From July 1, 2021, individual entrepreneurs and legal entities, when carrying out activities, the list of which is approved by the Government of the Republic of Kazakhstan, with the exception of those located in places where there is no public telecommunications network, are required to ensure the installation of equipment (devices) intended for accepting payments using payment cards, as well as to accept payments using payment cards.
Resolution of the Government of the Republic of Kazakhstan No. 604 of October 21, 2016 defines the following 14 types of activities for which taxpayers are required to use POS-terminals:
- 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 serving drinks;
- sale of travel documents( tickets), baggage and cargo receipts for air and rail transport;
- provision of services for cargo handling, warehousing and storage, support services for transportation and cargo transportation services;
- activities of tour operators and other organizations providing services in the field of tourism (except for travel agents);
- insurance activities;
- health-related activities;
- educational activities;
- activities for the distribution of films, video and television programs, the screening of films;
- activities of fitness, sports clubs, discos;
- gambling and betting activities;
- provision of bowling (bowling alley) and billiards.
The above-mentioned equipment is installed on the basis of a contract with a servicing bank or an organization that performs certain types of banking operations.