Individual entrepreneurs and legal entities in Kazakhstan may face fines if they exceed the turnover threshold for mandatory VAT registration and fail to register on time. This was reported by Qazaqyia.kz citing Kursiv Media.
Starting from 2026, the maximum turnover threshold for mandatory VAT registration is 10,000 MCI (monthly calculation index), or approximately 43 million tenge. This threshold applies only to taxpayers operating under the generally established tax regime.
If an entrepreneur or company exceeds the established threshold, they are obliged to register as a VAT payer.
Violation of the registration deadline entails administrative liability under Part 3 of Article 269 of the Administrative Code — a fine of 50 MCI.
Additionally, for turnover generated during the period when the taxpayer should have been registered for VAT, a fine of 15% of such turnover is provided 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, after which violations are detected during tax control.
Earlier, Kursiv reported that in 2027, the Ministry of Finance expects to receive 9.5 trillion tenge in VAT revenues — 36% more than the 2026 estimate. The main growth factors should be GDP growth, a new VAT rate, and a reduction in tax refunds from the budget.
About 4.5 trillion tenge is planned to be collected 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.
It was also previously reported that Kazakhstan is considering exempting from VAT services related to QR payments, transfers by phone number, electronic money, and digital tenge.