Opening a legal entity for an auto business - be it a service station, a spare parts store or a towing service - requires going through a mandatory registration procedure with Electronic government system (EPS). Since 2023, the process has become completely digital, but this does not mean that it has become easier: errors in filling out documents or choosing the wrong legal form can lead to refusal or problems with taxes in the future.
In this article we will analyze step-by-step registration algorithm through the SEP, taking into account the specifics of the auto industry: from choosing between individual entrepreneurs and LLCs to obtaining an electronic digital signature (EDS) and submitting documents to the tax office. We will pay special attention typical mistakes, which are allowed by the owners of car service centers and dealerships, as well as the nuances of coding types of activities according to OKED for automobile enterprises.
If you plan to work with government orders (for example, service a municipal vehicle fleet) or open a franchise of a well-known brand (such as Bosch Car Service or Kia Motors), registration through SEP will be the first step towards legal business. Important: from January 1, 2026, all legal entities are required to use qualified digital signature for interaction with government agencies - without it, submitting documents is impossible.
Why BOT is the best way to register a legal entity for the auto business
Until 2020, entrepreneurs could register companies through notaries or in person at the tax office, but today SEP (egov.kz) remains the only official channel to create legal entities in Kazakhstan. This is especially important for automotive companies for three reasons:
- ⚡ Speed: Registration takes up to 3 business days (versus 7–10 days for paper registration).
- 📑 Minimum package of documents: no need to collect certificates from the bank or landlord at the initial stage.
- 🔒 Security: all data is transmitted through secure channels with digital signature, which is critical for a business with a turnover of over 50 million tenge per year (threshold for mandatory audit).
For example, the owner of a car service center in Almaty will save up to 20,000 tenge on notary services if he submits documents through the SEP himself. However, there are also pitfalls: the system may block registration if the statutory documents do not indicate OKED codes for auto services (for example, 45.20 — car maintenance) or the “Types of activities” field is filled in incorrectly.
⚠️ Attention: If you indicate the OKED code in the SEP 45.11 (car trade), but you actually plan to do repairs, the tax office may require clarification or even initiate an audit. Always check with current OKED classifier.
Another advantage of the BOT is the opportunity simultaneously register a legal entity and obtain licenses (for example, for working with gas equipment or car waste disposal). This eliminates the need to contact different government agencies.
Step 1: Selecting a legal form for an automobile enterprise
This decision depends tax burden, responsibility to creditors and the ability to attract investment. Three forms are relevant for the autosphere:
- LLP (Limited Liability Partnership) — optimal for service stations, car showrooms and dealership centers. Participants are responsible only within the limits of their contributions (the minimum authorized capital is 100 MCI, or ~300,000 tenge in 2026).
- IP (Individual Entrepreneur) - Suitable for small car repair shops or home sales of spare parts. The risks are higher: the entrepreneur is liable with all his property.
- JSC (Joint Stock Company) — necessary if you plan to attract investors or go public (for example, for a network of gas stations). The minimum authorized capital is 50,000 MCI (~150 million tenge).
Example: if you open Bosch Car Service for a franchise, the franchisor will require registration in the form of an LLP - an individual entrepreneur is not suitable due to restrictions on concluding agreements with legal entities.
| Form | Minimum capital | Tax burden | Suitable for |
|---|---|---|---|
| LLP | 100 MCI (~300,000 ₸) | Corporate income tax (20%) + VAT (12%) | Service stations, car showrooms, dealers |
| IP | Not required | IIT (10%) + VAT (if turnover > 30,000 MCI) | Minor repairs, sale of used spare parts |
| JSC | 50,000 MCI (~150 million ₸) | 20% + mandatory audit | Large networks, investment projects |
⚠️ Attention: If you choose an individual entrepreneur, but your turnover exceeds 30,000 MCI per year (≈90 million tenge), you will automatically be transferred to the general tax regime with payment of VAT. For LLPs, this threshold is higher—60,000 MCI.
For most automotive companies, it is optimal to start with LLP. This form allows you to flexibly manage profits (for example, withdraw dividends to participants) and make it easier to attract loans for the purchase of equipment or a vehicle fleet.
If you are registering a limited liability partnership for a car service center, indicate in the statutory documents the possibility of conducting activities according to OKED codes 45.20 (repair) and 47.30 (trade of spare parts). This will save you from having to make changes later.
Step 2: Obtaining a digital signature for work in the electronic transmission system
Without qualified electronic digital signature (EDS) It is impossible to register a legal entity through SEP. It is important for the auto business to obtain an electronic signature type "RKGP" (Republican Center for Public Services), since it gives access to all government services, including licensing and customs operations (relevant for the import of spare parts).
Receiving process:
1. Make an appointment at PSC or an accredited center (for example, Kazpost or Halyk Bank).
2. Provide:
- Identity card (ID card or passport).
- IIN (for individuals) or BIN (if there is already a legal entity).
- SNILS (if available).
3. Pay the state fee - 3,500 tenge (for individuals) or 7,000 tenge (for legal entities).
⚠️ Attention: EDS issued by the bank (for example, Kaspi Bank or Fortune Bank), is not suitable for registering legal entities in the EPA - it is intended only for personal transactions (for example, filing a tax return for individual entrepreneurs).
EDS validity period— 1 year. For automobile enterprises with a turnover of over 100 million tenge, we recommend that you register enhanced digital signature with the support of a crypto provider (cost ~15,000 tenge/year), since it will be required to participate in electronic tenders (for example, for the supply of spare parts for government agencies).
What to do if the digital signature is blocked?
If you enter the PIN code for your digital signature incorrectly 3 times, it will be blocked. Unblocking is possible only at the issuing center (PSC or bank) upon presentation of a passport. Recovery takes 1–2 days.
Step 3: Preparation of documents for registration in the EPA
To register an LLP through the SEP you will need 5 main documents (for individual entrepreneurs - 3). All of them are loaded into the system in the format .pdf or .docx with digital signature.
Charter of the company (indicating the types of activities according to OKED)|Decision on the creation of a LLP (protocol or sole founder)|List of participants with shares|Document on payment of the authorized capital (bank statement)|Application on form P11001 (automatically generated in the SEP)-->
Let's look at each document in detail:
1. Company charter
To the charter necessarily must be included:
- Full and abbreviated name in Kazakh and Russian (for example, LLP "AutoMaster-KZ").
- Legal address (you can indicate the home address of the founder if there is no office).
- Types of activities according to OKED (for car service: 45.20, for auto trade: 45.11).
- The procedure for distribution of profits and withdrawal of participants.
Example of wording for service station:
4.1. The main activities of the Partnership are:- Maintenance and repair of vehicles (OKED 45.20);
- Retail trade in auto parts and accessories (OKED 47.30);
- Provision of services for washing and cleaning vehicles (OKED 45.20.3).
If you plan to work with legal entities (for example, servicing a corporate vehicle fleet), add a clause on the right to enter into contracts in an amount exceeding 1,000 MCI without additional approvals.
2. Decision to create a limited liability partnership
Enough for one founder decisions of the sole participant, for several - minutes of the general meeting. The document states:
- Amount of authorized capital (minimum 100 MCI).
- Method of payment (money or property, for example, machines for service stations).
- Appointment of a director (this can be the founder or a hired manager).
Important: if the authorized capital is paid for with property (for example, a lift for a car service), an independent assessment of its value will be required. Without this, the tax office will refuse registration.
3. Document on payment of the authorized capital
It could be:
- Bank statement confirming the transfer of money to the temporary account of the LLP.
- Act of acceptance and transfer of property (if capital is formed by equipment).
Example: if you contribute a used diagnostic scanner to your authorized capital Launch X431 worth 500,000 tenge, an appraisal report from a licensed appraiser will be required.
Step 4: Submitting documents through SEP - step-by-step instructions
When all documents are ready, go to the portal egov.kz and follow the algorithm:
1. Log in via digital signature (insert the token into the USB port and enter the PIN).
2. Go to the section "Registration of legal entities" → "Creation of LLP/IP".
3. Fill out the form:
- Select the form (LLP/IP).
- Indicate the company name (check uniqueness via name checking service).
- Enter the legal address (you can use the address of the founder).
- Select types of activity (OKED) - for a car service, be sure to indicate 45.20.
4. Attach documents (charter, protocol, statement of payment of capital).
5. Sign the application with an electronic signature and send it for verification.
Review period: up to 3 working days. The status can be tracked in your SEP personal account.
⚠️ Attention: If the company name uses the words “Kazakhstan”, “National” or “State”, additional approval from the Ministry of Justice will be required. This increases the registration period to 10 days.
After approval you will receive:
- Certificate of state registration (electronic).
- Notification of tax registration (with assignment of a BIN).
- Extract from the register of legal entities.
The main thing is to check the correctness of the specified OKED codes. If you forget to add 45.20 for a car service, later you will have to make changes to the charter (cost ~20,000 ₸).
Step 5: After registration - what to do next
Having received documents from the SEP, you must complete 5 mandatory stepsto avoid fines:
- 📌 Open a bank account. Tariffs with unlimited payments are suitable for the auto business (for example, Kaspi Business or Halyk Bank). Some banks offer preferential conditions for service stations (for example, free service for the first 6 months).
- 📝 Register with the tax office as a VAT payer (if the planned turnover exceeds 30,000 MCI). To do this, submit an application through the SEP in the “Tax reporting” section.
- 🔧 Get licenses (if required). For example:
- License for technical inspection (for service stations conducting maintenance).
- License for car waste disposal (if you are dismantling cars).
- Permit for gas equipment (for installation of gas equipment).
- 👷 Register employees. Even if you are the only employee, sign an employment contract with yourself (this is not necessary for individual entrepreneurs, but mandatory for LLPs).
- 📊 Connect to the electronic invoice system (if you work with VAT). Since 2026, all legal entities are required to issue invoices through portal "Salyk".
Example: if you open a car service with 3 employees, you will need:
1. Conclude employment contracts and register them with Enbek system.
2. Issue health certificates for employees (through the Public Service Center).
3. Install an online cash register (if the turnover exceeds 1,000 MCI per month).
For car services with a turnover of up to 50 million tenge per year, it is profitable to use special tax regime for small businesses (3% rate instead of 20% corporate tax). To connect, submit an application to the tax office through the SEP.
Typical mistakes when registering car companies
An analysis of refusals to register through the EPA shows that 60% errors associated with three problems:
1. Incorrect OKED codes
- Indicated 45.11 (car trade), but actually do repairs (45.20).
- Forgot to add 47.30 for trade in spare parts.
2. Errors in the authorized capital
- Contributed less than 100 MCI (for LLP).
- Did not confirm payment of capital with a bank statement.
3. Problems with legal address
- Indicate the address where registration of legal entities is prohibited (for example, a residential building without permission for an office).
- The address does not match the data in the BIN.
Practical example: the owner of a car service in Shymkent indicated the OKED code in the SEP 45.11 (car trade), but actually did repairs. Six months later, the tax office conducted an audit and assessed additional taxes at a rate of 20% instead of 3% (since car sales do not fall under the preferential regime for small businesses).
⚠️ Attention: If you rent premises for a service station, make sure that the lease agreement specifies permission to register a legal entity. Otherwise, the tax office may cancel the registration.
FAQ: Answers to frequently asked questions
Is it possible to register a car service as an individual entrepreneur if the turnover is more than 30,000 MCI?
Technically yes, but you will automatically switch to the general tax regime with VAT (12%) and corporate income tax (20%). This is not profitable for individual entrepreneurs - it is better to open a limited liability partnership right away.
How much does it cost to register a limited liability partnership through SEP?
State registration fee - 0 tenge (cancelled from 2023). However, there will be costs for:
- EDS - 3,500–7,000 ₸.
- Notarization of documents (if necessary) - 5,000–15,000 ₸.
- Accountant services for preparing the charter - 20,000–50,000 ₸.
Is it possible to change types of activities (OKED) after registration?
Yes, but this will require amendments to the charter and re-submission of documents to the EPA. Cost - about 20,000 ₸, term - 3 working days. To avoid this, initially enter all possible codes (for example, 45.20, 47.30, 49.41 for a tow truck).
Do you need a license for a car service?
A license is only required for technical inspection (TO) and recycling of auto waste. For ordinary repairs or trading in spare parts, a license is not required, but registration with the tax office is required.
What happens if you do not submit reports after registration?
Penalties for failure to submit declarations:
- For individual entrepreneurs - from 5 MCI (~15,000 ₸).
- For LLP - from 15 MCI (~45,000 ₸).
In case of systemic violations, the tax office may initiate forced liquidation companies.