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Since July 1, 2026, updated business activity classification rules have come into effect in Kazakhstan. Entrepreneurs are strongly advised to review whether their company's OKED codes still match their actual operations. Ignoring this can lead to difficulties with reporting, losing access to tax benefits, and complications when dealing with government agencies.
However, updating OKED codes is just one of many recent changes. Kazakhstan's tax system has been undergoing significant reforms, and managing compliance has become increasingly challenging for businesses.
However, updating OKED codes is just one of many recent changes. Kazakhstan's tax system has been undergoing significant reforms, and managing compliance has become increasingly challenging for businesses.
Why Accounting Has Become More Complex
Since the start of 2026, Kazakhstan has been operating under an updated Tax Code, bringing numerous changes that affect virtually every business.
Key changes include:
Key changes include:
- Special tax regimes have been restructured. Some regimes have been eliminated, the simplified declaration system has been redesigned, and certain types of businesses are no longer eligible for preferential regimes. Companies that previously operated under simplified taxation may now be forced to switch to the general taxation framework.
- A restricted OKED list has been introduced. A list of 44 business activities (covering 185 OKED codes) that are no longer eligible for simplified taxation has been approved. This includes financial services, excisable goods, and professional services such as accounting, auditing, legal, and consulting. For these companies, switching to the general regime means full-scale accounting and likely VAT registration.
- The VAT registration threshold has changed. It now stands at 20,000 MRP (monthly calculation index). This means businesses must closely monitor their turnover to avoid missing the moment when VAT registration becomes mandatory.
Incorrect OKED Codes Are Not a Minor Issue
A mismatched or outdated OKED code can lead to serious consequences:
- Denial of access to preferential tax regimes.
- Technical difficulties when submitting notifications and reports.
- Refusals from banks or government bodies when obtaining licenses or conducting operations.
- Fines for submitting inaccurate statistical data — up to 120 MRP for large businesses.
New Requirements for Counterparty Verification
Starting this year, companies on the general taxation regime can no longer deduct expenses related to transactions with counterparties that operate under simplified declaration.
Why Outsourcing Accounting Makes Sense
With laws changing almost monthly and tax authorities automating their audit processes, handling accounting in-house has become increasingly risky. Mistakes are costly — fines, penalties, and additional tax assessments add up quickly.
Here's what outsourcing your accounting delivers:
Here's what outsourcing your accounting delivers:
- A team of experts, not just one person. You gain access to a pool of specialists, eliminating issues related to vacations, sick leave, or knowledge gaps.
- Financial accountability. If an error occurs, the outsourcing firm bears the responsibility. An in-house accountant cannot offer that guarantee.
- Cost savings. You pay a fixed fee, not a salary, payroll taxes, benefits, software licenses, or equipment costs.
- Up-to-date expertise. Professional firms track regulatory changes and implement them immediately — you don't need to monitor this yourself.
- Full transparency. You have access to your data anytime, so you always know the status of your accounting.
How Acsour Helps Businesses
Acsour provides comprehensive accounting and tax support services for businesses of all sizes and industries in Kazakhstan.
Our services include:
Our services include:
- Full-cycle bookkeeping and tax accounting.
- Review of current accounting records — identifying errors and weaknesses.
- Assistance with updating OKED codes.
- Consulting on special tax regimes.
- Calculation and timely submission of all required reports.
- Restoration of accounting records for prior periods if needed.
- Support in adapting to legislative changes.
Submit a request — we'll perform a quick diagnostic of your current accounting, identify areas that need attention, and help you avoid fines and tax authority scrutiny.
Focus on growing your business — leave the accounting to us.
Focus on growing your business — leave the accounting to us.