Regarding the application of CMC

According to paragraph 1 of Article 166 of the Tax Code in the territory of the Republic of Kazakhstan, monetary settlements are made with the mandatory use of cash registers.

It should be noted that monetary settlements are understood as settlements carried out for the purchase of goods, performance of works, provision of services through cash and (or) settlements using payment cards and (or) mobile payments.

By the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII of the ZRK, the concept of monetary settlements is supplemented by the calculation using mobile payments.

In turn, Article 1 of the Law of the Republic of Kazakhstan dated July 26, 2016 No. 11-VI of the ZRK "On Payments and Payment Systems" was supplemented by subparagraph 35-2), according to which non-cash payments initiated in electronic form in favor of an individual registered as an individual entrepreneur, a person are recognized as mobile payments., engaged in private practice, a legal entity in payment for the purchase of goods, performance of works, provision of services received through a mobile application or other equipment (device), designed to accept payments using a bar code. The deadline for the entry into force of these amendments is March 1, 2022.

In accordance with subparagraph 2) paragraph 5 of Article 166 of the Tax Code, when applying the CMC, a CMC receipt or a commodity receipt is issued for the amount paid for the goods, work, service.

Also, according to subparagraph 6) of Article 165 of the Tax Code, a cash register receipt is a 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), issued in paper form or in electronic form.

The Law of the Republic of Kazakhstan "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on the development of the business environment and regulation of trade activities" dated April 2, 2019 amended the Tax Code on the procedure for applying the CMC and expanded the list of information to be reflected in the CMC receipt in accordance with paragraph 6 of Article 166 of the Tax Code.

According to paragraph 6 of Article 166 of the Tax Code, there is a list of information that must contain a check of the CMC.

By the Law of the Republic of Kazakhstan dated June 24, 2021 No. 53-VII of the ZRK, an addition was made to paragraph 7 of Article 166 of the Tax Code, the receipt of the CMC 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.

At the same time, starting from 2022, entrepreneurs using a CMC with the function of fixing and (or) transmitting data, models of which are included in the state register, need to reprogram the CMC by adding the function of entering the buyer's identification number.

Thus, when accepting a payment through an electronic trading platform (BVU web services, Kaspi pay, Kaspi Store, etc.) using payment cards and (or) mobile payments, the seller is obliged to issue a receipt for the amount paid for the goods, work and service on the day of purchase.

Additionally, we inform you that in the case of non-cash payment, by transfer to a bank account, there is no obligation to apply the CMC.

To date, 257 KKM models are included in the state register of KKM, 103 models of them are online KKM. The average cost of an online KKM is 55-60 thousand tenge, depending on the model, there are also alternative solutions on the market for the purchase of online KKM, in the form of hardware and software complexes, the cost of which is 3 thousand tenge (rent per month).

At the same time, we note that all online KKM entered into the state register of KKM, regardless of its type, have the ability to implement the requirements for the content of the KKM receipt.

Each CMC model is accompanied by instructions for the operation of the CMC, according to which taxpayers have the opportunity to independently enter into the CMC requirements for the receipt, including the exchange of goods, works, services and their units of measurement.

Along with this, according to paragraph 7 of Article 284 of the Code of the Republic of Kazakhstan "On Administrative Offenses", failure to reflect the necessary details in the control check of the KKM entails a warning.