Which entity receives payment?
We compare the contract, invoice, checkout and merchant records. A platform label alone does not establish who sells.
BALANC.KZ · DIGITAL VAT COMPLIANCE
We assess whether conditional VAT registration applies, prepare the confirmation letter and supporting documents, assist with submission through Kazakhstan’s integrated tax administration system (ISNA), and check the business identification number (BIN) and public register entry.
For foreign legal entities selling through an online platform to customers in Kazakhstan. We agree the scope and fee after reviewing the sales model and documents.
The confirmation letter must be submitted within one month of the first payment by a buyer. Corporate documents, notarised copies and translations should be prepared early.
FIRST ASSESSMENT
Article 102 of Kazakhstan’s Tax Code sets out a separate registration procedure for a foreign company operating through an online platform in Kazakhstan. Order No. 636 describes a foreign company as a non-resident legal entity selling goods or providing services through such a platform. For a digital product, we first establish the actual seller, buyer, contract, checkout and payment flow.
We compare the contract, invoice, checkout and merchant records. A platform label alone does not establish who sells.
We separate electronic services and subscriptions from physical goods, mixed bundles and other contractual arrangements.
We distinguish consumer, B2B and intermediary flows and review available customer-location evidence.
Conditional registration does not mean incorporating a Kazakh LLP. It also does not replace a separate assessment of a permanent establishment or other obligations if the facts require one.
ORDER NO. 636 DOCUMENTS
Constitutional documents, proof of state and tax registration in the country of residence, and an order or power of attorney authorising the legal representative to submit the letter. The listed copies must be notarised; attached documents require notarised translation into Kazakh or Russian.
Full legal name, registration numbers, registered address, business activity, website and email. We reconcile the merchant category code (MCC), merchant ID and merchant name with payment-system records.
Separate banking details for VAT payment and receipt of customer payments, information about the director and legal representative, including the representative’s email. The company does not invent a BIN before submission; the competent authorities issue it.
SEQUENCE
We establish the date of the buyer’s first payment. Article 102 and paragraph 5 of Order No. 636 require the foreign company to submit the confirmation letter no later than one month after that date. This is the company’s submission deadline, not a promise that the BIN will be issued exactly one month later. Existing sales may call for a separate historical review.
Entity, product, consumer and B2B flows, platform, payment provider and first payment.
Reconcile details, authority, notarised copies and translations; agree the letter.
Assist with submission through the integrated tax administration system, subject to authority.
After processing, check the BIN shown in the letter and the public register entry.
The Rules describe the tax authority’s referral to the Ministry of Justice for BIN creation and subsequent publication. We check the actual system and register status rather than guaranteeing the outcome.
BALANC.KZ SCOPE
A concise map of the sales model, registration basis, first payment and unresolved questions.
A document checklist and draft letter, with checks of fields, translations and authority.
Assistance with submission and responses to tax-authority clarifications within the agreed mandate.
Submission evidence, BIN and register status, plus next actions and ongoing obligations.
Notarisation, translation, software changes and historical-period analysis are separately scoped unless included in the engagement. There is no published fixed fee for this service; we price it after reviewing the work required.
AFTER REGISTRATION
We compare the number and details in the confirmation letter with the tax authority’s public register and confirm the contacts used for ongoing work. Registration is the beginning of the VAT process: sales, payments, refunds and evidence about buyers require a separate operating routine.
Legal name, BIN, merchant details and contacts should match the company’s confirmed information.
Changes to information included in the register must be notified using the prescribed form within ten working days.
We can separately agree the transaction register, applicable VAT calculation, payment and evidence archive.
FREQUENT QUESTIONS
It runs from the buyer’s first payment for goods or services in the applicable model. For an existing business, we review the actual payment date and prior periods.
Article 102 provides a separate conditional registration procedure. A permanent establishment or another registration basis requires its own fact-based analysis.
Order No. 636 requires notarised copies of the listed documents and notarised translations into Kazakh or Russian. We check the package before submission.
No. The letter is submitted without the foreign company’s BIN. The number is assigned by the competent authorities and then displayed in the ISNA letter.
The Rules set out processing and publication steps after BIN assignment. We track actual status; an incomplete package or request for clarification can affect the overall timeline.
If a register field changes, the foreign company submits the prescribed notification within ten working days after the change. We first identify the affected field and evidence.
PRIMARY SOURCES
The binding legal text is in Kazakh and Russian. We check the applicable official version when working on a specific company’s case.
FIRST STEP
Tell us the entity and country, product, buyer types, sales platform and first customer payment date. Please do not email buyer-level exports or corporate documents initially; we will agree a secure channel after scoping.
We will agree the work, responsibilities and individual fee after an initial assessment.
Open the enquiry formOr email info@balanc.kz.