If you are going to run a business related to commerce, production of goods, delivery of various services, it is most probable that you will need to install cash register and register it at a tax authority.
Innovations in technologies enable modern cash registers transmitting data online. Besides, there are mobile applications with online cash register capabilities that can be installed to a smartphone.
In this material, we will describe how to install an online cash register and register it in a tax authority.
Entrepreneurs performing activities related to commerce, production of goods and delivery of various services should acquire a cash register with function of fixation and (or) transmission of data (online cash register).
The complete list of activities that require acquisition of cash registers is published in the Order of Minister of Finance of the RoK as of February 16, 2018.
Online cash register is cash register with data transmission capability, i.e. it is a cash register or software that can transmit data on monetary transactions to state revenue (tax) agencies online.
There are two types of online cash registers:
Software online cash register, i.e. mobile application with cash register capability generates electronic receipts, which are legally equated to printed ones. An electronic receipt can be send to a customer online, via messengers or e-mail. If necessary, you can acquire a specialized printer for receipts, which are connected to a smartphone via Bluetooth.
Cash registers used in places where there are no telecommunications are not subject to be changed to online cash registers.
Here you can check whether a locality is covered by wireless network (Altel, Tele2, KCell).
Registration/re-registration/de-registration of cash registers is performed by local agencies of State Revenue Committee. Whereas registration of online cash registers is performed via the website of Fiscal Data Operator (oofd.kz) without necessity to visit a tax agency.
If you want to change an old cash register without data transmission capability to an online cash register, first you need to acquire online cash register and register it and only afterwards you can perform de-registration of old cash register in a tax agency, which you need to visit in person.
Registration is performed for technically sound cash register models listed in the national register, which includes mobile apps apart from appliances.
Majority of cash register models are on free market and can easily be found. It is also quiet easy to find and select an official mobile app for smartphone as the apps are usually widely advertised on the Internet.
You can check whether a cash register is included into the register in register itself by model name.
Registration of online cash registers is performed via the website of Fiscal Data Operator (oofd.kz) without necessity to visit a tax agency.
Via the website, data on registration/ change of registration data/ de-registration of cash register is transmitted to a state revenue agency.
Cash register registration card, i.e. the result of public service delivery is also issued via the Fiscal Data Operator website.
Fiscal Data Operator services are delivered on a paid basis and amount to KZT 1.500 per month for one cash register. The services involve acceptance, fiscalization and storage of data within 5 years as well as transmission of information on receipts and Z-reports to a tax agency.
Registration of online cash register is performed in the following sequence:
For registration of hardware online cash registers, you first need to visit Fiscal Data Operator and obtain a SIM-card to work in a wireless mode and connect a cash register using the SIM-card.
You can find a detailed user instruction on Fiscal Data Operator Portal.
Each entity using a cash register should register it. If there is no power supply, Internet or cash register is broken, purchase receipt should be filled in and issued.
It is deemed to be a violation, if cash register is not applied upon execution of monetary transactions for commerce operations, works, services, and also application of broken or unregistered cash register is prohibited.
If a violation was detected, it first entails a notification and in case of repeated violation within a year a fine is imposed: