E-commerce Taxation In Kazakhstan – Still A New Concept

In Kazakhstan, e-commerce is developing at a fast rate although the market for online goods and services is developing at a very slow pace. Many businesses have recognized an Internet presence and some have endeavored to sell their goods and services online. For any taxable domestic transaction, Value Added Tax is chargeable on the basis of value of goods and services that are being sold as resolute from prices and tariffs applied during the transaction.

The following questions have been addressed in this article:

How is VAT charged in e-commerce transactions for unregistered residents in Kazakhstan?
What are the problems faced in Kazakhstan for the development of e-commerce?


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