ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 28, 2025 No. 636

About approval of Rules of conditional statement on registration accounting of the taxpayer on value added

According to Item 1 of article 102 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve Rules of conditional statement on registration accounting of the taxpayer on value added according to appendix to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 636

Rules of conditional statement on registration accounting of the taxpayer on value added

Chapter 1. General provisions

1. These rules of conditional statement on registration accounting of the taxpayer on value added (further - the VAT) are developed according to Item 1 of article 102 of the Tax Code of the Republic of Kazakhstan and determine procedure for conditional statement on registration accounting of the payer of the VAT.

2. The basic concepts used in these rules:

1) business and identification number - the unique number created for the legal entity (branch and representation) and the individual entrepreneur performing activities in the form of joint venture;

2) the Internet platform - online store and (or) trading floor, held for sale goods, rendering services, offers on rendering services by means of network of telecommunications public and the Internet, including rendering intermediary services in provision of opportunity for sale and rendering services, order placement and payment to other persons by provision of access to online store and (or) trading floor;

3) the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan - the legal nonresident person enabling sales of goods and (or) rendering services by means of the Internet platform in the territory of the Republic of Kazakhstan;

4) merchent name - the identification name of the subject of the entrepreneur under which it is identified in payment system when implementing acquiring transactions;

5) merchent ID - unique character set, identifying the foreign company as receiver of payment and (or) money transfer with use of payment systems;

6) mss code - the four-digit number used bank and payment systems for designation of category of business.

Chapter 2. Rules of conditional statement on registration accounting of the taxpayer on value added

3. Conditional statement on registration accounting of the payer of the VAT is performed by Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) by forming of the register of the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan - the payer of the VAT (further - the Foreign company).

The register of the Foreign companies joins data on the foreign company:

1) business and identification number (further - BIN);

2) full name of the foreign company;

3) number of state registration in the country of residence of foreign - the companies;

4) number of tax registration in the country of residence of foreign - the companies;

5) legal address:

A) country; C) settlement, C) street, D) house, E) office or apartment;

6) mss code;

7) merchent ID;

8) merchent name;

9) type of activity;

10) name of the website;

11) e-mail address;

12) bank details for payment of the VAT;

13) bank details for acceptance of payments for the realized goods and services;

14) surname, name, middle name (if it is specified in the identity document) (further - surname, name, middle name) the head of the Foreign company;

15) surname, name, middle name of the legal representative;

16) e-mail address of the legal representative.

4. The foreign company for conditional statement on registration accounting of the payer of the VAT by means of the integrated system of tax administration represents to Committee the comfort letter about statement on registration accounting of the taxpayer on value added (further - the Comfort letter).

The comfort letter is submitted in form according to appendix 1 to these rules with indication of the data provided by part two of Item 3 of these rules, except for BIN.

Notarized copies of the following documents are attached to the Comfort letter:

1) constituent (the charter, the foundation agreement, the decision on organization of the legal entity (the decision of the single founder) which is drawn up in writing if the legal entity is founded by one person);

2) the companies confirming state registration in the country of residence Foreign;

3) confirming tax registration, in the country of residence of the Foreign company;

4) the order or the power of attorney on provision of powers to the legal representative of the Foreign company on submission to Committee of the Comfort letter about statement on registration accounting of the payer of the VAT.

At the same time the attached documents are translated on Kazakh or Russian with notarial assurance.

5. The foreign company represents to Committee the Comfort letter no later than 1 (one) month from the date of implementation of the first payment by the buyer of goods and (or) service.

The committee for the purpose of forming of BIN, electronic method sends to the Ministry of Justice of the Republic of Kazakhstan the Comfort letter within 1 (one) working day from the date of following behind day of receipt of such Comfort letter.

The Ministry of Justice of the Republic of Kazakhstan sends to Committee the electronic notice on assignment of BIN of the Foreign company no later than 1 (one) working day from the date of receipt of the Comfort letter from Committee.

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