Under the Tax Code of the Republic of Kazakhstan, all monetary settlements for selling goods, performing work, and providing services must be conducted using mandatory cash registers (CRM) included in the State Register.
At the same time, the legislation establishes a specific list of persons exempt from the requirement to use a CRM. This list includes, in particular, private individuals, lawyers, private bailiffs, second-tier banks, and religious associations, as well as certain categories of organizations and services, such as public transport provided that tickets are issued. State-owned utilities and energy sector organizations are not included in this list; therefore, they are required to use a CRM when conducting monetary settlements.
It is essential to clarify that the mandatory requirement to use a CRM applies only to settlements made in cash, by payment cards, or through mobile payments. If a settlement is made via bank transfer (a direct account-to-account transfer through a financial institution), the use of a CRM is not required. In such cases, the bank-issued confirmation or payment order serves as the primary fiscal record, rather than a standard cash register receipt.
The State Revenue Department of EKR