The Department of State Revenue for the Pavlodar region informs about the registration procedure for value added tax, effective from 2026. The changes affected not only the threshold for exceeding turnover, but also the registration control mechanism itself.
The obligation to register for VAT arises for taxpayers applying the generally established regime if their total turnover for a calendar year exceeds 10,000 MCI. In this case, the application is submitted within 5 business days after the threshold is exceeded. If a transaction is planned that will obviously lead to exceeding the established limit, the application must be submitted before it is completed. At the same time, taxpayers, under the generally established regime, retain the right to register for VAT voluntarily, without waiting for the threshold to be reached.
It should be borne in mind that it is impossible to withdraw from VAT registration solely due to the subsequent decrease in turnover. De-registration is allowed only in certain legally prescribed cases, for example, when switching to a special tax regime or when ceasing operations.
If violations of the registration procedure are detected, the tax authority sends a notification to the taxpayer, which takes 30 working days to complete. In case of disagreement, the taxpayer has the right to submit a written explanation with supporting documents attached. If the explanations provided do not confirm the taxpayer's position, the tax authority will recognize the notification as unfulfilled and appoint a thematic tax audit.
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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/1314044?lang=ru