The State Revenue Committee (SRC) has announced that, in the coming months, it may begin restricting access to foreign online platforms that fail to comply with Kazakhstan’s value-added tax (VAT) requirements. The measure will apply to companies that have neither completed the required tax registration nor complied with notices issued by the tax authorities, El.kz reports.
Restrictions to be applied only after prior notification
The State Revenue Committee clarified that no mass or immediate suspension of access to foreign digital services is planned. As a first step, the tax authorities will issue an official notice informing the company of identified discrepancies or violations of Kazakhstan’s tax legislation.
If a foreign platform provides the necessary explanations or settles its outstanding tax liabilities, no restrictive measures will be imposed. Blocking access will be used only as a measure of last resort and will apply solely to platforms that fail to respond to or comply with the requirements of the tax authorities.
During a live broadcast, Talgat Adilov, Head of the Digital Assets Administration Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, explained that the new provision has already entered into force.
“Starting this year, a provision has been introduced allowing the blocking of companies. Internet platforms that have failed to complete conditional tax registration or have outstanding discrepancies identified through unfulfilled tax notifications may be subject to access restrictions.”
He emphasized that the measure concerns the blocking of access to websites rather than the freezing of bank accounts.
“Individual users in Kazakhstan will no longer be able to access these websites. This is a new restrictive measure.”
According to Mr. Adilov, the previous Tax Code did not contain such a provision; however, it is now effective under the new legislation.
Which Companies Are Required to Pay the “Google Tax”
The requirement applies to foreign online platforms that sell goods or provide electronically supplied services to individuals in Kazakhstan. Under Kazakhstan’s tax legislation, the foreign company itself is regarded as the VAT taxpayer for such transactions.
The SRC cited Google, Instagram, Apple, and Valve’s gaming services as examples of companies that are registered in Kazakhstan and remit VAT on revenue generated from Kazakhstani users.
According to the Committee, 131 foreign online companies are currently registered under the conditional tax registration regime. New companies are added to the register each year.
Tax Revenue Collected to Date
According to the SRC, Kazakhstan’s taxation framework for foreign digital companies has been in effect since 2022. During this period, the mechanism has generated KZT 171 billion in budget revenue.
In the current year, the Committee expects VAT collections from foreign digital service providers to reach approximately KZT 90–100 billion, significantly exceeding the previous year’s figure.
To monitor tax compliance, the SRC relies on information obtained from second-tier banks, payment service providers, carriers, and courier companies. The data are reconciled with tax returns submitted by online platforms, after which desk tax audits may be conducted where necessary.
Violations Identified
Following its review of the 2025 reporting period, the Committee identified 77 foreign companies that had either failed to register for tax purposes in Kazakhstan or had discrepancies in their VAT obligations.
Some companies have already complied with the tax authorities’ requirements. The SRC cited several examples of significant additional tax payments. According to Talgat Adilov, ChatGPT remitted approximately KZT 1.8 billion to Kazakhstan’s state budget in respect of unpaid VAT for the previous year, while the AliExpress marketplace made an additional VAT payment exceeding KZT 600 million.
The Committee emphasized that the reasons for non-compliance vary. In some cases, foreign companies are simply unaware of the requirements of Kazakhstan’s tax legislation. Accordingly, before imposing restrictive measures, the tax authorities first issue formal notifications and provide companies with an opportunity to remedy the identified violations on a voluntary basis.
