Kazakhstan to Block Foreign Marketplaces for Unpaid Taxes

Foreign online platforms that do not complete conditional VAT registration and begin paying taxes in Kazakhstan by January 1, 2026, will be blocked in the country, according to Edil Azimshayyk, head of the VAT Administration Department at the State Revenue Committee under the Ministry of Finance. Speaking at a briefing in Astana, Azimshayyk said a new mechanism, conditional VAT registration for foreign companies, will take effect at the beginning of 2026. Under this system, the tax authorities will create a registry of foreign companies liable for VAT. The new rules will primarily target foreign suppliers of goods, services, and works that operate in Kazakhstan’s digital marketplace. To register, a foreign company must submit a confirmation letter containing its corporate details to Kazakhstan’s tax authority within one month of receiving its first payment from a buyer in Kazakhstan. The date of this initial payment will determine when the company is recognized as a VAT payer. Once registered, these companies will be required to pay VAT on a monthly basis. “We will send them notifications requiring registration,” Azimshayyk stated. “However, blocking their banking operations is not applicable, as they do not open accounts in Kazakhstan. Instead, if they fail to comply with the registration notification, access to their online platforms will be suspended.” The State Revenue Committee, in cooperation with the National Bank and commercial banks, will identify non-compliant companies by analyzing payments made by Kazakhstani citizens to foreign marketplaces. The VAT rate for such foreign platforms will also increase from 12% to 16% starting in 2026. Kazakh companies that are not yet registered for VAT will likewise receive notifications and be given 30 working days to comply. “If the notification is ignored, expenditure transactions on the taxpayer's bank accounts will be suspended. This restriction will be lifted once the company completes registration,” Azimshayyk added. As previously reported by The Times of Central Asia, foreign online purchases in Kazakhstan totaled $1.3 billion in 2023, representing approximately 20% of the country’s total online sales. Overall e-commerce volume exceeded $4.8 billion, accounting for 13% of total retail trade. The Kazakh government aims to raise the share of e-commerce in total retail trade to 18.5% by 2029 and 20% by 2030.

Kazakhstan to Launch Agricultural Marketplace for Businesses

Kazakhstan’s Ministry of Trade and Integration is developing a domestic digital platform aimed at streamlining the purchase of agricultural products, reducing their cost, and enhancing government oversight of the agricultural sector. Speaking at a government meeting on August 5, Minister of Trade and Integration Arman Shakkaliev said a pilot project is currently underway to introduce a nationwide information system for tracking goods, implemented in partnership with the national telecom operator, Kazakhtelecom JSC. The goal is to ensure a transparent and accessible supply of socially important food products to the population. “This project aggregates real-time data on the stock and volume of such goods, based on invoices across the supply chain,” Shakkaliev stated. “Using this system, we are creating an innovative agri-marketplace that will provide digital connectivity between producers, retail chains, and government agencies, eliminating intermediaries and opaque schemes.” The ministry is also preparing to launch a domestic B2B platform to facilitate wholesale imports, primarily from China, and support small and medium-sized enterprises. Plans include the introduction of digital tools, streamlined procedures, and integration with suppliers via direct channels, including JD.com and Alibaba. Full implementation will require removing technical certification barriers with the Chinese side. According to Shakkaliev, over 25 million fiscal receipts are generated daily in Kazakhstan. In response, the ministry will launch a dedicated module to monitor trade markups by analyzing electronic invoices and cash register receipts. “The system will enable monitoring of purchase and retail prices, identifying price anomalies, assessing markup levels by category, region, and supplier, and detecting potential shortages in a timely manner,” he explained. Further digital initiatives include expanding Kazakhstan’s product labeling system. By the end of 2025, motor oils will be subject to digital labeling, followed by beer in February 2026, light industry goods in March, and jewelry by December. From 2027, biologically active supplements (BAS) will also be included. Shakkaliev said these reforms are expected to boost trade volumes, reduce the shadow economy, and increase labor productivity in the retail sector. As previously reported by The Times of Central Asia, Kazakhstan launched a domestic online marketplace, Teez, in December 2024, offering next-day delivery and opening pick-up points in 24 cities across the country.