Registration of a VAT payer with the state revenue authority

On July 18, 2025, a new Tax Code was adopted, which provides for a number of changes in the registration procedure for value- added tax (VAT) payers. The new procedure came into force on January 1, 2026. The main change is lowering the threshold to 10,000 MCI As before, taxpayers who wish to voluntarily register for VAT can do so until the turnover threshold is reached. At the same time, persons who are exempt from VAT registration will not be able to voluntarily register for VAT. Who should be a VAT payer and who is exempt Taxpayers whose turnover exceeds the maximum turnover threshold during a calendar year are subject to mandatory registration of a VAT payer. From 2026, the maximum turnover threshold is 10,000 MCI ~ 43,250,000 tenge (MCI 2026 - 4325 tenge). Such a threshold for VAT registration is set only for taxpayers who apply the generally established taxation procedure. Exempt from VAT registration: government agencies; branches; individuals engaged in private practice (lawyers, CSOs, notaries, professional mediators); all taxpayers applying special tax regimes; individuals who are not sole proprietors . Taxpayers whose turnover does not exceed 43,250,000 tenge, i.e. 10,000 MCI, are also exempt from VAT registration. It should be noted that, unlike the current norms, taxpayers have the opportunity to work in a simplified tax regime within the annual turnover for the application of special tax regimes, and this 2.6 billion tenge, without VAT registration (600,000 MCI).