Starting in 2026, the minimum turnover threshold for mandatory VAT registration is 10,000 MCI.
According to Article 99 of the Tax Code of the Republic of Kazakhstan, if a taxpayer's turnover exceeds this limit during a calendar year, he is obliged to submit an application for VAT registration to the territorial State revenue authority (UGD).
The deadline for submitting an application is no later than 10 business days from the end of the month in which the threshold was exceeded.
What should carriers providing international services do?
It is important for carriers to pay attention to the difference between the zero VAT rate (0%) and full VAT exemption – the need for registration directly depends on this.
Zero VAT rate (0%) – registration is required
According to Article 468 of the Tax Code, turnover in the sale of international transportation services is taxed at a rate of 0%, including:
- transportation of exported and imported goods;
- transportation of transit cargo on the territory of the Republic of Kazakhstan;
- international passenger transportation;
- passage of passenger trains (wagons) in international traffic.
It is important to remember that the zero rate is not an exemption from VAT. Such turnover is recognized as taxable and is taken into account when determining the obligation to register for VAT. If the turnover on international transportation has exceeded 10,000 MCI, it is necessary to register for VAT, even if the total amount of tax payable to the budget is 0 tenge.
VAT exemption – registration is not required
Article 475 of the Tax Code provides for VAT exemption for certain services related to international transportation, including:
- loading, unloading and reloading of goods;
- forwarding of export, import and transit cargoes;
- services of operators of wagons (containers);
- airport and seaport services for international flights;
universal postal services and forwarding of registered mail items;
- other services directly specified in Article 475.
Conclusion: If your services fall under Article 475 of the Tax Code, you do not need to register for VAT, even if the threshold of 10,000 MCI is exceeded.
What should I do if I receive a notification from the tax service?
If the tax authority sends a notification of the need for VAT registration, and your turnover is exempt (Article 475), you have the right to submit an official explanation with supporting documents attached (contracts, acts, etc.).
Important: Failure to comply with the obligation to register for VAT in a timely manner entails administrative liability in accordance with part 3 of Article 369 and part 5 of Article 275 of the Code of Administrative Offences.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1266294?lang=ru