Kazakhstan VAT compliance changes

Sun 14th Jul 2013

A number of changes to the Kazakh VAT regime are to be implemented from January 2014.  These include:

  1. Clarification of non-residents who act as de facto tax agents
  2. Applications for changes to the payment dates of VAT liabilities
  3. A new deadline of 10 working days for the settlement of outstanding VAT
  4. Non-resident VAT payers will be able to settle their VAT bills on the 25th (instead of the 15th) of the month following the reporting period
  5. Introduction of e-invoices
  6. New rules on the deductability of input VAT on mixed use residential/commercial properties