Starting in 2026, mandatory VAT registration in Kazakhstan will be required for turnover exceeding 10,000 MCI, which is approximately 43 million tenge. This rule applies only to taxpayers under the generally established tax regime, reports infohub.kz.
The State Revenue Committee reminded that individual entrepreneurs and legal entities may be fined if they exceed the turnover threshold for mandatory VAT registration and fail to register in time.
When the established threshold is exceeded, the entrepreneur or company must register as a VAT payer. For violation of the registration deadline, administrative liability is provided under Part 3 of Article 269 of the Administrative Code — a fine of 50 MCI.
Additionally, for turnover conducted during the period when the taxpayer should have been registered for VAT, a fine of 15% of such turnover is imposed under Part 5 of Article 275 of the Administrative Code.
The State Revenue Committee noted that in practice, entrepreneurs and companies sometimes exceed the threshold due to lack of awareness, and such violations are detected during tax control.
Earlier it was reported that in 2027, the Ministry of Finance expects to receive 9.5 trillion tenge in VAT revenues — 36% more than the estimate for 2026. The main growth factors should be GDP growth, the new VAT rate, and a reduction in tax refunds from the budget.
About 4.5 trillion tenge is planned to be received from goods and services produced in Kazakhstan, and another 5 trillion tenge from imports. In 2028, VAT revenues are projected at 10.5 trillion tenge, and in 2029 — 11.4 trillion tenge.
Also under consideration is the possibility of exempting from VAT the services of QR payment processing, transfers by phone number, electronic money, and digital tenge.