Update - Kazakhstan to Introduce VAT Obligations for Digital Services from 2022

Kazakhstan's lower house of parliament (the Mazhilis) has reportedly approved updated legislation for the implementation of VAT obligations for foreign digital service providers from 1 January 2022. The Kazakhstan government previously pushed the implementation date to 1 January 2021 following its original plan to implement from 1 January 2020.

The obligations will require foreign digital service providers to register for and pay VAT at the rate of 12% where the place of supply of B2C digita…