Online Shopping Under Scrutiny

Starting January 1, 2026, new regulations in the field of e-commerce will come into force in Kazakhstan. Online platforms will be required to provide government agencies with data on the goods and services being sold. This was announced by Ansar Orazaliev, Director of the Department for Domestic Trade Development of the Ministry of Trade and Integration, during a briefing at the CCS, Qrnews.kz reports.

According to the official representative, this requirement is included in the new Tax Code and aims to increase the transparency of online transactions and strengthen tax control. The order regulating the procedure for submitting data was approved on September 18, 2025.

In addition, beginning in 2026, a mechanism for the conditional VAT registration of foreign online stores will be introduced. According to the Ministry of Finance Order №636 dated October 28, 2025, foreign online companies operating with Kazakhstani customers will be required to register with the State Revenue Committee (SRC).

The SRC will create a special registry of foreign online platforms recognized as VAT payers in Kazakhstan. To be included in this list, a company must submit a notarized confirmation letter to the tax authority through the Tax Administration Information System. Documents must be provided in Kazakh or Russian.

After verification, the company will be assigned a business identification number. Information about registered online stores will be available on the official SRC website.

According to the ministry, the updated requirements are intended to create a level playing field for both Kazakhstani and foreign sellers and ensure transparency in tax revenues from e-commerce.