Kazakhstan seeks to strengthen control over foreign marketplaces
Tengrinews.kz — Kazakhstan is considering expanding tax oversight of foreign marketplaces and other international internet companies selling goods and services to Kazakhstani citizens. Banks and payment organizations may be required to share data with tax authorities, including information on companies not registered in Kazakhstan.
The corresponding draft amendments to the Tax Code were published by the Ministry of National Economy on the "Open NPA" (Open Legal Acts) portal.
Currently, tax authorities receive information on payments made to foreign companies already registered in Kazakhstan as VAT payers. The amendments propose extending this mechanism to unregistered foreign internet companies as well.
When data will be shared with tax authorities
According to the draft, banks and payment organizations will be required to provide tax authorities with information on the total quarterly amounts of payments and transfers to an unregistered foreign company if two conditions are met simultaneously:
more than 100 payments and transfers;
the total amount of such operations exceeds 1,000 MCI (4.3 million tenge in 2026).
This applies to foreign companies operating through online platforms within Kazakhstan. The reporting forms, procedures, and deadlines are to be determined by the authorized body in conjunction with the National Bank.
The draft's wording implies that tax authorities will specifically receive the total sums of payments and transfers broken down by foreign company. The amendment itself does not specify the transfer of itemized lists of purchases made by individual Kazakhstani citizens.
The rationale behind the move
In their justification, the developers cite courier service data showing that over 200–250 foreign companies conduct e-commerce with Kazakhstani consumers. However, the document states that only about 120 companies have completed conditional registration.
To identify such companies, authorities want to allow tax officials to obtain data from second-tier banks and payment organizations regarding which foreign companies Kazakhstani consumers are purchasing goods and services from.
As indicated in the comparative table, information is currently only shared regarding registered foreign companies. The developers note that a significant number of unregistered foreign marketplaces and online services sell goods and services to Kazakhstanis without paying taxes to the national budget. According to the document, more than 100 foreign companies are failing to meet registration and VAT payment obligations.
If the changes are supported by the Mazhilis deputies and the President, they could come into effect January 1, 2027.