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Kazakhstan VAT on digital services Jan 2022

Electronic services by non-residents come into VAT net

Kazakhstan has made foreign providers and marketplaces for digital or electronic services liable to Value Added Tax collection obligations from 1 January 2022. There is no VAT registration threshold, but there is a simplified registration process. Online sales of e-commerce goods from abroad were also included in the 2022 rules.

The current VAT rate in Kazakhstan is 12%. Subscribe to our frequent global VAT and GST news letter for other updates. VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

What digital services are liable to Kazak VAT?

Income from the following services are subject to VAT:

  • Apps
  • E-books
  • Intermediary services between sellers and buyers on marketplace platforms, including advertising and listing fees
  • Download or streaming media
  • Online storage and data processing
  • Domain name services

Follow VAT Calc’s global VAT and GST on digital services tracker for live updates on worldwide reforms.

Determining if Kazakh VAT is due

Under the destination principle, providers of services must determine if their consumer is resident and/or enjoys the service in Kazakhstan. If so, the local VAT should be charged and collected. Providers may rely on the following evidence:

  • Billing address of the customer
  • Address of bank, credit card etc of payment method
  • IP address of the device used to access the service
  • International telephone line country code

VAT registration and compliance

Non-residents are not required to issue VAT invoices. Once VAT registered, returns should be completed on a quarterly basis. Filings are due by the 25th of the following month, along with any VAT due.

Asia Pacific VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Australia 10% Jul 2017 AUD $75,000
Azerbaijan 12% Jan 2017
Armenia 20% Jan 2022 AMD 115million
Bangladesh 5% - 15% Jul 2019 B2B and B2C
Bhutan 7% Jul 2021 Nu 5million
Cambodia 10% Mar 2022 KHR 250m
China 6%-13% N/a Nil Withholding VAT; B2B and B2C
Fiji 9% TBC FJD 300,000
India 18% Jul 2017 -
Indonesia 11% Aug 2020 IDR600m or 12k customers
Japan 10% Oct 2015 JPY 10 million
Kazakhstan 12% Jan 2022 Nil
Kyrgyzstan 12% Jan 2022 Nil
Laos 7% Feb 2022 LAK 400m
Malaysia 6% Jan 2020 RM500,000
Nepal 13% Jul 2022 Rupees 2m Also 2% DST
New Zealand 15% Oct 2016 NZD 60,000
Pakistan 2% Sep 2021 Nil Marketplace Withholding VAT
Philippines 12% TBC P 3million
Singapore 7% Jan 2020 S$ 100,000
South Korea 10% Jul 2015 Nil
Taiwan 5% May 2017 NTD 480,000
Tajikistan 18% Jan 2021
Thailand 7% Sep 2021 1.8m Baht
Uzbekistan 15% Jan 2020 Nil
Vietnam 10% Dec 2020

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