New reporting for entrepreneurs in 2025: what is important to know?
April 11, 2025
New changes to tax legislation that will affect entrepreneurs and legal entities came into force on March 1, 2025. Key innovations include changes in the VAT calculation procedure, new accounting requirements, and updated penalties for late reporting.
Key changes
✅ VAT: recalculation of rates for small businesses
The authorities have introduced a new preferential taxation system for companies with a turnover of up to 150 million tenge per year. Now such companies can count on reduced VAT rates or complete exemption from it, subject to a number of conditions.
✅ Accounting: mandatory use of digital services
From March 15, all taxpayers are required to switch to electronic invoices (EI) and use state digital systems for reporting.
✅ Fines for late declarations have been increased
There are now stricter sanctions for late filing of tax returns. For legal entities, the fine has been increased by 25%, and for individual entrepreneurs – by 15%.
How to prepare?
To avoid risks, it is important to adapt to the new rules in advance. Our specialists will help you:
🔹 Conduct an audit of accounting and tax documents.
🔹 Transform accounting into a digital format.
🔹 Optimize the tax burden within the framework of the new rules.
If you have questions about changes in legislation, sign up for a consultation!
