For the taxpayers' information! On the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers

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

Online KKM is not applied to monetary settlements of individuals, private bailiffs, lawyers and mediators, in terms of providing services to the public for transportation in public urban transport with the issuance of tickets, the National Bank of the Republic of Kazakhstan, taxpayers whose activities are located in places where there is no public telecommunications network, second-tier banks, religious associations, national postal operator, except for monetary settlements carried out in places where there is no public telecommunications network, produced through a special mobile application.

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

Vending machines and payment terminals for services that carry out monetary settlements during trading operations or the provision of services through cash are subject to be equipped with cash registers with the function of fixing and transmitting data.

The receipt of the cash register machine must contain the name of the taxpayer, the taxpayer identification number, the factory number of the cash register machine, the registration number of the cash register machine in the tax authority, the serial number of the receipt, the date and time of the purchase of goods, performance of work, provision of services, the price of goods, work, services per unit, fiscal attribute, the name of the fiscal data operator and the details of the Internet resource of the fiscal data operator for verifying the authenticity of the control receipt of cash registers with the function of fixing and transmitting data, the name of the goods, works, services, the quantity of purchased goods, works, services, their unit of measurement, the total amount of sale of goods, works, services, the amount of value added tax indicating the rate of value-added tax turnover on the sale 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 the cash register with the function of fixing and (or) transmitting data also at the request of the buyer (client), recipient of goods, works, services must contain the identification number of the buyer (client), recipient.

The receipt of cash registers used in currency exchange offices, reception of scrap metals, 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 fixing and transmitting data is carried out on the information of the operator of fiscal data.

When registering cash registers, the tax authority, within three working days from the date of receipt of the information of the operator of fiscal data, 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 information specified in the registration card of the cash register machine is changed by the taxpayer within five working days from the date of the changes, the registration card is replaced by the tax authority at the place of registration of the cash register machine, within one working day from the date of receipt of the information of the operator of fiscal data.

The removal from the register of the cash register machine is carried out by the tax authority, within one working day from the date of receipt of the information of the operator of fiscal data.

If you have any questions, you can contact us by phone: 8/7282/601117