4% VAT increase to 16% 2026 proposal; new 10% reduced rate; and lower registration threshold Kazakhstan’s government has proposed three major changes to the VAT regime in the Tax Code from 1 January 2026. The changes have now been submitted to Parliament: VAT standard rate
2025 pilot to provide VAT balance calculations based on e-invoicing The Kazhak State Revenue Committee has initiated its ‘e-Tamga’ pilot which provides tax payers with estimated VAT liabilities based on their reported e-invoices. The programme will run throughout 2025, and will run alongside the existing
Ministry of Finance updates guidance for non-resident providers of B2C digital services The Laos authorities have updated the compliance obligations on foreign providers of digital or electronic services to local consumers. The obligation for such non-residents to charge Value Added Tax was imposed in February
IS ESF mandatory e-invoicing status and EEU updated The Central Asian republic Kazakhstan’s Ministry of Finance has provided updated rules, Order No.1321, from January 2024 on the Electronic Invoice Information System (IS ESF) e-invoicing portal. The changes cover three scenarios: New statuses for cancelled or
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
