From Individual Entrepreneur to Self‑Employed: Step‑by‑Step Plan and Status Comparison for Kaspi.kz Sellers

As a seller on Kaspi.kz you will face the question “can you be an IP and self‑employed?” or “how to move from IP to self‑employed without losses.” Below is a practical, example‑based guide for Kaspi shops, with 2026 figures and a step‑by‑step instruction so you can make a practical decision for your business.

1. Definitions: what is an IP and what is a self‑employed person

1.1 IP (individual entrepreneur)

IP is a legally registered status of a private entrepreneur: registration with the tax authority, reporting obligations, and access to the full range of B2C/B2B tools, connection to Kaspi Pay for business and participation in marketplace options. An IP can operate under the general taxation system or under special regimes (small tax regimes, patent, etc.). On Kaspi stores most sellers operate as IPs — this allows connecting installment plans, handling returns, and full integration with the seller cabinet. For more on Kaspi integrations, see the article on how to open a store on Kaspi: How to open a store on Kaspi.

1.2 Self‑employed

Self‑employed is a regime for individuals who provide services or sell goods without forming a legal entity. Rules differ by jurisdiction; in the Kazakhstan context sellers use self‑employment as a simplified registration option for low turnover and a limited set of operations. Self‑employed persons typically have simplified reporting and fixed tax rates, but are limited in the ability to access certain marketplace business tools (for example, some acquiring tools or installment options may be available only to IPs).

If you’re wondering “can an IP be self‑employed?” or “can a self‑employed person be an IP?” — below we analyze the legal and practical compatibility of the statuses and real scenarios on Kaspi.kz.

2. Legal compatibility: can you be an IP and self‑employed at the same time

This section examines the legal and practical compatibility of the two statuses in Kazakhstan, including whether you can officially run the same activity simultaneously under both regimes, what the tax code allows, and how Kaspi.kz treats sellers with different statuses. In most practical cases the regimes are mutually exclusive for the same line of business, so we cover the formal rules, exceptions, and recommended workflows for transitioning without violating tax obligations.

Can an IP (individual entrepreneur) and a self‑employed person be registered at the same time

Short answer: in most cases you cannot be registered simultaneously as an IP and officially as a self‑employed person for the same type of activity. Legislation usually provides different legal statuses, and tax authorities typically do not allow dual registration for the same tax obligations.

Practical options that Kaspi sellers encounter in 2026:

• If you are already registered as an IP, you cannot at the same time register as self‑employed for the same activity — this contradicts the principle of a single taxpayer status.
• You can have an IP while relatives (individuals) in your family register as self‑employed and help with sales, but they are separate tax entities.
• You can close the IP and then register as self‑employed — or the other way around: be self‑employed first, then open an IP. Transition procedures require attention to reporting and payment of taxes for the period of activity.

On the query “can an IP register as self‑employed” the answer is most often negative: registering as self‑employed implies you do not have IP/legal entity registrations for that activity. So before registering, it’s important to check with the tax authority and Kaspi’s documentation.

3. Tax consequences and calculations when changing status

When deciding “from IP to self‑employed” or asking “can an IP become self‑employed”, key factors are tax rates, turnover thresholds, mandatory payments and the ability to use marketplace financial products.

3.1 Typical taxes and payments for an IP (approximate structure, 2026)

• Social contributions (individual contributions) — a fixed part + a percentage of income depending on the regime.
• Personal income tax or a special tax regime (if the IP is on a simplified system).
• VAT — if you are on the general system and turnover exceeds the VAT payer threshold.

Example calculation: an electronics seller on Kaspi with turnover of 30 mln KZT per year (2026). If registered as an IP on a special regime with a 3% turnover tax and social contributions of ~200,000 KZT/year, their tax burden will differ from a self‑employed person under a different regime.

3.2 Taxes for the self‑employed — what usually changes

Self‑employed persons pay fixed or reduced rates on gross income and typically do not pay VAT and a number of other mandatory payments, but they have turnover limits and restrictions on operations (for example, export‑import, large transactions, use of instalment plans may be restricted).

Example: if the rate for self‑employed is fixed at 2–4% of revenue (depending on services or goods) and a turnover cap is set, then switching “from IP to self‑employed” with annual turnover of 50 mln KZT may be impossible due to exceeding the limit. Therefore, before switching check turnover thresholds and whether “can an IP be self‑employed” applies to your sales volume.

3.3 Nuances for sellers on Kaspi.kz

• Kaspi’s commission for sellers (2026) for most categories is roughly 5–12% of the sale; higher for electronics, lower for accessories. Changing tax status does not change the tax on Kaspi commission payments, but settlement methods and documents when working with Kaspi Pay may differ. See also the article “Kaspi продавец: как найти прибыльные товары” Kaspi продавец: как найти прибыльные товары.
• If you lose eligibility for certain services (for example, Kaspi Рассрочка), this can reduce conversion — sellers who lose рассрочка notice a 10–30% drop in conversion on their product cards.
• If you work with FBS/FBO, check requirements: some fulfilment solutions require IP status to sign contracts with operators. See FBS and FBO guidelines FBS and FBO Kaspi on AWW.

4. Pros and cons: comparing IP and self‑employed for a Kaspi seller

Practical comparison to answer “can you be an IP and self‑employed” considering pros and cons of each option.

4.1 Advantages of an IP

• Access to all Kaspi products: рассрочка, Kaspi Pay for business, connection to postamats and returns.
• Ability to work with import/export, prepare customs documents and handle large turnovers (partnerships with 3PL).
• Ability to officially hire employees and scale the business.

4.2 Disadvantages of an IP

• More complex reporting and basic tax obligations (VAT, social contributions) — higher burden at low turnover.
• Time and costs for accounting; a typical small seller’s budget for accounting in Kazakhstan is 40–120k KZT/month in 2026.

4.3 Advantages of self‑employment

• Easier registration and shorter reporting; suitable for sellers with turnover below the threshold.
• Lower direct taxes in typical cases, less paperwork when issuing receipts to customers.

4.4 Disadvantages of self‑employment

• Turnover and activity type limitations — if you sell via Kaspi and plan to scale, self‑employment quickly becomes a bottleneck.
• Some marketplace tools (acquiring, рассрочка, business analytics) may be available only to IPs.

Conclusion: if your question is “can an IP be self‑employed”, the practical answer for Kaspi sellers is no — statuses are not combined simultaneously, but the choice depends on turnover and the set of services you need.

5. When it makes sense to switch: criteria and calculations

The answer to “can I be an IP and self‑employed” is often determined by numbers. Here are simple thresholds and example calculations.

1. Determine annual turnover and a 12‑month forecast. If the forecast is below the established limit for the self‑employed regime (in your region), switching may be profitable.
2. List the Kaspi services you use (рассрочка, postamats, invoicing). If more than 30% of your revenue depends on рассрочка and Kaspi Pay business tools, switching from IP to self‑employed may reduce sales.
3. Calculate accounting costs: accountant fees, social contributions, possible penalties for mistakes. Sometimes tax savings under self‑employment outweigh the loss of product access.
4. Consider import plans. If you plan to purchase from China and clear customs, IP status simplifies paperwork and packaging, saving 5–15% of logistics costs at large volumes. See the cargo and customs guide: Карго‑доставка для продавцов Kaspi.

Example calculation (simplified):

• Turnover: 10 mln KZT/year.
• As IP: taxes and contributions + accounting = ~6–8% of revenue; Kaspi commission = 8% => total costs ~14–16%.
• As self‑employed: tax 3% (example), Kaspi commission = 8% => total ~11% and less reporting. In this case “from IP to self‑employed” is logical.

If turnover is 60 mln KZT/year and there are scaling plans — IP remains preferable.

6. Step‑by‑step guide: how to switch from IP to self‑employed and back

Below is a practical checklist with real actions and timelines. I describe both scenarios: closing an IP and registering as self‑employed, and the reverse path.

6.1 Scenario A: from IP to self‑employed

1. Assess compliance with thresholds and restrictions. Calculate forecasted turnover and ensure it will not exceed the self‑employed limit. Take seasonal peaks into account (Kaspi Жума sales and seasonality); many sellers in 2026 see a 20–40% share of yearly volume during sale seasons. See the article on Kaspi Жума: Kaspi Жума: стратегия максимальной прибыли.
2. Check contracts and obligations. If you have contracts with 3PL, suppliers or the bank in the name of the IP, you must notify partners in advance and complete settlements or reissue contracts.
3. Submit reports and close the IP. Prepare quarterly/annual reports, pay taxes and contributions. Deadlines depend on the reporting type; leave 1–2 months for proper closure.
4. Register as self‑employed. Register via the tax office personal account/portal for the self‑employed. After registration you will be able to issue receipts and pay tax under the new regime.
5. Adapt operations on Kaspi. Update your details in the Kaspi seller account. Note that some options may be unavailable — check Kaspi Pay integration and acquiring conditions. See the acquiring guide: Эквайринг.
6. Test sales for 1–2 months. Monitor product card conversion: if you lost access to рассрочка, compare CTR and conversion for product cards across two periods using analytics tools. AWW can help with repricer and analytics for quick comparisons.

6.2 Scenario B: from self‑employed to IP

1. Open an IP with the tax authority. IP registration — 1–7 business days with the correct documentation.
2. Choose a tax regime. Consider simplified regimes if turnover is small so you do not lose tax advantages of self‑employment.
3. Reissue contracts and acquiring. If you want to enable Kaspi Рассрочка or FBO, many partners will require an IP and signed contracts. See FBS and FBO guides on AWW: FBS, FBO Kaspi.
4. Reconfigure accounts and receipt issuance systems. Update details in Kaspi and accounting systems. If you used AWW for bulk editing of cards, use the same tool for quick replacement of details.

7. Practical cases of Kaspi sellers in 2026

Case 1: phone accessories — from IP to self‑employed

A shop with turnover 12 mln KZT/year in accessories (cases, cables). Margin 25%. The owner as IP paid about 7% taxes and 8% Kaspi commission. After switching to self‑employment tax dropped to 3% and accounting costs decreased. Conversion didn’t fall because the shop did not use рассрочка. Result: EBITDA rose by 3–4 percentage points. Conclusion: “from IP to self‑employed” is profitable when dependence on Kaspi financial products is low.

Case 2: large home appliance seller — remains IP

Turnover 120 mln KZT/year, active use of Kaspi Рассрочка and FBO. The question “can an IP become self‑employed” was not considered due to exceeding the limit and the key role of рассрочка in sales. Decision: stay as IP, invest in logistics automation and use AWW for repricing and price analytics.

8. Technical and operational points when changing status

• Documents for Kaspi: when changing details prepare constituent documents (if any), IIN/BIN, bank details, contracts with 3PL and reconciliation acts. Check Kaspi’s requirements in advance — their checklist is often updated.
• API integration and catalog upload: if you use catalog upload and mass editing of products, prepare a new price list. The article about the price list for Kaspi helps avoid mistakes: Прайс‑лист для Kaspi: создание и ошибки.
• Logistics and customs: for large import batches having an IP simplifies customs clearance. See instructions on customs clearance: Как растаможить груз в Казахстане.

9. How to preserve sales when changing status — marketing checklist

1. If you lose рассрочка — temporarily lower prices or increase promos by 7–10% to maintain conversion.
2. Increase retargeting and email/WhatsApp campaigns — AWW supports WhatsApp templates and response analytics; this is a common practice among sellers in 2026.
3. Run A/B tests of product cards after changing details — funnel control and CTR will show impact.

10. Common mistakes during transition and how to avoid them

• Mistake: closing an IP without submitting reports. Consequence: fines and blocking of the seller account.
• Mistake: not checking availability of Kaspi tools for self‑employed. Consequence: lost sales due to unavailable рассрочка.
• Mistake: not reissuing contracts with suppliers and 3PL. Consequence: delivery delays and additional logistics costs.

11. Conclusion: when the switch makes sense

To sum up practically: if you ask “can an IP be self‑employed”, “can I be an IP and self‑employed”, “can a self‑employed person become an IP” — the answer is based on numbers and the set of services you need. For small sellers with turnover below the threshold, switching from IP to self‑employed is often economically justified. For sellers relying on рассрочка, postamats and international procurement, IP remains the working solution.

AWW can quickly model scenarios: the repricer will show the impact of pricing policy, analytics — the actual loss/gain of margin, and the WhatsApp marketing module — customer retention after changing details.

If you like, I can prepare a personalised calculation based on your turnover, category structure and use of Kaspi tools — send current sales and commission figures and I will prepare scenarios “from IP to self‑employed” and back.

Useful AWW links and guides:

• FBS and FBO Kaspi — compare status requirements.
• Эквайринг — check connection conditions when changing details.
• Marketplace analytics — use data when making a decision.
• Journal materials: How to find profitable products, How to open a store on Kaspi, Карго‑доставка для продавцов Kaspi.

If you want — I can add a table of tax‑burden scenarios tailored to your business figures and templates for letters to counterparties when changing status.