Kazakhstan moves to tighten tax oversight of foreign online marketplaces

Kazakhstan is preparing to expand tax authorities’ access to payment data from foreign online companies that operate in the country without registration.

Draft amendments to the Tax Code, published by the Ministry of National Economy on the Open Legal Acts portal, would extend an existing reporting mechanism beyond foreign companies already registered as value-added tax payers.

Under the proposal, banks and payment organizations would have to provide tax authorities with the total quarterly value of payments and transfers to an unregistered foreign company when both thresholds are met: more than 100 transactions and a total exceeding 1,000 monthly calculation indices, or 4.3 million tenge in 2026.

The information would cover foreign companies operating through online platforms in Kazakhstan. The authorized body and the National Bank would determine the reporting forms, procedures and deadlines. The draft indicates that authorities would receive aggregate payment totals by company, rather than itemized lists of individual purchases by Kazakh consumers.

The developers cite courier-service data indicating that more than 200 to 250 foreign companies conduct e-commerce with Kazakh consumers, while only about 120 have completed conditional registration. They say more than 100 foreign companies are failing to meet registration and VAT obligations. The proposal could enter force on Jan. 1, 2027, if the Mazhilis and the president approve it.