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Kazakhstan TIN number guide

Individual identification number(IIN)​

The Individual Identification Number (IIN), also referred to as the individual's unique 12-digit identifier, is automatically generated during the initial registration in the information-production system for document creation. The IIN is crafted with a focus on principles of uniqueness and immutability, ensuring its integrity within various-level information banks. Once formed, the IIN remains unaltered and isn't regenerated.

To enhance accuracy and minimize keyboard input errors, the IIN incorporates a control 12th digit. This digit is calculated using a specific algorithm in two cycles, providing a robust validation process. In the event that the resulting number is 10, an alternative sequence of weights is applied to calculate the check digit.

It's crucial to note that when an individual entrepreneur undergoes state registration for personal entrepreneurship activities, the IIN assigned to that individual is utilized.

Official Database - IIN Search

Business identification number (BIN)​

The Business Identification Number (BIN), a 12-digit identifier, comprises five distinct parts, each carrying specific information:

  1. First Part (4 digits): Represents the year (last two digits) and month of state (accounting) registration or re-registration. It applies to legal entities, branches, representative offices, or individual entrepreneurs operating as joint ventures (IP (C)). For AIFC authorities and participants, it signifies the year and month of registration.

  2. Second Part (1 digit): Indicates the type of legal entity or individual entrepreneur (C). Notable values include 4 for resident legal entities, 5 for non-residents, and 6 for IP (C).

  3. Third Part (1 digit): Serves as an additional feature, distinguishing between the head unit (0), branch (1), representation (2), or a peasant (farm) farm operating on the basis of joint entrepreneurship (3).

  4. Fourth Part (5 digits): Contains the serial number of registration for legal entities (branches and representative offices) or individual entrepreneurs (C). AIFC authorities and participants receive serial numbers ranging from 90001 to 99999.

  5. Fifth Part (1 digit): Automatically determined check digit, ensuring the BIN's validity.

Additionally, for AIFC authorities, organizations, and participants, the rules include the assignment of identification numbers according to a specific procedure established by the AIFC Manager. These regulations are in line with the Constitutional Law of the Republic of Kazakhstan on the Astana International Financial Center. Familiarize yourself with the detailed breakdown of the BIN and its components for comprehensive understanding and compliance.

Official database - BIN search

Frequently Asked Questions​

Does a foreign company selling software or SaaS to Kazakhstani customers need to register and get a BIN, or does the reverse charge apply?​

The answer depends entirely on whether your customer is a business or a consumer. For B2B sales, the Kazakhstani business buyer self-assesses VAT under the reverse charge mechanism — the foreign seller has no registration obligation, provided the buyer holds a valid BIN and VAT registration. [1] For B2C sales to individual consumers, Kazakhstan's rules are stricter than the EU: there is no minimum revenue threshold — a single payment from a Kazakhstani resident triggers the obligation. Under the conditional VAT registration model effective 1 January 2026, the foreign company must submit a notarized Confirmation Letter (with 16 mandatory data fields) to the Integrated Tax Administration System within one month of the first consumer payment. The Ministry of Justice then assigns a BIN within one business day; the State Revenue Committee issues a revised Confirmation Letter within three working days and lists the company in the public register of foreign online suppliers. VAT is charged at 16%, filed quarterly by the 25th of the second month after each quarter. Failure to register can result in blocking of the company's internet resources in Kazakhstan. [2]

All VAT-registered entities must now use IS ESF — what exactly counts as a valid e-invoice, and what happens if you issue a paper invoice instead?​

IS ESF (Information System of Electronic Invoices / Информационная система электронных счетов-фактур) is Kazakhstan's mandatory e-invoicing platform, operated by the State Revenue Committee. All VAT payers must issue e-invoices for goods and services sold to other businesses; paper invoices are only permitted as emergency backup and must be entered into IS ESF within 30 calendar days of the emergency ending. [3] From 1 January 2026, the deadline for issuing an e-invoice tightened from 180 to 15 calendar days after the transaction date — previously a common source of non-compliance. Non-VAT taxpayers in several new categories (freight forwarders, commission agents, medical providers, lawyers, importers) are also obligated to issue e-invoices through IS ESF from 2026. Access to IS ESF requires the legal entity's BIN and a qualified electronic signature (EDS) issued to the CEO; authorized employees may be delegated signing rights. Failure to issue or timely issue an e-invoice is an administrative offence under Article 280-1 of the Code of Administrative Offences. [4]

How does the AIFC tax regime differ from mainland Kazakhstan — and does an AIFC company use the same BIN as any other Kazakhstani legal entity?​

AIFC participants receive a separate BIN structured under a distinct serial-number range (90001–99999 in the fourth part of the 12-digit BIN), which identifies them as AIFC entities in any public registry search. Substantively, the difference is significant: qualifying AIFC participants are exempt from corporate income tax (CIT) and VAT on income derived from financial services included on the approved AIFC exemption list — an exemption guaranteed for 50 years under the Constitutional Statute on the AIFC, meaning the exemption survives future changes to mainland tax law. [5] Employees of AIFC participants are also exempt from personal income tax on employment income paid by their AIFC employer. However, the exemptions are conditioned on "substantial presence" — the AIFC Financial Services Authority and the State Revenue Committee published joint rules requiring that the principal place of management, key decision-making, and the majority of employees be genuinely located within the AIFC perimeter in Astana. Companies routing income through an AIFC shell without real operations have faced re-assessment under mainland rates (20% CIT, 16% VAT). [6]

When a Kazakhstani company imports services from a Russian or other EAEU supplier, which identifier — IIN or BIN — must appear on the self-assessed VAT declaration?​

Under the EAEU Treaty, the place of supply for most cross-border services (consulting, software licensing, marketing, IP royalties) is determined by the location of the buyer, so a Kazakhstani business importing such services from Russia, Belarus, Armenia, or Kyrgyzstan is responsible for self-assessing Kazakhstani VAT at 16% on the payment — regardless of whether the Russian supplier is VAT-registered. [1] The Kazakhstani buyer must file Form 328.00 (the VAT return for imported services) using its own BIN if it is a legal entity (ТОО, JSC, branch), or its IIN if it is a sole entrepreneur (ИП). The return and payment are due by the 25th of the month following the quarter in which the service was received. A common compliance gap: sole entrepreneurs on the simplified tax regime (упрощёнка) who import EAEU services below the VAT registration threshold still owe this self-assessed VAT and must file the return — the simplified regime exemption does not cover import-of-services obligations. [4]

Kazakhstan requires crypto miners to sell 75% of mined assets on AIFC exchanges — how does this interact with corporate BIN registration and income tax obligations?​

Since 1 January 2025, legal entities engaged in digital asset mining must sell at least 75% of mined digital assets exclusively through exchanges registered and licensed within the AIFC; circulation of digital assets outside the AIFC is prohibited. [1] Mining entities must be incorporated as legal entities (ТОО or JSC) and registered with the State Revenue Committee — registration generates a BIN as the primary tax identifier. The BIN must appear on the electricity consumption reports submitted to the tax authority, as miners pay a dedicated electricity tax of KZT 2 per kilowatt-hour (KZT 1/kWh for renewable energy or off-grid generation). Mining income is recognized for corporate income tax purposes at the time the mined asset is distributed from the mining pool, valued at the price set jointly by the AIFC and the State Revenue Committee. Individual traders (not miners) who buy and sell digital assets via AIFC platforms report capital gains on personal income tax returns using their IIN. Underreporting is actively audited: a 2024 tax audit uncovered 4.3 billion tenge in unreported personal income tax from digital asset sales. [2]

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