliance. This control measure applies not only to mandatory VAT registration but also to individual entrepreneurs, private practitioners, and taxpayers engaged in certain types of activities.

 If a violation is detected, a notification is sent to the taxpayer.

The deadline to comply with the notification is 30 business days.

 To support taxpayers with timely information, the State Revenue Committee regularly sends alerts through the Taxpayer’s Cabinet regarding turnover approaching the VAT registration threshold.

The State Revenue Committee urges taxpayers to fulfill their tax obligations in good faith.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1115463?lang=kk