Regarding the use of the POS terminal

The Department of State Revenue of the Kostanay region informs that in accordance with the Law of the Republic of Kazakhstan "On Payments and Payment Systems", individual entrepreneurs and (or) legal entities, with the exception of those located in places where there is no public telecommunications network, are required to ensure the installation and use of equipment (devices) in the places of their activities for accepting payments using payment cards and (or) accepting payments using the instant payment system.      

The list of certain types of activities and applications of equipment (devices) designed to accept payments using payment cards and (or) accept payments using the instant payment system is approved by the Government of the Republic of Kazakhstan. Wholesale and retail trade of cars and motorcycles, their repair and maintenance Wholesale and retail trade Provision of services by hotels Provision of restaurant services, other types of catering and beverage service Sale of travel documents (tickets), baggage and baggage receipts for air and rail transport Provision of cargo handling, warehousing and storage services, transportation support services and cargo transportation services Activities of tour operators and other organizations providing services in the field of tourism (except travel agents) Insurance activities Health care activities Educational activities Distribution of films, video and television programs, screening of films Activities of fitness clubs, sports clubs, discos Gambling and betting activities Provision of bowling (bowling alley) and billiards services      

Note: ensuring the installation and use of equipment (devices) intended for accepting payments using payment cards and (or) accepting payments using the instant payment system in the places of implementation of these types of activities does not apply to individual entrepreneurs and (or) legal entities operating in the field of wholesale and retail trade in agricultural products of their own production, aquaculture (fishing) products of own production; activities carried out through non-stationary commercial facilities located in places where there is no public telecommunications network It is allowed to participate in the instant payment system of payment organizations in cases and in the manner determined by the National Bank of the Republic of Kazakhstan.      

When making payments through the instant payment system, money is credited to the beneficiary's benefit by a payment service provider serving the beneficiary – a participant in the instant payment system in an instant mode.      

Money transfer between payment service providers (final settlement) through the instant payment system is performed based on the results of clearing and is provided with money held in the National Bank of the Republic of Kazakhstan.      

The requirements for the installation and use of equipment (devices) for accepting payments using payment cards and (or) accepting payments using the instant payment system in the places of their activities do not apply to an individual entrepreneur and (or) a legal entity that performs monetary settlements during trading operations, performance of works, provision of services without the use of cash. The norms of the Administrative Code provide for administrative liability for the absence of an individual entrepreneur or a legal entity of equipment (device) intended for making payments using payment cards (Article 195 of the Administrative Code of the Republic of Kazakhstan), which for the first time entails a warning. An act committed repeatedly within a year after the imposition of an administrative penalty entails a fine for small businesses in the amount of forty, for medium-sized businesses - in the amount of sixty, for large businesses - in the amount of eighty monthly calculation indices. Thus, taxpayers whose activities fall under the Law of the Republic of Kazakhstan "On Payments and Payment Systems" must necessarily install equipment (device) for accepting payments using payment cards and (or) accepting payments using the instant payment system.