Regarding the provision by buyers of the IIN number to be reflected in the CMC receipt

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan regarding the Protocol of data transmission

from cash registers with the function of fixing and (or) transmitting data to the server of fiscal data operators, reports the following.

In accordance with subparagraph 2) Paragraph 5 of Article 166 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the budget (Tax Code)" when using cash registers, a cash register receipt or a commodity receipt is issued for the amount paid for goods, work, service.

At the same time, 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.

In turn, in accordance with paragraph 7 of Article 166 of the Tax Code, an online cash register receipt also at the request of the buyer (client), recipient of goods, works, services must contain the identification number (hereinafter referred to as the IIN) of the buyer (client), recipient.

Thus, when selling goods (performing work, rendering services), the seller is obliged to issue a receipt to the CMC and, at the request of the buyer (client), reflect in the receipt of the CMC the IIN of the buyer (client), the recipient.

Also, starting from 2022, taxpayers (hereinafter referred to as NP) using online cash registers, whose models are included in the state register, need to reprogram the cash register by adding the function of entering the buyer's IIN.

According to Article 284 of the Code of the Republic of Kazakhstan "On Administrative Offenses", for failure to reflect one or more of the following details in the control check of the KKM:

1) the name of the NP;

2) IIN;

3) KKM factory number;

4) the registration number of the KKM in the state revenue authority;

5) the serial number of the receipt;

6) date and time of purchase of goods, performance of works, provision of services;

7) the price of the goods, work, services and (or) the purchase amount;

8) a fiscal sign or non-reflection in the control receipt of hardware and software complexes (with the exception of hardware and software complexes used by banks and organizations engaged in certain types of banking operations) of one or more details established by subparagraphs 1) - 7) of this part – entails a warning.

At the same time, there is no administrative responsibility for not reflecting the buyer's (client's), recipient's IIN in the receipt.