In what cases is it possible not to issue a KKM receipt?

The fiscal receipt is a guarantee of protection of the buyer's rights in case of purchase of low-quality goods, as well as a guarantee that part of the amount paid will go to the budget in the form of tax. In which cases there is an obligation to issue a check and when it is possible not to issue a check to the CMC, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told.

The receipt of cash registers (cash registers) is the primary accounting document of the cash register confirming the fact of a monetary settlement between the seller (supplier of goods, work, services) and the buyer (client). The receipt is issued in paper or electronic form.

Monetary settlements are understood to be settlements carried out for the purchase of goods, performance of works, provision of services through cash or settlements using payment cards or mobile payments.

Currently, purchases through electronic trading platforms are one of the modern and convenient ways of transactions that are closely related to our daily lives. Calculations can be made in various ways. For example, there are various mobile payment systems through which individual entrepreneurs and legal entities can accept payments (QR code, etc.).

Under the current legislation, business entities, when selling through various mobile applications, have an obligation to apply the CMC and issue a fiscal receipt.

By the Law of the Republic of Kazakhstan "On Payments and Payment Systems", non-cash payments or money transfers are carried out on the basis of payment instruments using bank accounts, as well as without their use in tenge and foreign currency.

A payment instrument is a payment document or means of electronic payment based on or using which a payment or money transfer is made.

Accordingly, in the case of settlements in non-cash form by transfer from a bank account to a bank account, there is no obligation to apply the CMC.