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Kazakhstan Implementing New Rules for the Conditional VAT Registration of Foreign e-Commerce Companies

|Proposed Changes|Kazakhstan
Kazakhstan

Kazakhstan's Ministry of Finance concluded a public consultation on 22 August 2025 regarding new rules for the conditional VAT registration of foreign e-commerce companies operating through internet platforms in Kazakhstan. The proposed 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 p…

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