Kazakhstan's Ministry of Finance has issued Order No. 636 of 28 October 2025, which approves new rules for the conditional VAT registration of foreign e-commerce companies operating through internet platforms in Kazakhstan. The rules implement paragraph 1 of Article 102 of the Tax Code, providing for the introduction of a register of foreign VAT payers, with foreign e-commerce companies required to submit information to the tax authority within one month from the date of the first payment fo…