If you sell goods, works and services using cash payments from a cash register, you must register/change/remove the cash register with the state tax authorities at the place of use.

Starting from January 1, 2020, all monetary settlements on the territory of the Republic of Kazakhstan shall be carried out with the obligatory use by taxpayers of cash registers with the function of recording and/or transmitting data, the models of which are included in the State Register, unless otherwise provided for by Article 166 of the Tax Code.

As technology develops, the functionality of modern cash registers allows you to transfer data online. There are also mobile applications with online sales register functions that can be installed on a smartphone.

To do this, use the public service called "Registration and de-registration of cash registers".

The service is available in 2 (two) options which are at your choice:

 1) in paper form for cash registers without data recording and/or transmission function (section 1);

 2) online for cash registers with data recording and/or transmission function (see section 3 below).

The registration, re-registration and de-registration of non-online cash registers is carried out by the territorial bodies of the State Revenue Committee (the tax service). At the same time, registration of online cash registers is carried out on the basis of information from the Fiscal Data Operator, without the need to visit the tax service.

 If you want to change an old cash register without the data transfer function to an online cash register, you must first purchase and register an online cash register, install it at your place of work, and then remove the old cash register from the tax authority where you have to appear physically.

 The registration of an online cash register is carried out on the basis of the information provided by the Fiscal Data Operator (FDO), for which it is necessary to select one of the FDOs and visit their website, without having to visit the state tax authorities.

         Through one of these websites, information on registration/modification of registration data/de-registration of the cash register is sent to the state revenue authority (tax service).

Detailed user instructions are available on the FDO portal.

Responsibility for the non-use or the absence of cash registers

Article 284 of the Administrative Code of the Republic of Kazakhstan provides for administrative liability for failure to use the cash register.

For example, the failure to use a cash register when making monetary payments in the course of commercial transactions, the performance of work, the provision of services using cash and a bank card, and the use of faulty or unregistered cash registers are considered to be infringements. Failure to do so will result in a warning and, if repeated within a year, a fine:

•        for private notaries, bailiffs, small business entities – 15 MCI;

•        for medium–sized businesses - 30 MCI;

•        for large–sized businesses - 50 MCI.

Failure to issue a cashier's cheque or sales slip, or to issue a cashier's cheque or sales slip for an amount greater or less than the amount paid for the product or service, will result in a warning and, in the event of a repeat offence during the year, a fine:

•        for private notaries, bailiffs, small business entities – 20 MCI;

•        for medium–sized businesses - 30 MCI;

•        for large–sized businesses - 40 MCI.

Liability for the following offences is also provided for in Article 284:

•        failure to comply with the deadline for submitting a tax application to change the registration data of the cash register, replace (restore) the cash book or the book of goods received;

•        failure to include one or more of the required details on the cash register control receipt;

•        failure to fill in the cash record book during the operation of the cash register machine, or the inconsistency of the readings of the replacement reports with the data of the cash register on the relevant date, or failure to make an entry in the cash record book when performing operations at the cash register to cancel an incorrectly entered amount or to refund cash for goods sold, work performed, services rendered;

•        etc.