LLP or sole proprietorship: what to choose for marketplace sales
Both forms let you sell on Kaspi, Wildberries and Ozon. The difference is in liability, partnership and scale.
In short
A sole proprietorship (IP) is easier to open and run, so many start with it. An LLP (TOO) is chosen when you need partners, limited liability, work with large counterparties, or when the founder is a foreigner.
Comparison
| Sole proprietor (IP) | LLP (TOO) | |
|---|---|---|
| Who can open it | An individual | Individuals and legal entities, including foreign ones |
| Liability for debts | All personal assets | Up to the contribution to charter capital |
| Partners | No | Several members with shares |
| Registration | Notification via eGov | Registration via eGov with documents |
| Simplified declaration | Available to both within the income limit | |
| VAT threshold | 10,000 MCI of income per year — 43,250,000 ₸ in 2026 | |
| Selling or transferring the business | Difficult — the business is tied to the person | Sale of a member’s share |
When a sole proprietorship is enough
- You are starting alone and testing demand.
- Turnover is still small and you don’t plan to bring in partners.
- You are a citizen of Kazakhstan.
When an LLP is better
- You are starting a business with a partner and want to fix the shares.
- You are a foreigner: an LLP is the main way to do business in Kazakhstan without citizenship.
- You work with large suppliers and retail chains that prefer legal entities.
- You want to separate business risks from personal assets.
Can I switch from a sole proprietorship to an LLP?
Yes. Usually you open an LLP, move your marketplace stores and contracts to it, and close the sole proprietorship or keep it for a separate line of business. During the move your goods can stay at our fulfillment warehouse — only the store owner changes in the system.
We can help you register an LLP and choose a tax regime.
Information is current as of October 2026 and is for reference only; it is not legal or tax advice.