VAT since 2026: what has changed?
A new VAT registration procedure has been in effect since 2026.
Who is required to register?
Taxpayers are subject to a generally established regime if the turnover for the calendar year exceeds 10,000 MCI.
The application is submitted within 5 business days after the threshold is exceeded.
If a transaction is planned that will lead to an excess, the application is submitted before it is completed.
Is it possible to register voluntarily?
Yes. A taxpayer can register for VAT under a generally established regime before reaching the threshold.
Is it possible to withdraw voluntarily later?
Just because of the decrease in turnover, no. Withdrawal is possible, in particular, when switching to a special tax regime or ceasing operations.
What happens if there is a violation?
The tax authority sends a notification. It takes 30 working days to complete it.
If the taxpayer does not agree, he can provide an explanation and supporting documents.
If the explanation does not confirm the position, the tax authority may recognize the notification as unfulfilled and conduct a thematic tax audit.
The main thing is that since 2026, not only the threshold has changed, but also the procedure for controlling VAT registration.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1299692?lang=ru