Starting in 2026, for taxpayers applying the generally established taxation procedure, the threshold for mandatory VAT registration is 10,000 MCI.
If the established threshold is exceeded, it is important to register for VAT in a timely manner.
HOW TO FIX IT?
Taxpayers whose turnover exceeds the maximum turnover threshold during a calendar year are subject to mandatory registration of a VAT payer. Since 2026, the maximum turnover threshold is 10,000 MCI ~ 43 million tenge (MCI 2026 - 4325 tenge).
Such a threshold for VAT registration is set only for taxpayers who apply the generally established taxation procedure.
For violation of the deadline for VAT registration, the taxpayer is held administratively liable under part 3 of Article 269 (50 MCI). Also, for making a turnover during the period of non-registration, a fine is provided for in Part 5 of Article 275 of the Administrative Code (15% of the turnover amount).
YOUR SITUATION:
When selling labor (goods, works and services), sole proprietors and legal entities exceed the maximum threshold for VAT (10,000 MCI) due to ignorance of the limitations of the VAT threshold.
Then, after tax control, they are subject to an administrative fine in the amount of 15% of the excess amount in accordance with part 5 of Article 275 of the Administrative Code of the Republic of Kazakhstan.