On taxes and other obligatory payments to the budget (Tax Code)

Article 83. Voluntary VAT registration

1. Unless otherwise provided for by this paragraph, persons who are not subject to compulsory VAT registration in accordance with paragraph 1 of Article 82 of this Code may register for VAT by submitting a tax application for VAT registration in one of the following ways:

1) in hard copy without prior arrangement;

2) in electronic form;

3) during state registration of a resident legal entity with the National Register of Business Identification Numbers.

The provision of Subparagraph 2) of part one of this Paragraph shall not apply to taxpayers having a high level of risk in the risk management system.

The following persons are not eligible for voluntary VAT registration:

individuals who are not individual entrepreneurs, professionals with a private practice;

state bodies;

non-residents not operating in the Republic of Kazakhstan through a branch or a representative office;

structural units of resident legal entities;

persons specified in Article 534 of this Code for gambling activity subject to taxation;

taxpayers who have not fulfilled the tax obligations provided for by paragraph 4 of Article 424 of this Code.

2. A tax authority, within one business day from the submission of a tax application for VAT registration, shall register a taxpayer for VAT and issue a certificate of VAT registration.

The persons specified in paragraph 1 of this article become VAT payers:

1) from the date of submission of a tax application for VAT registration –with respect to persons specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article;

2) from the date of state registration with the National Register of Business Identification Numbers – with respect to persons specified in subparagraph 3) of part one of paragraph 1 of this article.

Footnote. Article 83 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.01.2018); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).