Starting from January 1, 2026, in accordance with the new Tax Code, a new procedure for registration for value added tax (VAT) comes into force. The changes are aimed at simplifying tax administration, increasing transparency of tax procedures and creating favorable business conditions. VAT registration will be carried out in three forms: - voluntary – at the request of the taxpayer, until the threshold turnover 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. Who is not subject to VAT registration Since 2026, 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 who apply special tax regimes (SSR). Threshold values The maximum annual turnover for the application of the Tax Code under the simplified declaration is 600,000 MCI (2.6 billion tenge). Small businesses operating under the simplified system will be able to continue their activities without VAT registration. Mandatory VAT registration is provided only for taxpayers working under the generally established taxation regime. Transition to a general taxation regime Starting in 2026, taxpayers applying special tax regimes will not be able to pay VAT. In order to maintain the status of a VAT payer, it is necessary to switch to the general taxation procedure from January 1, 2026. Notification of the selected mode must be submitted by March 1, 2026. For those who decide to stay on the simplified mode, it is recommended: - to be de-registered for VAT by the end of 2025; - submit a declaration in the form of 300.00 for the fourth quarter of 2025 no later than February 16, 2026. Registration monitoring and new control measures Monitoring of compliance with tax registration is being introduced. If violations are detected, the taxpayer will be notified of the elimination of the violation within 30 business days. From 2026, compulsory VAT de-registration will not be applied. Instead, if there are 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 . The Department of State Revenue for the Pavlodar region recommends that taxpayers familiarize themselves with the new VAT registration procedure in advance and determine the tax regime for their activities in advance.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1118172?lang=kk