According to paragraph 11 of Article 25 of the Law of the Republic of Kazakhstan "On Payments and Payment Systems", individual entrepreneurs and (or) legal entities, with the exception of those located in places where there is no public telecommunications network, when carrying out certain types of activities, are obliged to ensure the installation and use in the places of their activities equipment (device) for accepting payments using payment cards and (or) accepting payments using an instant payment system.
Decree of the Government of the Republic of Kazakhstan No. 457 dated July 1, 2021 defines the types of activities for which taxpayers are required to use a POS terminal.
At the same time, the requirement does not apply to individual entrepreneurs and (or) legal entities operating in the field of wholesale and retail trade in agricultural products of their own production, aquaculture (fishery) products of their own production; activities carried out through non-stationary trade facilities located in places where there is no public telecommunications network.
Along with this, in accordance with paragraph 1 of Article 194 of the Code of the Republic of Kazakhstan "On Administrative Offenses", refusal to accept payments and (or) transfers using payment cards by an individual entrepreneur or a legal entity obliged to accept them when carrying out trading activities (performance of work, provision of services) on the territory of the Republic of Kazakhstan - entails a warning.
State Revenue Office for Beimbet Mailin District