Kazakhstan's lower house of parliament (the Mazhilis) has reportedly approved updated legislation for the implementation of VAT obligations for foreign digital service providers from 1 January 2022. The Kazakhstan government previously pushed the implementation date to 1 January 2021 following its original plan to implement from 1 January 2020.
The obligations will require foreign digital service providers to register for and pay VAT at the rate of 12% where the place of supply of B2C digita…