About the work of online cash registers (KKM)

Online KKM are operating normally.

In the absence of an Internet network, entrepreneurs can issue commodity receipts instead of fiscal receipts from online cash registers.

We note that the book of "Commodity receipts" for the online cash register is not required to register with the state revenue authorities and enter the issued commodity receipts into the online cash register after the restoration of communication, it is enough to reflect information about monetary settlements when submitting tax reports.

The commodity receipt is the primary one

accounting document confirming the fact of monetary settlement, used in cases of technical malfunction of the cash register machine or lack of electricity.

The form of the sales receipt was approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated 02/16/18 # 208.

At the same time, the entrepreneur has the right to reflect in the sales receipt only the amount paid for the goods sold, works performed, services rendered, without specifying the names and their quantity.

At the same time, penalties will not be applied.