Article 99. General provisions on registration of a value added tax payer of the Tax Code of the Republic of Kazakhstan

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 1. Registration of a value–added tax payer (hereinafter referred to as the tax for the purposes of this paragraph) is carried out in the form of:

 1) voluntary registration of a tax payer;

 2) mandatory registration of a tax payer;

 3) conditional registration of the tax payer.

 2. Mandatory and voluntary registration of a tax payer is carried out in the taxpayer database.

 3. Registration of a tax payer is not subject to:

 1) government agency;

 2) the structural subdivision of the resident legal entity;

 3) a person engaged in private practice;

 4) a taxpayer applying a special tax regime;

 5) an individual.

 4. For the purposes of registration of a tax payer:

 1) turnover is defined as the sum of the turnover specified in subitems 1) and 2) of paragraph 1 of Article 449 of this Code, with the cumulative total from the date established by Article 101 of this Code.;

 2) the maximum turnover threshold is a turnover equal to 10,000 times the monthly calculation index effective on January 1 of the corresponding financial year.

 5. Registration of a tax payer is carried out on the basis of a tax application submitted to the tax authority at the taxpayer's location, from the date of submission of such an application.

 6. After registration of a tax payer, the head and (or) the person responsible for calculations with the budget are required to familiarize themselves with the information system of electronic invoices and the procedure for issuing electronic invoices at the tax authorities.

 When registering and/or changing the registration data of a legal entity, as well as changing the head, biometric identification of the head is performed in the electronic invoice information system.

 7. If the re-registration of a legal entity is declared invalid by a judicial act that has entered into force at the request of state bodies, the specified legal entity will not be recognized as a tax payer in the period from the date of such re-registration until the corresponding change is made to the register of numbers.

 8. The provisions of this article, with the exception of subparagraph 3) of paragraph 1 of this article, do not apply to a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan (hereinafter, for the purposes of this paragraph, a foreign company) subject to conditional registration.

 Conditional registration of a tax payer of a foreign company is carried out in accordance with Article 102 of this Code.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

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