Новый год по традиции запускает и новые законодательные нормы в Казахстане. Так, с 1 января 2024 года, компании в РК обязаны вносить ОПВР – обязательные пенсионные взносы работодателя за своих специалистов. При этом следует учесть, что эти взносы следует оплачивать лишь за сотрудников, родившихся после 1 января 1975 года.

Чтобы рационально распоряжаться рабочим временем, оптимально распределять нагрузку на специалистов с учётом особенностей их трудовой деятельности, эффективно планировать время отпусков, компании в РК используют производственный календарь. Так, 2024 год включает 249 рабочих дней (для пятидневки) – соответственно 117 дней приходятся на выходные и праздники.

Новый 2024 год принёс владельцам бизнеса в РК очередные изменения: например, с 1 января
индивидуальные предприниматели и юрлица должны пройти всеобщее декларирование доходов. Это своеобразная перепись активов бизнеса, которая распространяется на предпринимателей вне зависимости от сферы деятельности. Так, сдача декларации по форме 250 предстоит как кондитерам и владельцам небольших магазинов, так и руководителям крупных предприятий.

Для начинающих ИП бухгалтерия – непростая задача: предпринимателей пугает возможность ошибиться, сделать что-то не так, что в итоге приведёт к штрафам и проблемам. Заманчивой альтернативой может стать передача бухгалтерских задач на аутсорсинг, однако сторонний бухгалтер зачастую попросту не по карману начинающим бизнесменам.

Но бухгалтерию можно вести самостоятельно – правильно, эффективно, без рисков. Как это сделать? Один из современных вариантов – онлайн-бухгалтерия.

С 2018 года в РК реализуется программа «Экономика простых вещей». А в 2023 году в неё был внесён пятый пакет поправок, который стал результатом тесного взаимодействия правительства с бизнес-сообществом.

С 2012 года в Казахстане физические лица и компании могут принять участие в Народном IPO. И 2024 год не стал исключением: на биржу выходят новые компании, что открывает широкие возможности как для бизнеса, так и для частных инвесторов.

Для прекращения деятельности компании в качестве товарищества с ограниченной ответственностью (ТОО) необходимо пройти процедуру ликвидации, которая занимает около четырёх месяцев и требует тщательной подготовки.

Кстати, решение о закрытии ТОО в Казахстане далеко не всегда принимают учредители товарищества. В некоторых случаях это происходит принудительно – по решению суда. Например, распространённая причина принудительного закрытия ТОО в РК в 2023 году – банкротство. Среди других причин – нарушение процедуры регистрации (владелец не зарегистрировал товарищество в налоговом органе или не смог вовремя получить БИН).

Как закрыть ТОО в Казахстане в 2024 году и можно ли это сделать онлайн? Какие документы понадобятся для закрытия? О каких подводных камнях следует знать?
Рассмотрим пошаговую инструкцию.

Сегодня отношение к фразе made in China кардинально изменилось. Во-первых, в КНР производят высококачественные товары. Во-вторых, на местных фабриках изготавливается практически всё – от украшений и брендовой одежды до бытовой техники и оборудования для промышленности. Не удивительно, что Китай становится всё более привлекательным направлением для тех, кто только открывает бизнес или хочет развивать существующее дело.

Залоговое кредитование – это один из видов заёмного финансирования, при котором заёмщик обязуется передать в залог недвижимость или другое имущество в качестве обеспечения выплаты кредита. Цели залогового кредитования могут быть различными: покупка недвижимости, автомобиля, ремонт или строительство дома, приобретение оборудования для бизнеса и т.д.

Если предпринимателю нужно приобрести авто или спецтехнику, а он не располагает всей суммой, можно оформить кредит. Но в последнее время возрастает популярность лизинга. Эта форма финансирования в чём-то схожа с кредитом, однако есть и значительные отличия.

Перемещение товаров по территории страны предусматривает оформление большого количества документации. Чтобы упростить документооборот на некоторые группы товаров,
в 2020 году в Казахстане введён такой документ, как СНТ. Он также позволяет облегчить процедуры налогового и таможенного администрирования.

Чтобы встать на ноги, новому бизнесу нужно изрядно потрудиться: создать корпоративный сайт, разработать маркетинговую стратегию и потратиться на рекламу. Эти меры позволят потенциальным заказчикам узнать о вашей компании. Но есть и иной путь: реализовать товар или оказать услуги крупному государственному или частному заказчику. Это гарантирует быстрое и эффективное продвижение без лишних затрат. Именно по такой причине многие бизнесмены решают начать своё дело в Казахстане с участия в тендерах.

Для легального осуществления предпринимательской деятельности на территории Казахстана бизнес разного масштаба и специализации должен платить налоги. Полученные государством средства идут на решение различных задач – от обеспечения нацбезопасности до реализации госпрограмм (в том числе по поддержке бизнеса).

Какие налоги есть в Казахстане для бизнеса? Сколько налогов и за что платят компании?

Ошибочно считать, что несчастный случай, который произошёл с работником во время выполнения его обязанностей, причиняет вред только этому специалисту. А ведь это серьёзный удар по бизнесу: любое ЧП тщательно расследуется, а при выявлении вины работодателя его ждут огромные штрафы и длительные разбирательства в суде. Оградить предпринимателя от подобных проблем поможет обязательное страхование сотрудников организации от несчастных случаев.

Для того, чтобы осуществлять предпринимательскую деятельность, после регистрации компании, индивидуальный предприниматель должен получить документ, который дает ему право на работу. Ранее в РК этим документом было свидетельство о регистрации ИП, но сейчас его заменил талон. Попробуем разобраться, где его получить онлайн и как скачать этот документ?

Для ведения легальной предпринимательской деятельности юридическому лицу – и ТОО не является исключением – нужен банковский текущий счет. Он открывает доступ к многочисленным услугам: вы можете рассчитываться с поставщиками, начислять зарплату сотрудникам, переводить деньги между своими счетами, перечислять налоги, делать иные отчисления.

Как открыть текущий счет на юридическое лицо? Какие документы следует подготовить? Рассказываем, о каких нюансах важно знать.

How to register self-employment in Kazakhstan? How much tax should be paid? What nuances should be kept in mind?

A Limited Liability Partnership (LLP) is a type of business activity that allows to carry out legal business operations in the territory of the Republic of Kazakhstan. LLP is suitable for businesses of various scales, from small companies with up to 15 employees to large organizations employing up to 250 employees.

To successfully open an LLP in Almaty or other cities in Kazakhstan, you need to be aware of many nuances, which we will discuss in this article.

Usually, borrowers focus on such parameters as loan amount, nominal interest rate, monthly payment, and early repayment option. However, an equally important indicator is the AEIR (Annual Effective Interest Rate). The lower the AEIR, the more favorable the lending terms for the borrower.

Let's understand what the AEIR in a bank loan is and try to explain this concept in simple words.

What is AEIR?

The AEIR, or Annual Effective Interest Rate, is the total amount you will overpay in a year while using a loan. It includes not only interest on the loan from the bank but also other fees and charges related to loan servicing. This includes insurance, the cost of issuing and maintaining a bank card to which the loan funds are credited, and account maintenance fees. It is important to clarify the interest rate size before signing a loan agreement.

By the way, the bank’s obligation to indicate the AEIR when issuing a loan is regulated by the Civil Code of the Republic of Kazakhstan. This makes the lending process more transparent and helps the borrower choose the most favorable loan program.

Annual Effective Interest Rates

For 10 years, between 2011 and 2021, the rate was unified and maintained at 56%. However, since 2011, it has been differentiated based on the type of loan, the method of its collateralization, and the loan term:

• > 56% – for unsecured loan programs (i.e. collateral-free). If the loan is secured, the borrower can count on a rate of 40%.
• > 25% – interest on a mortgage housing loan.
• > 56% – the maximum for microloans (such lending involves borrowing small amounts). This applies to both secured and unsecured loans. However, borrowers who take out a secured microloan for less than 45 days (amounting up to 50 MCIs) can expect a rate of 20%.

Thus, rates range from 20% to 56%, with the upper limit being 56%. In other words, the AEIR cannot exceed 56%.

Loan Repayment Methods

There are two types of payments to repay loan agreements – annuity and differentiated payments. Let's try to understand these concepts in more detail.

A loan consists of two components: the principal (the amount you directly borrowed from the bank) and interest (the bank's reward for using loan proceeds). The way how you repay the principal and interest is the basis for dividing payments into annuity or differential payments.

Annuity payment is the most popular due to its simplicity. The entire amount (principal + interest) is divided into equal installments considering the loan term. You repay the loan monthly, with part of the payment going towards the principal and the other part towards the interest. The ratio of principal to interest gradually changes: in the first half of the term, most of paid money covers interest, and in the second half of the term - the principal. Borrowers like this type of payment for a stable debt load: you know exactly how much you need to pay the bank, which allows for effective expense planning.

Differentiated payment does not offer such stability but means that monthly payments will decrease over time. However, in the first months, you will experience the maximum loan load. The essence of this approach is simple: each month you pay a fixed amount of principal, while the amount going towards interest repayment to the Bank gradually decreases. Also, the bank or organization engaged in certain types of banking operations has the right to offer the borrower additional loan repayment methods calculated according to internal rules.

How to Calculate AEIR?

A manager of the bank where you are consulting on a loan will help you calculate the overpayment amount. This is the simplest and most effective way, as all fees and other charges need to be considered in the calculation. Moreover, according to the Civil Code of Kazakhstan, calculations are performed using a complex formula designed for professionals – bank employees and financiers.

If you want to make calculations yourself, use the online calculator on the Kazakhstan Government’s website at Gov.kz. First, the system will prompt you to choose the loan repayment method: annuity or differentiated payment. Then, you need to provide information about the loan amount and term, issue date, interest rate, etc. The final step is to click the Apply button. The amount of interest on the loan will be calculated automatically.

In this article, we have figured out what the loan interest is and established that it is one of the most important indicators. It needs to be carefully studied when choosing a loan program, as it will help to adequately assess your solvency and avoid problems in the future, such as penalties and deterioration of credit history.

Author - Broslavskaya Natalia Alexandrovna

How to Open a Bank Account for Individual Entrepreneurs in Kazakhstan

So, you have registered as an individual entrepreneur. The next step is to open a settlement account with a bank. This is necessary for conducting legal business activities in Kazakhstan.

Do All Individual Entrepreneurs Need to Open a Settlement Account?

What benefits do cash and settlement services provide to entrepreneurs?

What type of settlement account can an individual entrepreneur choose, and which account is the best to open?

Let's answer these questions.

To Open or Not to Open: That is the Question

Individual entrepreneurs in Kazakhstan can operate without a bank account. However, this is often not very convenient.

For instance, if an entrepreneur receives payments on a personal bank card, they may later face the problem of distinguishing between business transactions and personal payments. Furthermore, during a tax audit, an inspector may consider personal transactions as business-related transactions, which increases the reported income and, consequently, the amount of taxes due. To address this, it will be necessary to prove the source of funds and demonstrate that they have nothing to do with business.

There are two ways out of this situation. The first is to use the card exclusively for business receipts. The second is to open a separate settlement account for IE. Moreover, it is not possible to connect acquiring (a service that allows accepting card payments) to a personal account.

Please note that having a settlement account is mandatory for individual entrepreneurs who:

• plan to settle with suppliers and clients in non-cash form, particularly accepting card payments.
• will accept payments from e-wallets.
• intend to transfer salaries to their employees' cards.
• want to pay taxes conveniently and quickly.
• plan to participate in public procurements and tenders (in case of winning a tender, settlements are made only through a bank account).

But even if the above points do not apply to you, there are many advantages to opening a settlement account.

• Having a bank account creates the image of a serious business. Such an entrepreneur is trusted.
• Bank statements can be provided for obtaining a loan.
• You can connect acquiring and accept card payments.
• It significantly simplifies the payment process: all transactions are carried out via Internet Banking without visiting bank branches.
• You can pay taxes, make settlements with suppliers, make social contributions, and more.

Additionally, cash and settlement services for individual entrepreneurs often offer favorable terms for currency exchange and conversion. This is important for entrepreneurs working with foreign suppliers and investors.

Therefore, an IE account opening is necessary for convenience and peace of mind.

How to Open a Settlement Account for Individual Entrepreneurs in Kazakhstan

You can open a settlement account for an individual entrepreneur online on the Bank's website. The procedure takes a minimum of time.

So, what is needed to open an account for an individual entrepreneur?

1. Fill out an application on the website, providing general information, contact details of the manager, and company information.
2. Select a tariff plan. Banks offer several tariffs based on the scale of the business, differing in the number of payments, the number of foreign transfers and corporate cards, the fee size for cash deposits and withdrawals, and the subscription fee depending on the plan selected.
3. Sign documents with an electronic digital signature.

Please note that a settlement account can be opened not only in KZT, but also in RUB, USD, or EUR.

You will receive the settlement account details within a few minutes by email. They can be immediately used for drafting contracts and preparing other documentation.

Banks offer bonuses to entrepreneurs who use cash and settlement services. For instance, at Bank CenterCredit, you will receive a #business card linked to your account. It can also be used to withdraw personal funds. The card easily connects to all e-wallets – Apple Pay, Samsung Pay, Google Pay. Additionally, Bank CenterCredit offers up to KZT 250 million credit limit on the account. Such lending does not require collateral. It is a good safeguard to ensure the smooth business operation. Access to the FX Platform allows for foreign exchange transactions with maximum benefit.

It is convenient to operate the settlement account via the BCC Business mobile app, which connects in a minute and does not require special software.

At the same time, the cost of opening a settlement account for start-up individual entrepreneurs is KZT 0. These are optimal conditions to get on your feet and adapt to business realities.

What Accounts Are Opened for Individual Entrepreneurs?

There are two types of settlement accounts – current and savings. The current account services the Company's key business processes, including money transfers. The primary purpose of a savings account is to accumulate funds. Essentially, it is a deposit: the entrepreneur deposits a certain amount, which accrues interest, and at maturity specified in the Contract, the money with interest earned is returned to the depositor.

Which account is needed for an individual entrepreneur? The entrepreneur can open both accounts. But when it comes to a settlement account, the current account is primarily implied, which allows:

• Receiving money from customers;
• Making transfers to other accounts;
• Withdrawing and depositing cash;
• Paying taxes, making social and other contributions;
• Withdrawing personal income to a bank card;
• Connecting acquiring;
• Connecting to a payroll card program;
• Generating statements and other documents.

You can also control your funds 24/7 – through a mobile application or internet banking for businesses.

When it comes to which account is more beneficial to open for an individual entrepreneur, the current account "wins" here too: many banks offer tariffs with free account opening and servicing for start-up entrepreneurs.

Useful Information for Entrepreneurs

Opening a settlement account is accompanied by many questions – we’ll answer the most common ones.

Do I Need to Notify the Tax Authorities of a Settlement Account Opening?

After opening the settlement account, you do not need to notify the tax authorities yourself – the Bank will do this within one day from the opening.

Can an Individual Entrepreneur Open Several Settlement Accounts?

The legislation does not limit the entrepreneur in the number of current accounts – there can be several accounts (including in different banks).

Can an Individual Entrepreneur Transfer Money from Their Savings Account to the Current Account?

Yes, such a transfer is possible. Entrepreneurs often use this option to replenish working capital. Moreover, such a transfer will not be considered income derived from business activities. In other words, this amount is not included in the calculation of taxes.

How to Withdraw Personal Income?

Personal income is withdrawn using a cash withdrawal order. Please note that this amount is not an expense. That is, the entrepreneur calculates the tax on the entire amount earned, regardless of the amount withdrawn for personal use.

To sum up. So, is a bank account needed for an individual entrepreneur? Even if the business activity allows to conduct business without cash and settlement services, opening a bank account will provide the IE with transparent financial reporting for regulatory authorities and facilitate many tasks, such as paying taxes or withdrawing personal income through remote channels without visiting the bank.

Opening a business account for an individual entrepreneur in Kazakhstan can be done online directly on the Bank's website – it takes a few minutes.

Please note that the entrepreneur can work with both a savings and a current settlement account.


Author - Broslavskaya Natalia Alexandrovna

Чтобы вести бизнес легально, потребуется открытие ИП в Казахстане. Однако законность – не единственное преимущество. Во-первых, у вас будет идти официальный рабочий стаж. Во-вторых, бизнесмены делают пенсионные отчисления. В-третьих, для индивидуальных предпринимателей в РК созданы все условия для развития бизнеса, его масштабирования.

How to Open an IE in Kazakhstan in 2024: Online and Offline

You can open an IE in Kazakhstan in two ways: online or offline by personally visiting the Public Service Center (PSC). The first method is attractive due to its simplicity and efficiency: you can become an individual entrepreneur in just a few minutes without having to spend your time for travelling to the PSC. The second method will not save time but will allow you to ask the PSC staff all your questions and get comprehensive information. Let's consider both options in more detail.

How to Open an IE Online

Online IE registration is possible in three ways:

1. Through Egov.kz: This is the electronic government portal.
2. Via the E-Salyq Business app: This app is developed by the State Revenue Committee.
3. Through certain banks: For example, on the website of Bank CenterCredit at bcc.kz.

Let's look at a specific example of how to open an IE through the Egov portal:

1. Go to the Egov.kz website.
2. Click on the Business section.
3. Select the Business Registration and Development section.
4. Go to the Business Registration and Liquidation tab. You will see a list of services; to view all items, click the Show All button.
5. Select the Notification of Commencement of Activities as an Individual Entrepreneur section.
6. Click on the Order Service Online button. You can't miss it: it's big and bright orange. Log in to the system or register.
7. You will be redirected to the electronic licensing portal - Elicense.kz.
8. Click on the Notification of Commencement of Activities as an Individual Entrepreneur.
9. Fill out the proposed form.
10. Sign it with an Electronic Digital Signature (EDS).

Please note that the EDS must be obtained in advance. This can also be done remotely on the Egov.kz website.

How Much Does It Cost to Open an IE Online in Kazakhstan?

The registration procedure is free.

How to Register Through a Bank

This process is just as simple as using the Egov.kz platform. Bank CenterCredit has launched its own service: you can register through the app or on a special web resource. The service will require identity verification: identification can be done through the Egov.kz portal or via video. The user then fills out information about their business (nature of business, address, tax regime). Done! The entire procedure takes no more than 5 minutes.

One significant advantage of registering through a bank is that you can immediately open an account, issue a corporate card, connect internet banking for business, and even gain access to online accounting services.

How to Register an IE at PSC

To register a business in the classic “paper” format, you need to visit the local Public Service Center or the tax authority at the location of your primary business activity or your residence registration. For example, if you are opening a store, you need to approach to the tax office at your store's location. As with online registration, the documents will be ready within a day.

Please note that in some cases, a lease certificate for the premises where the IE will operate may be required.

To start an IE in Kazakhstan, you need to receive an electronic registration notification. Today, business owners no longer need to obtain an IE registration certificate – it is enough to fill out a special form and download the registration notification from the Personal Area on the Elicense.kz electronic licensing portal. The document specifies the address and name of the enterprise, the type of activity according to the Common Classifier of Economic Activity (OKED), and the chosen tax regime.

What You Need to Know Before Starting a Business (IE) in Kazakhstan

Let's answer the most common questions that future entrepreneurs have. 

Is It Possible To Run a Business Without Registering As an IE?

Yes, it is possible to engage in entrepreneurial activities without IE status. However, there is a reservation: in this case, entrepreneurs shall not use hired labor, and the annual profit of the enterprise from the sale of goods, works, and services to individuals shall not exceed 12 minimum wages.

Can an IE Registration Be Denied?

The IE registration process in Kazakhstan seems to be very simple and straightforward. However, there are some hidden pitfalls. In certain cases, the authorized body may refuse to open a business. You will be denied if:

• You are already an individual entrepreneur. Opening two IEs by one person is prohibited in Kazakhstan.
• Your company went bankrupt over the last 12 months.
• A court has prohibited you to engage in entrepreneurial activities.
• You submitted registration papers not at the place of residence (i.e., you have selected the wrong tax authority at the registration stage).
• Your document package is incomplete.
• You filled out the application form incorrectly.
• You have chosen a type of activity that is prohibited for IEs. In Kazakhstan, this includes passenger and cargo air transportation, drug manufacturing, activities related to weapons, and a number of others.

At What Age Can an IE Be Opened in Kazakhstan?

Individuals who have reached the age of majority can open an IE. However, in some cases, it is possible not to wait until the age of 18 and become a full-fledged entrepreneur even at the age of 14. To do this, you need to prepare. So, you will need to attach the consent of legal representatives to the list of documents required for business registration. If there is no consent, you need to provide other documents. This may be a copy of the marriage certificate (if the minor is married) or a court decision declaring that the minor is fully capable (this process is called emancipation). However, emancipation is possible only for individuals who have reached the age of 16.

What Tax Regime to Choose?

Individual entrepreneurs may choose one of four regimes:

1. Special Patent-Based Tax Regime

Suitable for IEs who work independently only, i.e. without hiring employees. It provides the most favorable conditions. The tax rate is the same for all entrepreneurs and is 1% of income.

However, there is a condition: the maximum annual income should not exceed 3,528 MCIs (Monthly Calculation Index). In 2024, 1 MCI equals KZT 3,692.

2. Special Tax Regime Based on a Simplified Declaration

This regime allows a maximum of 30 employees (including the business owner). But it also comes with more obligations.

What taxes does an IE pay under the simplified regime in Kazakhstan in 2024? 3% of income, with 1.5% being income tax and another 1.5% being social tax. Additionally, the individual entrepreneur pays for themselves: 10% for pensions, 3.5% for social security, and 5% of 1.4 Minimum Wage for health insurance.

The simplified regime is suitable for IEs whose maximum income for six months does not exceed 24,038 MCIs. There is also an additional condition: when using the TIS (three-component integrated system), the income threshold increases.

If an IE's income exceeds 20,000 MCIs during the calendar year (20,000 * 3,692 = 73,840,000), the entrepreneur must obtain a VAT certificate (VAT is 12%).

3. Special Tax Regime Using a Fixed Deduction

This taxation system is suitable for companies where, besides the entrepreneur, 49 other people are employed. The tax rate in this case is 10% of income.

But the regime is relevant only when the maximum income for six months does not exceed 144,184 MCIs.

What if your business does not meet the conditions of any of the three systems? In this case, the fourth option - the generally established regime - is optimal. It provides a 10% tax rate on income, while there are no any income limits. Please note that in this situation, tax reports are submitted to the tax authority quarterly and according to the results of the year. The generally established regime is suitable for businesses with large turnovers. Moreover, this system is mandatory for alcohol and tobacco producers, professionals providing financial and accounting services, companies selling petroleum products, or working with natural resources.

What Taxes Are Paid for Hired Workers?

In all tax regimes, except for the patent-based regime, it is possible to employ workers. Therefore, their income must be subject to the following taxes and payments to be withheld and paid monthly:

• 10% – individual income tax (IIT).
• 10% – pension contributions.
• 2% – health insurance contributions (Compulsory Social Health Insurance Contributions).

Additionally, the following is paid at the expense of the IE:

• 3.5% – social contributions.
• 3% – compulsory health insurance (Compulsory Social Health Insurance).

Individual entrepreneurs on this regime are exempt from the social tax for employees.

What happens if tax reports are not submitted on time and taxes and other payments are delayed?

In this case, the entrepreneur will receive a fine. If a businessman is late with payments, a penalty will be charged for each day of delay.

How to Change IE Information?

If any data submitted by the entrepreneur during registration changes, the tax authority must be notified thereof. You have 10 days to do this.

Changes are made through the Elicense.kz portal. In the Personal Area, you will see a list of available services – select the Service section (Notification Procedure subsection). Then follow this path: Notification of Commencement of Activities as an IE – Change of IE Registration Data. The next step is to click on the Order Service Online button.

Then, you should select the tax authority at the place of registration – the application for changing registration details will be automatically sent to the tax authority.

A form with all the information about your IE will open – you can edit the necessary details here. The final step is to sign the notification of change with your electronic signature. Here you can also download the new (with changes) notification and the IE certificate.

To sum up, we have learned what is needed to open an IE in Kazakhstan. The procedure is as simple and quick as possible, requiring a minimal package of documents. This is why Kazakhstan is considered one of the countries with a favorable business environment. As we can see, most procedures (obtaining an EDS, changing details) can be done online and save time. However, despite the simplicity of the process, it is essential to remember the individual entrepreneur obligations – including timely tax payments and other payments.