Overview

Effective 1 January 2022, Kazakhstan introduced e‑commerce‑specific VAT rules that require Amazon to collect and remit a 12 % tax on qualifying cross‑border sales. Sellers shipping from overseas inventory must understand how the tax is applied, because the amount will no longer appear in their Amazon disbursements.

Key Points

• Amazon adds 12 % VAT at checkout — For eligible orders shipped from outside Kazakhstan, Amazon calculates the tax, adds it to the customer’s total, collects the payment, and forwards the 12 % amount directly to the Kazakh tax authority.
• Order value limit of EUR 200 — The automatic VAT collection only triggers when the cart value, before tax, does not exceed EUR 200 and the items are not part of the statutory exemption list (e.g., certain medical supplies or educational materials).
• Sellers do not see VAT in payouts — The VAT portion is excluded from the seller’s settlement report; therefore, sellers should not set aside or remit any of that money themselves.
• B2B transactions remain buyer‑driven — When the recipient is a VAT‑registered business in Kazakhstan, the buyer is responsible for self‑assessing and reporting the tax on their own return, and Amazon does not collect VAT on those sales.
• In‑country stock unchanged — If you store goods inside Kazakhstan or already hold a local VAT registration, the new rule does not affect your existing tax filing obligations; you continue to manage VAT as before.

How the VAT Collection Works

1. Order qualification check — Amazon evaluates each cart for the EUR 200 threshold and product‑exemption status; for example, a US‑based seller shipping a EUR 150 smartwatch to Almaty will meet the criteria, while a EUR 250 kitchen appliance will not.
2. Tax addition at checkout — When the order qualifies, Amazon automatically adds a 12 % line item labeled “Kazakhstan VAT” to the checkout total; the customer sees a final price that includes this tax, such as EUR 168 (EUR 150 + 12 %).
3. Collection and remittance — Amazon collects the full amount from the buyer, retains the net sale proceeds for the seller, and forwards the 12 % VAT to the Kazakh revenue service on a regular schedule, eliminating any manual filing for the seller on these specific sales.