Information on the use of POS terminals.

Introduction

Individual entrepreneurs or legal entities are obliged to install equipment (devices) in the places where they operate, designed to accept payments using payment cards (POS-terminals).

In this material, we will tell you who is obliged to use POS terminals and what responsibility might arise in their absence.

 

In what cases is it necessary to use POS terminals

If entrepreneurs carry out the following types of activities:

• wholesale and retail trade in cars and motorcycles, their repair and maintenance;
• wholesale and retail trade;
• provision of services by hotels;
• provision of restaurant services, other types of catering and drinks;
• sale of travel documents (tickets), baggage and cargo receipts for air and rail transport;
• provision of cargo handling, warehousing and storage services, auxiliary transportation services and cargo transportation services;
• activities of tour operators and other organizations providing services in the field of tourism (except travel agents);
• activities in the field of insurance;
• activities in the field of healthcare;
• activities in the field of education;
• activities for the distribution of films, video and television programs, screening of films;
• activities of fitness, sports clubs, discos;
• activities for the organization of gambling and making bets;
• provision of bowling (bowling alley) and billiards services,

then there is an obligation to install and use equipment (devices) in the places of their activities intended for accepting payments using payment cards and (or) accepting payments using the instant payment system.

At the same time, such requirements do not apply to sole proprietors and (or) legal entities located in places where there is no public telecommunications network, as well as those engaged in:

1. activities in the field of wholesale and retail trade in agricultural products of their own production, aquaculture (fishing) products of their own production;
2. activities through non-stationary trading facilities;
3. monetary settlements during trading operations, performing works, rendering services without using cash.

 

Are POS-terminals subject to registration with the state revenue authorities

This equipment is not registered with the state revenue authorities.

A POS terminal is installed on the basis of agreement with a servicing bank or an organization that carries out certain types of banking operations.

 

Is it obligatory to install a POS terminal in the presence of a cash register

If you have a POS-terminal installed, then you must also have a cash register, even if you do not accept the paper money as such.

On the territory of the Republic of Kazakhstan, cash settlements are made with mandatory use of cash registers, unless otherwise provided by the current law.

At the same time, cash settlements are settlements made for the purchase of goods, performance of work, provision of services by means of cash and (or) settlements using the payment cards.

Thus, the use of a POS terminal without a cash register is not legal. When making a payment through a POS terminal, the buyer must also receive a cash register receipt.

The amount swiped through the cashier, paid by the POS-terminal should be reflected in the Z-report as a separate line.

 

Responsibility for the absence of a POS terminal

The checks on the availability of the equipment (device) intended for making the payments using the payment cards are carried out by the state revenue authorities.

A warning is provided for refusal to accept payments and (or) transfers using payment cards of sole proprietors or legal entities that are obliged to accept them when carrying out trading activities (performing works, rendering services) on the territory of the Republic of Kazakhstan. Repeated involvement within a year after the imposition of an administrative penalty entails a fine

• for small businesses in the amount of 40 MCI
• for medium-sized businesses - in the amount of 60 MCI
• for large businesses - in the amount of 100 MCI.

If an individual entrepreneur or a legal entity does not have the equipment (device) intended for making payments using the payment cards, a warning is provided.

A second time bringing to responsibility within a year after the imposition of an administrative penalty entails a fine:

• for small businesses in the amount of 40 MCI
• for medium-sized businesses - 60 MCI
• for large business entities - 80 MCI.