Changes to the application of CR from 2021
On the territory of the Republic of Kazakhstan, cash payments are made with the mandatory use of cash registers (hereinafter - CR) with the function of fixing and (or) data transmission, which models are included in the state register.
From 2021, when making cash settlement, following persons are not required to use a CR with the function of fixing and (or) data transmission:
1) Individuals;
2) Private Bailiffs, lawyers and mediators;
3) persons in providing public urban transport services with the issuance of tickets in the form approved by the authorized state body implementing the state policy in the field of transport, by agreement with the authorized body;
4) National Bank of the Republic of Kazakhstan;
5) Taxpayers whose activities are located in places where there is no public telecommunications network;
6) second-tier banks;
7) Religious associations;
8) National postal operator, with the exception of cash payments made in places where there is no public telecommunications network.
In addition, changing the location or changing the place of use of the CR can be carried out without deregistration the CR.
From 1 January 2021, the law establishes the right for persons having information on violations of the use of a cash register and equipment (device), intended for accepting payments using payment cards, to report to the tax authority on the facts of violations known to them, confirmed by video recording.
A person who has reported on facts of violation of the use of a cash register machine and equipment (device) intended for accepting payments using payment cards, in case of confirmation of such a fact, is subject to reward in accordance with the procedure determined by the Government of the Republic of Kazakhstan.