The Department of State Revenues for the Beimbet Mailin District of the Department of State Revenues for the Kostanay region, brings to your attention the taxpayers the following.
In accordance with paragraph 1 of Article 166 of the Code of the Republic of Kazakhstan
"On taxes and other obligatory payments to the budget" (Tax Code) "in the territory of the Republic of Kazakhstan, monetary settlements are made with the obligatory use of cash registers (hereinafter referred to as KKM).
In turn, in accordance with paragraph 6 of Article 166 of the Tax Code, from April 13, 2019, a cash register receipt must contain the following information:
1) the name of the taxpayer;
2) taxpayer identification number;
3) serial number of KKM;
4) registration number of the cash register with the tax authority;
5) serial number of the check;
6) the date and time of the purchase of goods, performance of work, provision of services;
7) the price of goods, work, services per unit;
8) fiscal sign;
9) the name of the fiscal data operator and the details of the Internet resource of the fiscal data operator to verify the authenticity of the cash register check receipt with the function of fixing and (or) transmitting data;
10) the name of the product, work, service;
11) the amount of purchased goods, works, services, their unit of measurement;
12) the total amount of the sale of goods, work, services;
13) the amount of value added tax, indicating the rate of value added tax taxable turnovers on the sale of goods, works, services - if the taxpayer is a payer of value added tax;
14) address of the place of use of the cash register;
15) a bar code containing encoded information on the check of the cash register.
The provisions of subparagraphs 9) and 15) of the first part of this paragraph do not apply to cash register receipts without a data transfer function.
At the same time, given that a unified nomenclature of goods / works / services and a measurement classifier have not been established. Taxpayers, with the exception of those selling pharmaceutical goods, have the opportunity to use their own range of goods and units of their measurement, as well as independently or through the POS technical service centers to enter the above requirements into the POS printer (reflash the POS printer). Pharmaceutical marketers are required to use the names of approved medicines.
Please note that compliance with the requirements for the application of cash registers established by the Tax Code is the responsibility of the taxpayer (subparagraph 4) of paragraph 3 of Article 13 of the Tax Code).
Taking into account the above, we inform you about the need to bring the printed checks of Online-KKM into compliance with the requirements of the Tax Code.
If you have any questions, please call 8- (714-36) -3-67-37.
An example of the form of a receipt printed online-POS printer
1) The name of the LLP or IE;
2) IIN 123456789101 (12 digits);
3) ЗНМ (the serial number of KKM is indicated);
4) РНМ 123456789101 (the registration number of the cash register is indicated with 12 digits);
5) check number (the order number of the check is indicated);
6) Date and time 01.01.2020, 10:00;
7) the price of goods, work, services per unit;
8) FP (the fiscal attribute is indicated in the form of numbers);
9) OFD (JSC Kazakhtelecom or JSC Transtelecom and the site for checking the check);
10) the name of the product, work, service (the name is indicated in full, in the case of the sale of pharmaceuticals, the name of the medicine is indicated according to the approved name);
11) Quantity and unit of measurement (amount of purchased goods, works, services, unit of their measurement);
12) The amount of the sale (the total amount of the sale of goods, work, services);
13) VAT (amount of value added tax with indication of the rate);
14) Nur-Sultan, Pobeda ave. 11 (address of the place of use of KKM);
15) A QR code is printed (a bar code containing information about a cash register receipt in an encoded form).
We recommend sticking to the specified check format.
State Revenue Office
in Beimbet Mailin district