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Kazakhstan Tax Information

12% VAT

VAT is 12% standard. Registration mandatory above KZT 30,000 turnover. BIN required for businesses.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Kazakhstan

BIN number
VAT registration
Client BIN
Invoice number
VAT (12%)
Total in KZT

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

Қолма-қол14 күн30 күнНесие

Payment Methods in Kazakhstan

Bank TransferKaspi.kzHalykCredit CardCash

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Kazakhstan?

Kazakhstan has 12% VAT. VAT is 12% standard. Registration mandatory above KZT 30,000 turnover. BIN required for businesses.

What payment methods are common for contractors in Kazakhstan?

Common payment methods in Kazakhstan include: Bank Transfer, Kaspi.kz, Halyk, Credit Card, Cash. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Kazakhstan?

Your invoice should include: BIN number, VAT registration, Client BIN, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What is Kazakhstan's VAT rate?

Kazakhstan applies 12% VAT on most goods and services. Exports and some financial services are zero-rated or exempt. Registration threshold is relatively low at KZT 30,000.