The State Revenue Department of East Kazakhstan Region informs that the procedure for the use of cash register machines (CRM) is defined in Articles 165–169 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget".
On the territory of the Republic of Kazakhstan, monetary settlements must be made with the mandatory use of CRMs that include the function of recording and/or transmitting data, and whose models are included in the state register.
With the development of technology, the functionality of modern CRMs makes possible the online transmission of data. Furthermore, mobile applications with online sales register functions are available for installing on smartphones.
To initiate CRM use, the state service "Registration and De-registration of Cash Registers" must be utilized.
Registration of an online CRM is performed on the basis of information received from the Fiscal Data Operator (FDO). Taxpayers are required to select an FDO and register via its website, without the need to visit the state revenue authorities.
We would also like to inform you that in accordance with amendments made to the CRM application procedure, a new Protocol for transmitting data from the CRM with the function of recording and/or transmitting data to the FDO server, version 2.0.3 (hereinafter -the Protocol version 2.0.3), has been developed. Protocol version 2.0.3 offers a service for the automatic connection of the CRM to the National Catalog of Goods and allows the FDO side to determine the CRM’s exact geolocation.
In this regard, taxpayers who use CRMs configured as hardware and software complexes are required to reprogram their CRM functions in accordance with Protocol version 2.0.3 by October 15, 2025.
Taxpayers using CRMs that are electronic devices with the function of recording and/or transmitting data ("iron" cash registers) must complete reprogramming by November 15, 2025.
To reprogram the CRM, taxpayers are required contact the CRM developers and maintenance centers.
Additionally, please be informed that the Protocol version 2.0.2 FDO is planned to be disabled starting November 17, 2025.
It is important to remember that Article 284 of the Code of the Republic of Kazakhstan "On Administrative Offenses" establishes liability for the non-use of a CRMs and the failure to issue a CRM receipt when making monetary settlements during trade operations, performing works, or providing services on the territory of the Republic of Kazakhstan.