Update - Kazakhstan to Introduce VAT Obligations for Digital Services from 2021
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 plac…
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