Kazakhstan VAT registration threshold

What this value means

PERIOD BASIS: turnover counted "в течение календарного года" (within the calendar year) — the counter resets each 1 January, unlike a rolling 12-month test. The threshold is expressed in МРП as at 1 January of the financial year, so the tenge value moves annually: KZT 43,250,000 in 2026 (10,000 × 4,325). After exceeding, the registration application is due within five WORKING days; where a single planned transaction will itself push turnover over the threshold, the application must be filed before the transaction is carried out. Below the threshold, voluntary registration is available (ст. 100). NON-ESTABLISHED SUPPLIERS: no general registration path by turnover. Works and services acquired from a non-resident with place of supply in Kazakhstan are taxed in the hands of the Kazakhstan RECIPIENT (turnover on acquisition from a non-resident) — nil threshold on the transaction, no registration duty on the supplier. Non-residents with a permanent establishment register under the general rules and the same 10,000-МРП test. IMPORTED DIGITAL SERVICES: foreign companies engaged in electronic trade in goods or supplying services in electronic form to individuals (the OpenAI/Apple category) fall under УСЛОВНАЯ постановка на регистрационный учет (ст. 102) — NO turnover threshold. The foreign company becomes a taxpayer from the date of the FIRST payment received from a Kazakhstan customer and must send the confirmation letter to the tax authority within one month of that first payment. B2B digital purchases stay with the recipient-accounting mechanism. The VAT rate rose from 12% to a standard 16% with the same Code from 2026. Traps: (1) The tenge figure is only valid for one year — 10,000 МРП must be recomputed every 1 January from the budget law (МРП 2026 = 4,325 тенге; 2025 = 3,932). (2) The threshold was HALVED on 2026-01-01: the repealed Code № 120-VI (ст. 82) used 20,000 МРП (KZT 78,640,000 in 2025) — any source citing 20,000 МРП describes dead law. (3) Calendar-year basis, not rolling 12 months — a December crossing and a January crossing behave very differently. (4) The filing clock is five working days under the new Code (the old code allowed ten) — old compliance calendars are wrong. (5) Conditional registration for foreign digital suppliers has NO threshold: liability runs from the first payment received, not from any turnover level. (6) Article numbering changed completely (old ст. 82/82-1 → new ст. 99-103); citations to the old numbers no longer resolve. (7) Taxpayers on special tax regimes are subject to separate rules — check the regime before applying the 10,000-МРП test. (8) Retrieval: the Adilet page for the Code is too large for automated fetching (only the general part renders) — use the article-level mirrors and verify numbering against the official table of contents.

Get it programmatically

curl https://asiaref.dev/v1/kz/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/kz/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/kz/vat-registration-threshold

Other Kazakhstan series: NBK base rate (базовая ставка) · VAT standard rate (НДС) · Minimum monthly wage (МЗП) · Public holidays · CPI inflation (year-on-year) · Corporate income tax standard rate (КПН) · Withholding tax rates · Statutory default penalty (законная неустойка, ГК РК ст. 353) · Personal income tax rates (ИПН) · Statutory social-insurance contributions · NBK official exchange rates

The same figure elsewhere: Kuwait · Malaysia · Nepal · Oman · Pakistan · all 28