TRADE AND MARKETS

The core statute is the Law on the Regulation of Trading Activity of 12 April 2004 No. 544-II, elaborated by the Rules of Internal Trade approved by order of the authorised body. Alongside these apply the Law on Consumer Rights Protection, the Entrepreneurial Code (inspections and competition), the Tax Code (cash registers, electronic invoices, accompanying notes for goods) and the EAEU technical regulations on product safety. Trade in certain categories — medicines, medical devices, tobacco and alcohol — is excluded from the Rules of Internal Trade and governed by its own sectoral legislation.

Legal basisLaw of the RK on the Regulation of Trading Activity No. 544-II; Rules of Internal Trade; Law of the RK on Consumer Rights Protection No. 274-IV

A retail outlet must display a sign showing its name, location and opening hours, price tags for the goods offered, and information about each product — name, composition, shelf life and manufacturer — together with accessible information about the seller and how to submit complaints. This information must be provided before the contract is concluded and in a clearly visible form. Failure to provide it, or providing inaccurate information, entitles the buyer to withdraw from the contract and claim damages, and exposes the seller to administrative liability.

Legal basisLaw of the RK on the Regulation of Trading Activity; Arts. 5, 24–25 of the Law of the RK on Consumer Rights Protection; Art. 190 of the Code of Administrative Offences of the RK

Product details and labelling, instructions, tags and price tags must be given in Kazakh and Russian, and may additionally be given in other languages. The requirement applies to imported goods as well: if the original packaging carries no information in the state language, an additional label must be applied. Missing Kazakh-language information is a standalone breach and is one of the most frequently identified findings during inspections.

Legal basisArt. 21 of the Law of the RK on Languages; TR CU 022/2011 on food product labelling

The trade mark-up on socially significant food products is capped and, under the rule currently in force, may not exceed 15 per cent of the price of the manufacturer or wholesale supplier. Delivery, storage, financing and insurance costs are not included in the mark-up and must be absorbed within the retailer's own margin. Note that during 2026 the authorised body publicly announced draft amendments that would allow part of these costs to be included in the mark-up, so the methodology should be checked against the current wording of the act before prices are set.

Legal basisLaw of the RK on the Regulation of Trading Activity; Government Resolution approving the list of socially significant food products

Exceeding the trade mark-up is an administrative offence, and the penalty is differentiated by business size — from several MCI for individuals and small businesses up to 150 MCI for large businesses, increasing substantially on a repeat offence within a year. Enforcement is carried out by the territorial departments for trade and consumer protection through price monitoring in shops and markets. The exact amount of the fine should be verified against the wording of the Code of Administrative Offences in force on the date of the breach.

Legal basisArt. 204-4 of the Code of Administrative Offences of the RK

Yes. Local executive bodies may set maximum permitted retail prices for socially significant food products where actual retail prices have exceeded the threshold values calculated under the approved methodology. The measure is temporary and is introduced by a decision of the akimat for a specific region and specific product lines. Because these decisions are taken locally and change frequently, the current list and price levels must be checked against the acts of the akimat for your own region.

Legal basisLaw of the RK on the Regulation of Trading Activity; Rules for setting threshold values of retail prices for socially significant food products

Mandatory labelling means applying a unique Data Matrix code to the product and recording every stage of its movement in the national labelling and traceability information system. Obligations are spread along the chain: the manufacturer or importer applies the code and introduces the product into circulation, the distributor transmits the data, and the retailer withdraws the code from circulation at the checkout. The list of goods and the commencement dates are approved by order of the authorised body and are being extended in stages — as at 2026 these already cover, or are progressively covering, tobacco, footwear, medicines, bottled water, beer and beer beverages, motor and lubricating oils, food supplements and light industry goods. The date for a specific product group must be verified against the current wording of the list, as the deadlines have been postponed more than once.

Legal basisLaw of the RK on the Regulation of Trading Activity; order of the authorised body determining the list of goods subject to labelling

Placing goods subject to mandatory labelling into circulation without identification means, or with inaccurate codes, entails administrative liability with confiscation of the goods, and in cases involving large volumes may be treated as a criminal offence. Liability falls on the person in whose possession the goods are found, including the retailer, even where the code was not applied by the supplier. In practice this means goods-in procedures must be built around code verification, and supply contracts should fix the supplier's liability for correct labelling and the buyer's right to return an unlabelled consignment.

Legal basisCode of Administrative Offences of the RK (provisions on circulation of unlabelled goods); Law of the RK on the Regulation of Trading Activity

The accompanying note for goods is both a shipping document and a primary accounting record, issued within the electronic invoicing information system. From 1 January 2026 updated rules and a new list of goods subject to mandatory electronic accompanying documentation apply, covering in particular alcohol products, petroleum products, traceable goods and movements within the EAEU. For a number of positions the note is issued using the Virtual Warehouse module. The recipient must confirm or reject the note within the prescribed period — as a general rule 20 calendar days from the date of registration — failing which discrepancies arise in the recorded stock balances.

Legal basisTax Code of the RK; Order of the Minister of Finance of the RK of 31 October 2025 No. 657

Cash settlements in Kazakhstan must be made using a cash register with a data recording and transmission function that is included in the state register; the exemptions are listed exhaustively in the Tax Code. From 1 January 2026 the requirements for the fiscal receipt have changed: the receipt must state the name of the goods in accordance with the National Catalogue of Goods, and the receipt cancellation function has been disabled — corrections are now possible only through a refund receipt. Failure to issue a receipt, or issuing one for an amount different from the sum paid, results in a warning and, on a repeat offence within a year, a fine.

Legal basisArt. 110 of the Tax Code of the RK; Art. 284 of the Code of Administrative Offences of the RK

The obligation to accept cashless payment applies to activities included in a list approved by the Government; that list is periodically extended — Resolution No. 388 of 13 May 2026, effective from 19 July 2026, added a number of further service sectors. Retail trade is within the list, subject to exemptions for certain categories and territories. Banks supply terminals integrated with the cash register. Whether a specific activity code falls within the list should be verified against the current wording of the resolution.

Legal basisTax Code of the RK; Government Resolution of the RK of 13 May 2026 No. 388

Mandatory VAT registration is triggered once annual turnover exceeds 10,000 MCI — from 2026 the threshold has been reduced to precisely that figure, which is approximately 43.25 million tenge at an MCI of 4,325 tenge. The standard VAT rate from 1 January 2026 is 16 per cent. In FMCG, where turnover is high and margins are thin, the threshold is reached quickly, so turnover must be monitored on a cumulative basis: late registration results in additional tax assessments, late-payment interest and a fine.

Legal basisTax Code of the RK (Law of the RK of 18 July 2025 No. 214-VIII)

With the entry into force of the new Tax Code on 1 January 2026 the list of special tax regimes was revised: the retail tax regime and the regime based on a fixed deduction were abolished. Small business retains the regime for self-employed persons, the regime based on a simplified declaration, and the regime for peasant and farm holdings. Under the simplified declaration the rate is 4 per cent, and local representative bodies may vary it within a range of 2 to 6 per cent. The income cap and the list of activities excluded from the regime are set by the Code and secondary legislation and should be checked as at the date of transition.

Legal basisArts. 715–722 of the Tax Code of the RK (Law of the RK of 18 July 2025 No. 214-VIII)

Food products are subject to conformity assessment under the Customs Union technical regulations, principally TR CU 021/2011 on food safety and TR CU 022/2011 on labelling; the form of assessment — declaration of conformity or state registration for certain categories — depends on the product type. The seller must hold and produce on request the documents confirming conformity and the origin of the goods. Selling products without a valid declaration, or in breach of labelling requirements, entails administrative liability and seizure of the products.

Legal basisTR CU 021/2011; TR CU 022/2011; Law of the RK on Food Safety; Art. 425 of the Code of Administrative Offences of the RK

Selling products past their expiry date is expressly prohibited; such goods must be withdrawn from circulation and disposed of or destroyed in the prescribed manner, with supporting documents drawn up. Returning expired goods to the supplier is possible only where the supply contract expressly so provides — the law imposes no such obligation on suppliers. Keeping expired goods on the shop floor is treated as a breach regardless of whether they were actually sold.

Legal basisLaw of the RK on Food Safety; Art. 425 of the Code of Administrative Offences of the RK; Ch. 25 of the Civil Code of the RK

Non-food goods of proper quality may be exchanged or returned within 14 calendar days of purchase, unless a longer period is agreed in the contract, provided the goods have not been used, their appearance, consumer properties, seals and tags are intact, and proof of purchase is retained. The law sets out a closed list of exceptions: medicines and medical devices, underwear, hosiery, animals and plants, goods sold by length, and mobile subscriber devices. Food products of proper quality cannot be exchanged or returned.

Legal basisArts. 14, 30 of the Law of the RK on Consumer Rights Protection

The consumer may choose to demand replacement with goods of the same or a different brand with an adjustment of the price, a proportionate reduction of the price, free rectification of the defects, or withdrawal from the contract and a refund; in every case the consumer may also claim compensation for losses. Claims are brought against the seller or the manufacturer within the periods established by law. The absence of a receipt does not in itself deprive the buyer of these rights — the purchase may be proved by other evidence.

Legal basisArts. 15, 17 of the Law of the RK on Consumer Rights Protection

The law prescribes a pre-court procedure: the consumer first submits a complaint directly to the seller and, if it is not satisfied, turns to the bodies for pre-court settlement of consumer disputes, including through the Unified Information System for Consumer Rights Protection. The seller must consider the complaint and give a reasoned reply within the statutory period; ignoring a complaint weakens the seller's position in any subsequent dispute and is itself a breach. The specific response periods and the procedure within the system should be checked against the current wording of the law, as these provisions have been amended repeatedly.

Legal basisArts. 42-2 to 42-8 of the Law of the RK on Consumer Rights Protection

In distance selling the seller must, before the contract is concluded, provide full information about the goods, the seller, the price, and the payment, delivery and return arrangements, and must confirm the order. The rules on quality, warranties and returns apply on the same basis as in offline trade, with the return periods running from delivery of the goods to the buyer. Additional obligations arise as to the use of cash registers in settlements, the processing of customers' personal data and compliance with advertising requirements. Certain tax preferences for electronic commerce are available subject to conditions set by the Tax Code, which require case-by-case assessment.

Legal basisLaw of the RK on Consumer Rights Protection; Law of the RK on the Regulation of Trading Activity; Tax Code of the RK

Collection and processing of personal data are permitted with the data subject's consent or in the cases expressly provided for by law; for loyalty programmes the consent must be informed and capable of being evidenced. The operator must define the list of data collected, appoint a responsible person, implement protective measures and store databases within Kazakhstan. Sending advertising messages without the subscriber's consent is separately prohibited. Breaches entail administrative liability and orders from the authorised body.

Legal basisLaw of the RK on Personal Data and its Protection; Law of the RK on Advertising; Art. 79 of the Code of Administrative Offences of the RK

Yes, a licence is required: storage and retail sale of alcohol products are licensed activities, and the licence is granted where the outlet meets the established qualification requirements, including requirements as to premises and equipment. Additional restrictions apply — a prohibition on sales to minors, restrictions on night-time sales, restrictions on locations (near educational and healthcare institutions and in certain premises), and special requirements for outlets selling spirits. Some restrictions are set at regional level, so the conditions applicable to a particular outlet require individual verification against the acts of the local executive bodies.

Legal basisLaw of the RK on State Regulation of the Production and Turnover of Ethyl Alcohol and Alcohol Products No. 429-I; Law of the RK on Permits and Notifications

Sales to minors and involving minors in the trade are prohibited, as are advertising of tobacco products, sales of single cigarettes and sales in the locations specified in the Code on Public Health; restrictions also apply to displaying tobacco products on the shop floor. Tobacco products are subject to mandatory labelling with identification means, and their sale must be recorded in the relevant information systems. The seller must verify the buyer's age; liability for selling to a minor arises regardless of whether the seller was misled.

Legal basisArt. 110 of the Code of the RK on Public Health and the Healthcare System; Arts. 441, 442 of the Code of Administrative Offences of the RK

No. Since 20 June 2024 Kazakhstan has applied a complete ban on the import, production, distribution and sale of non-smoking tobacco products, electronic consumption systems (vapes), and the flavourings and liquids used in them. Breach carries criminal liability under a dedicated article of the Criminal Code, with sanctions ranging from a fine and community service to arrest and, where the offence is committed by a group or on a large scale, imprisonment for up to five years. Holding such products in a retail outlet therefore creates a risk of criminal prosecution, not merely an administrative fine.

Legal basisArt. 110 of the Code of the RK on Public Health and the Healthcare System; Art. 301-1 of the Criminal Code of the RK

Extended producer responsibility (EPR) obliges producers and importers of certain products and packaging to ensure the collection, recycling and disposal of the waste generated once the product loses its consumer properties. It is usually discharged by paying a disposal levy to the EPR operator and obtaining a supporting certificate, or by operating an in-house collection system. In FMCG the obligation most often arises for the importer because of the product packaging. A retailer that is neither producer nor importer is generally not liable, but where it imports directly the obligation falls on it. The list of products and the rates are set by secondary legislation and must be checked against the specific product range.

Legal basisEnvironmental Code of the RK; Rules for implementing extended producer (importer) responsibility approved by Government Resolution

A retail outlet must meet sanitary and epidemiological requirements: separate storage of product groups, compliance with temperature regimes and product neighbourhood rules, serviceable refrigeration equipment fitted with monitoring instruments, facilities for staff, a production control programme, mandatory medical examinations for employees and personal medical record books. Breach of the sanitary rules entails administrative liability up to and including suspension of the outlet's operations.

Legal basisCode of the RK on Public Health and the Healthcare System; sanitary rules for catering and trade facilities; Art. 425 of the Code of Administrative Offences of the RK

State control takes the form of preventive control with and without a visit to the business, and of inspections — scheduled inspections based on risk assessment and unscheduled inspections prompted by complaints and other grounds. An inspection is carried out on the basis of an appointment act registered with the legal statistics authority; its scope is limited to checklists, which are publicly available and can be used for a self-audit in advance. A business may refuse access where the documents are not properly issued, and may appeal against the inspectors' actions.

Legal basisCh. 13 of the Entrepreneurial Code of the RK

Kazakhstan has no special statute restricting the terms of contracts with retail chains — the parties are free to agree terms, so the balance is achieved solely through drafting. It is essential to fix the procedure and time limits for acceptance by quantity and quality, the point at which title and risk pass, payment deferral, the grounds and procedure for returning unsold goods, the amount and legal nature of bonuses and premiums, liability for supplying unlabelled or expired goods, and the procedure for issuing accompanying notes and electronic invoices. Terms on the return of unsold goods and on retrospective bonuses require separate tax analysis, as they affect VAT and deductions.

Legal basisCh. 25 of the Civil Code of the RK; Tax Code of the RK

Anti-competitive agreements between competitors are prohibited, above all on prices, market sharing and concerted refusals to deal; these are treated as the most serious infringements and attract substantial turnover-based fines and, in certain cases, criminal liability. In supplier-retailer relations the main risks arise from terms fixing the resale price and from discriminatory conditions for individual buyers. A separate set of restrictions applies to entities holding a dominant position. Assessing a particular contractual structure requires individual analysis, since the classification depends on market share and on the wording of the terms.

Legal basisSection 4 of the Entrepreneurial Code of the RK (protection of competition); Arts. 159, 221 of the Code of Administrative Offences of the RK; Art. 221 of the Criminal Code of the RK

Advertising must be accurate; misleading consumers as to price, product characteristics, purchase conditions or the size of a discount is prohibited. When a promotion is announced, its terms and duration must be communicated and the goods must actually be available at the advertised price throughout the stated period. Displaying a struck-through "old" price at which the goods were never in fact sold is treated as misleading advertising. Separate prohibitions and restrictions apply to advertising alcohol, tobacco and medicines.

Legal basisLaw of the RK on Advertising; Art. 24 of the Law of the RK on Consumer Rights Protection; Art. 190 of the Code of Administrative Offences of the RK

The consumer may bring a claim, at their option, against either the seller or the manufacturer or importer; a shop's refusal to accept a complaint on the ground that the manufacturer is at fault is unlawful. Having satisfied the buyer's claim, the seller may bring a recourse claim against the supplier for the costs incurred, unless the contract provides otherwise. For that reason supply contracts should expressly set out how the costs of satisfying consumer claims are to be reimbursed and how defective consignments are to be replaced.

Legal basisArts. 15, 17 of the Law of the RK on Consumer Rights Protection; Arts. 428, 431 of the Civil Code of the RK