Complete guide to Kazakhstan's 12-digit IIN (individuals) and BIN (businesses) - format structure, checksum validation, registration for foreigners, IS ESF e-invoicing, and VAT rules for digital services.
The VAT rules for doing business in Kazakhstan under the new Tax Code (No. 214-VIII ЗРК) in force since 1 January 2026 — the 16% standard rate, the halved registration threshold of 10,000 monthly calculation indices, mandatory electronic invoicing through the IS ESF system, the conditional-registration regime for foreign e-commerce and digital-service sellers, EAEU import self-assessment, and filing and payment deadlines.