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

Article 780 Procedure for calculation and payment of value-added tax in the course of electronic trade in goods, provision of services in the electronic form to individuals

1. Value added tax in the course of electronic trade in goods, provision of services in the electronic form to individuals shall be calculated by applying the tax rate established by paragraph 1 of Article 422 of this Code to the cost of goods and services sold in electronic form.

The cost of goods sold in electronic form, services rendered to individuals in foreign currency shall be converted to tenge on the market exchange rate as of the last business day preceding the tax payment date.

A foreign company shall be obliged to pay the calculated value-added tax when conducting electronic trade in goods, providing services in the electronic form to individuals to the budget, for each quarter no later than the 25th day of the second month following the quarter in which the sale of goods, the provision of services.

2. For the purposes of this section, the date of the turnover in electronic trade in goods and (or) provision of services in electronic form to individuals shall be the date of payment by the buyer of goods and (or) services.

3. Paid sums of value added tax in accordance with this article are not refundable.

Footnote. Article 780 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

President of the Republic of Kazakhstan

N. Nazarbayev

© 2012. «Institute of legislation and legal information of the Republic of Kazakhstan» of the Ministry of Justice of the Republic of Kazakhstan