About cash registers.

About cash registers.

According to the paragraph 1 of Article 166 of the Tax Code, all monetary settlements are made with the obligatory use of cash registers with the function of data recording and transfer, the models of which are included in the state register in the territory of the Republic of Kazakhstan.
The procedure for registering, removing cash registers, operation and procedure for issuing receipts, their refund or cancelation is regulated in the Order of the Ministry of Finance (dated February 16, 2018 No. 208 "On certain issues of the use of cash registers").
Today, there are more than 257 models of cash registers in the state register, about 103 of them are online.
In places where there is no telecommunications network, cash registers without data transfer function are used when making cash settlements, models of which are also included in the state register, that is, simple cash registers without data transfer function.
Issuing a receipt is one of the main requirements when using cash registers. At the same time, there is a number of requirements for the contents of the receipt of the cash register.
What information must be in the cash receipt?
1) name of a taxpayer;
2) taxpayer's identification number;
3) factory number of a cash register machine;
4) registration number of a cash register at the tax authority;
5) serial number of the receipt;
6) date and time of the purchase of goods, performance of works, provision of services;
7) price of goods, work, services per unit;
8) fiscal feature;
9) name of the fiscal data operator and the details of the Internet resource of the fiscal data operator for verifying the authenticity of the control receipt of cash registers with the function of data recording and transfer;
10) name of the product, work, service;
11) quantity of purchased goods, works, services, their unit of measurement;
12) total amount of the sale of goods, works, service;
13) the amount of value-added tax with an indication of rate for value-added taxable turnover on the sale of goods, works, services - if the taxpayer is a value-added tax payer;
14) address of the place of use of the cash register;
15) a bar code containing encoded information on the receipt of the cash register.
The receipt of the cash register machine may additionally contain data provided for in the technical documentation of the manufacturer of the cash register machine, including the amount of value added tax.
The receipt of the cash register with the function of data fixing and (or) transfer data also at the request of the buyer (client), recipient of goods, works, services must contain identification number of a buyer (client), recipient.
We also note the obligation to update the data in the receipt.
- Starting with the data on actualization of time, taking into account switching a new time zone in the territory of the Republic of Kazakhstan from March 1, 2024 (according to the Decree of the Government of the Republic of Kazakhstan dated 19 January 2024 No. 20) ("On amendments to government decree No. 1749 dated November 23, 2000 "On the procedure for calculating time in the territory of the Republic of Kazakhstan").
- in addition, the fiscal receipt must contain a bar code containing encoded information on the cash register receipt.
- At the same time, information printed and displayed on the CRM can be issued in the state language, because cash registers included in the state register are tested for compliance with technical requirements defined by the Order of the Minister of Finance of the Republic of Kazakhstan (dated February 16, 2018 No. 208).
If you have any questions about modernization and updating the receipt data, you should contact the cash register maintenance centers or contact centers of fiscal data operators at the place of use of the online cash register.