Registration, taxes and closing an ИП in Kazakhstan: a practical guide

This piece is a practical checklist for an entrepreneur in Kazakhstan for 2026. I explain what an ИП is, how to open an ИП online and offline, which taxes and reports to expect, where to order a stamp and the ИП registration certificate (talon), and how to properly close or liquidate an ИП. Examples are based on real experience of sellers on Kaspi Магазин and situations I handled as a marketplace sales operator.

Briefly: what an ИП is in Kazakhstan

ИП — an individual entrepreneur: a natural person carrying out business activity without registering a legal entity. For marketplace and retail sellers this is the quickest way to start: fewer formalities, direct settlements with marketplaces, and the ability to work with Kaspi Магазин and accept payments via Kaspi Pay.

In 2026 many sellers on Kaspi still choose ИП as their first legal form: based on AWW practice and conversations with sellers from 2024–2026, ИПs make up around 60% of new registrations in the FMCG segment on Kaspi Магазин.

1. Registration procedure: step by step

1.1 Preparation: documents and decisions

• Identity document and IIN.
• Choose activity code(s) (ОКЭД) — specify several codes relevant to the sale of your main products.
• Business address — this can be your home address, a warehouse or a showroom address.
• Choose a tax regime: decide in advance (see the "Taxation" section).

Practical tip: when choosing ОКЭДs, list codes for several directions (e.g., retail trade + wholesale trade). This reduces the need to change registration when you expand your assortment.

1.2 How to open an ИП online (via eGov and ЦОН)

1. Go to eGov.kz — the ИП registration service is available in the electronic cabinet. Submitting online requires a qualified electronic signature (ЭЦП).
2. Fill in the application: select activity codes, address, tax system and contact details.
3. Attach your identity document and sign the application with your ЭЦП (qualified electronic signature).
4. Wait for a decision — in most regions a decision is issued within 1–5 business days. After registration you receive an electronic ИП talon and a registration extract.

If you don't have an ЭЦП, you can apply through a ЦОН (Public Service Center). The offline route takes a bit longer but the steps are the same: submit documents, choose ОКЭДs and tax regime, and receive the paper talon.

1.3 Opening accounts and connecting services

• Open a current account (РС) in a Kazakh bank if you need settlements separate from your personal account. Some small sellers operate without a separate РС, but for marketplace payouts and card acquiring it’s usually required.
• Connect acquiring and payouts with banks and marketplaces — Kaspi and other platforms will request the ИП talon and bank details to enable payouts and Kaspi Pay accepting.
• Order a stamp if you plan offline document flow — it's not mandatory but convenient.

2. Taxation: choosing a regime and practical calculations

Choosing the right tax regime affects your price setting and reporting burden. Main options that sellers consider in 2026:

• Simplified regimes (flat or turnover-based) — often attractive for small retail sellers.
• General regime — more paperwork, but sometimes necessary for large turnover or specific contracts.
• Special regimes for certain activities — check applicability by ОКЭД.

Practical calculation: include taxes, social contributions, marketplace commission, logistics, procurement cost, and returns rate into unit economics. This gives the minimal viable retail price while keeping margins.

Example (simplified):

• Purchase price — 3,000 KZT
• Logistics and warehousing — 400 KZT
• Marketplace commission (Kaspi Магазин) — 10% of sale
• Social contributions and taxes — depends on regime, estimate 5–15% of revenue
• Expected returns — 3–5%

From these figures you can calculate a target retail price and check competitiveness on Kaspi Магазин.

3. Documentation and operational matters

Key documents and operational steps for running sales:

• Keep electronic and/or paper copies of the ИП talon, identity documents and bank agreements.
• Issue invoices/receipts according to the selected tax regime — know whether you must issue fiscal receipts and how to integrate with acquiring systems.
• Order a stamp and a printed template of waybills if you work offline or with suppliers who require stamped documents.
• Settle contracts with suppliers: signed agreements, delivery terms and acceptance acts reduce disputes during closure.

If you sell on Kaspi Магазин, follow marketplace rules for product descriptions, images, and returns. Proper documentation and consistent SKUs simplify reconciliations and reduce the risk of payment delays.

4. Operational logistics and sales quality

Logistics and service quality determine conversion and repeat purchases. Points to focus on:

• Fulfilment model: self-fulfilled, third-party fulfillment or marketplace fulfillment — each has different cost and quality trade-offs.
• Packing standards and labeling: protect goods in transit and follow Kaspi Магазин requirements for labeling.
• Returns handling: set clear return rules and process returns quickly to avoid negative ratings.
• Customer service: timely responses, accurate product descriptions and clear delivery windows improve seller metrics on marketplaces.

5. Termination of activity: closing an ИП and liquidation

Closing an ИП can be a straightforward procedure if you plan in advance. Steps to minimize risks:

• Settle all tax liabilities and social contributions; obtain clearance certificates if needed.
• Close or transfer supplier and customer obligations; keep confirmations of final settlements.
• Close the current account (РС) after all transactions are complete and payouts received.
• Submit an application for closure via eGov.kz or via ЦОН; keep the confirmation of deregistration and the final talon/certificate.

If there are creditors or unresolved disputes, consider formal liquidation procedures and consult an accountant or lawyer. For marketplaces, notify Kaspi Магазин about the closure to stop payouts and delist offers.

6. Checklist: what to do at start and at closure

At the start

• Decide on ОКЭДs and tax regime.
• Register via eGov.kz or ЦОН and get the ИП talon.
• Open a bank account if needed and connect acquiring/payouts.
• Prepare product photos, descriptions and compliance documents for Kaspi Магазин.
• Set up bookkeeping — even simple records will save time and money later.

At closure

• Reconcile and pay taxes and social contributions.
• Close contracts and get settlement confirmations from suppliers.
• Withdraw funds and close the РС.
• Submit deregistration via eGov.kz or through ЦОН and save all final documents.

7. Common seller mistakes and how to avoid them

• Underestimating taxes and social contributions — include them in unit economics from day one.
• Poor product descriptions and photos — leads to high return rates and bad ratings on Kaspi Магазин.
• Not keeping records of settlements — causes problems at closure and during audits.
• Ignoring marketplace rules — can lead to delisting or fines.

8. Tools and resources

• eGov.kz — registration and public services.
• ЦОН — offline registration and document services.
• Banks and acquiring providers — for РС and card payments.
• AWW materials and seller communities — practical cases and peer support.
• Accounting software and local accountants — to set up correct reporting and payroll.

9. Conclusion: a practical roadmap

Start with a clear understanding of your product range and expected turnover, choose relevant ОКЭДs and a tax regime that fits your plans, register via eGov.kz for speed, and set up simple bookkeeping and logistics. Monitor your unit economics regularly — taxes, commissions and returns are the main levers — and keep documentation organized so closure (if it comes) is smooth and low-risk.

This checklist is practical, not legal advice. For complex situations, large turnovers or disputes, consult a local accountant or lawyer familiar with Kazakh legislation and marketplace specifics.