The Kazakhstan government reportedly decided at the end of 2019 to postpone the implementation of VAT obligations for foreign digital service providers to 1 January 2021, instead of 1 January 2020 as originally planned.
The obligations will require foreign service providers to calculate and pay VAT at the rate of 12% where the place of supply of B2C digital services is in Kazakhstan. The place of supply is deemed in Kazakhstan if the individual resides in Kazakhstan, the bank through which …