Application of the online CMC

On the territory of the Republic of Kazakhstan, cash payments are made with the mandatory use of cash registers with the function of recording and transmitting data, the models of which are included in the state register.

Online KKM does not apply to cash payments to individuals, private bailiffs, lawyers and mediators, in terms of the provision of services of transportation in public transport, with the issuance of tickets, the National Bank of the Republic of Kazakhstan, the taxpayers, the activity of which is the lack of telecommunication network General use of second-tier banks, religious organizations, the national postal operator, excluding cash payments carried out in areas with no Telecom network General use.

Taxpayers whose activities are located in places where there is no public telecommunications network, when making cash payments, use cash registers without the function of data transmission, the models of which are included in the state register.

Vending machines and payment terminals that perform cash payments during trading operations or the provision of services by means of cash, must be equipped with cash registers with the function of recording and transmitting data.

Check cash registers should contain the name of the taxpayer, taxpayer identification number, serial number, cash register, registration number of the cash register in the tax authority, the sequence number check, date and time of the purchase of goods, performance of works, rendering of services, the price of the goods, works, services for unit, fiscal symptom, the name of the operator of fiscal data and details of the Internet resource of the operator of fiscal data for authentication control receipt of cash registers with the function of capturing and transferring data, name of goods, works, services, the number of purchased goods, works, services, unit of measurement, the total amount of sales of goods, works, services, the amount of value added tax, indicating the rate on the taxable value-added sales of goods, works, services - if the taxpayer is a payer of value added tax, the address of the place of use of the cash register, a bar code containing information about the receipt of the cash register in encoded form.

The receipt of cash registers used in currency exchange offices, metal scrap collection points, glass vessels, pawnshops, must additionally contain information about the amount of sales and the amount of purchase.

Registration, change of information, de-registration of cash registers with the function of recording and transmitting data is carried out at the request of the operator of fiscal data.

When registration of cash registers, the tax authority within three working days from the date of receipt of the information the operator of fiscal data produces the assignment of a registration number of cash machines and the formation registration card cash registers in the form of electronic document certified by e-digital signature of the official registering body.

The changes of the information contained in the registration card cash registers, by the taxpayer within five working days from the date of changes, the replacement registration card, tax authority at the place of registration of the cash register is made within one working day from the date of receipt of the information the operator of fiscal data.

De-registration of the cash register is carried out by the tax authority, within one working day from the date of receipt of the information of the operator of the fiscal data.

For any questions you may have, please contact us by phone: 8/7282/601117