Retail Media & E-commerce

Marketplaces may pay VAT on behalf of foreign sellers in Kazakhstan

Kazakhstan is extending the Google tax model to marketplaces: VAT for foreign sellers will fall on the platforms. Purchases may become 4–16% more expensive. Launch — January 1, 2027.

1 min read

НДС за иностранных продавцов могут платить маркетплейсы
НДС за иностранных продавцов могут платить маркетплейсыAI-generated

The Google tax brought 35 billion tenge into the Kazakhstani budget in 2024 — and the government wants to extend this model to foreign marketplaces. We are talking about purchases that Kazakhstani citizens make directly from foreign suppliers. The purpose of the amendments is to level the competitive playing field: Kazakhstani businesses already pay VAT.

What exactly is being proposed?

Platforms will become VAT tax agents for foreign sellers. The mechanism has already been tested on foreign digital companies, explains tax consultant and lawyer Aidar Masatbayev in a comment to Atameken Business.

“As for revenues from foreign platforms specifically — Google, Meta — there is a clear trend, revenues are growing; for example, in 2024, 35 billion came in. It is mainly Google and Meta that pay this, with advertising ordered by business entities. The difference with marketplaces is that ordinary people pay there. That is exactly why the government believes it necessary to collect this indirect tax, VAT, in this case,” Masatbayev said.

How big is the market?

The figures explain why the new rules will affect millions of buyers. The volume of e-commerce in Kazakhstan reached 3.5 trillion tenge in 2025. Marketplaces accounted for 86% of retail online sales.

What will change for buyers?

If the amendments are adopted, additional costs will be passed on to the price of everyday purchases, economists explain. Mass-consumption goods will be affected by the price increase:

  • clothing and footwear;
  • electronics and devices;
  • widely used consumer goods.

“The increase will range from 4% to 16% depending on the specific situation. Widely used consumer goods. For example, clothing, footwear — things people order on marketplaces. Electronics, maybe some devices,” says economist Marat Abdurakhmanov.

When will the rules take effect?

For now, this is only a draft. The new rules are planned to be introduced on January 1, 2027. The final decision has not yet been made. For practicing B2B players, the signal is clear: businesses have time to prepare for the re-registration of tax processes, and foreign platforms — to register for VAT in the Republic of Kazakhstan.

Original: t.me

Share this article:

More from Алексей Черных

Related articles

« Previous articleNext article »