Kazakhstan implements VAT on foreign e-services from January 2022

1 February 2022

On 1 January 2022, Kazakhstan extended its VAT system to include the sale of electronic services to consumers by non-resident businesses.

Previously, foreign businesses providing electronic services in Kazakhstan did not have to charge VAT on their sales. However, to remove the unfair advantage this gives to non-resident companies over Kazakh resident providers, the Kazakhstan government has implemented VAT at 20% on these types of transactions.

The Kazakhstan government also confirmed that there will be no VAT registration threshold for these types of supplies so affected businesses will need to register from the first sale they make. 

The new tax will apply to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges

CONTACT US
LATEST NEWS

Norway consults on VAT rule changes relating to...

The Norwegian Ministry of Finance has launched a public consultation relating to the VAT treatment of non-digital services supplied by non-resident suppliers...

SEE MORE
VAT news
LATEST NEWS

European Council confirms that VAT is due on online...

The European Council has amended the EU wide VAT directive (No. 2022/542) relating to the place of supply for live virtual events. The amendment confirms that...

SEE MORE
VAT news
LATEST NEWS

Laos establishes tax obligations for non-resident...

From 1 January 2022, the Southeast Asian country of Laos imposed VAT on the sale of e-services to local consumers by non-resident businesses. Prior to January...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.