Regarding the application of the POS terminal

According to paragraph 11 of Article 25 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems", individual entrepreneurs and (or) legal entities, with the exception of those located in places where there is no public telecommunications network, when carrying out certain types of activities, are obliged to ensure the installation and use of equipment (devices) for accepting payments using payment systems in the places of their activities. cards and (or) accepting payments using the instant payment system.

Resolution of the Government of the Republic of Kazakhstan No. 457 of July 1, 2021 defines the types of activities for which taxpayers are required to use a POS terminal.

At the same time, the requirement does not apply to individual entrepreneurs and (or) legal entities engaged in wholesale and retail trade in agricultural products of their own production, aquaculture (fishing) products of their own production; activities carried out through non-stationary trading facilities located in places where there is no public telecommunications network.

Along with this, according to paragraph 1 of Article 194 of the Code of the Republic of Kazakhstan "On Administrative Offenses", refusal to accept payments and (or) transfers using payment cards by an individual entrepreneur or a legal entity obliged to accept them when carrying out trading activities (performing works, rendering services) on the territory of the Republic of Kazakhstan entails a warning.