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

Article 779. General provisions

1. Foreign company shall be recognized as a payer of value-added tax:

through the Internet platform of which electronic trade in goods is carried out;

providing services in electronic form.

For the purposes of this paragraph, a foreign company shall not include a person who has been registered for value-added tax in accordance with Articles 82 and 83 of this Code.

2. Payer of value-added tax shall calculate value-added tax when carrying out electronic trade in goods, rendering services in the electronic form to individuals in the manner established by this Section, if one of the following conditions is met:

the place of residence of the individual buyer is the Republic of Kazakhstan;

the location of the bank in which the bank account is opened, used by the individual buyer to pay for services, or the electronic money operator through which the individual buyer pays for services, is the territory of the Republic of Kazakhstan;

the network address of the individual purchaser used when purchasing the services is registered in the Republic of Kazakhstan;

the international country code of the telephone number (including mobile) used to purchase or pay for services is assigned by the Republic of Kazakhstan.

3. Issuance of invoices by the payer of value-added tax for goods sold, services rendered to individuals in electronic form is not required.

4. Value added tax in implementation of electronic trade in goods, providing services in electronic form to individuals is not subject to calculation and payment in the following cases:

1) in terms of excess of the value and (or) weight rate determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, according to which customs duties, taxes were paid in the Republic of Kazakhstan in the form of a total customs payment and are not refunded;

2) if the cost of such goods and services is included in the amount of taxable imports determined in accordance with Article 444 of this Code, according to which value added tax on goods imported from the member states of the Eurasian Economic Union is paid to the budget of the Republic of Kazakhstan and is not subject to return in accordance with chapter 50 of this Code.

Footnote. Article 779 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).