Indication of the recipient's IIN/BIN in the CMC receipt

Paragraph 7 of Article 166 of the Tax Code will enter into force on January 1, 2022

This amendment is intended to provide an opportunity for an individual entrepreneur who is not a VAT payer to provide the buyer with an online cash register receipt instead of an ECF statement.

From April 1, 2021-VAT defaulters are required to issue an ESF for transactions worth more than 1,000 MCI and the recipient of goods, works, services for the purposes of the CPN confirms the expenses of the ESF (paragraphs 3-1 of Article 242 and paragraph 8) of paragraph 1 of Article 412 of the Tax Code of the Republic of Kazakhstan).

At the same time, such expenses were previously confirmed by accounting documents or documents issued in accordance with industry legislation (invoices for goods, acts of work performed/services rendered, payment documents, etc.).

In order to avoid additional burdens for small businesses provides an opportunity to:

– SP, which is not a VAT payer, in civil transactions, amounting to more than 1 000 MCI (2.9 million tenge) instead of an extract of ESF to provide the buyer with a receipt online KKM indicating receipt IIN/BIN recipient (article 242 of the Tax code);

- by including the buyer's IIN/BIN in the receipt and providing such a receipt at the buyer's request (Article 166 of the Tax Code).

Also, as part of the Pilot Project, the mandatory statement of the ESF for transactions over 1000 MCI was canceled.