Registration of cash registers with the tax authority

Technically serviceable cash registers, the models of which are included in the state register, are subject to registration with the tax authorities at the place of use.
Registration of cash registers with the tax authority is carried out on one of the following grounds:

1) information of the operator of fiscal data - on cash registers with the function of recording and (or) transmitting data;

2) a tax application for registration of a cash register machine with a tax authority - for cash registers without a data transmission function.

At the same time, information about cash registers with the function of recording and (or) transmitting data is transmitted by the operator of fiscal data to the tax authorities in accordance with the procedure determined by the authorized body.

For registration with the tax authority of a cash register machine without a data transfer function, with the exception of hardware and software complexes, it is submitted:

1) a tax application for registration of a cash register machine with a tax authority;

a machine containing information about the taxpayer, the input of which is possible without setting the fiscal regime;

3) numbered, laced, certified by the signature and (or) the seal of the taxpayer, the book of cash accounting and the book of commodity receipts.

When registering a cash register machine, which is a hardware and software complex without a data transfer function, the following documents are provided to the tax authority:

1) a tax application for registration of a cash register machine with a tax authority;

2) a brief description of the functionality and characteristics of the hardware and software complex;

3) guidance on the use of the module "Workplace of a tax inspector" of the model of the hardware and software complex declared for registration with the tax authority.

When registering cash registers, the tax authority, within three working days, from the date of occurrence of one of the grounds provided for in paragraph 2 of this article, assigns the registration number of the cash register machine and forms the registration card of the cash register machine in the form of an electronic document certified by an electronic digital signature of an official of the registering authority.
The forms of the registration card of the cash register machine, the commodity receipt, the cash accounting book and the commodity receipt book are established by the authorized body.

Chief Specialist of the Department

administration of non-production payments

and individual entrepreneurs

UGD for the Enbekshikazakh district

Dospanbetov D. D.