Issuing a fiscal receipt from a cash register machine

A cash register receipt serves as a primary accounting document from a cash register, verifying that a monetary settlement has occurred between a seller (or supplier of goods, work, or services) and a buyer (or customer). The receipts can be issued in either paper or electronic form.

Monetary settlements are defined as payments made for the purchase of goods, performance of works, or provision of services using cash, payment cards, or mobile payments.   

When selling through mobile applications, business entities are also required to use a cash register machine (CRM) and issue fiscal receipts.

A fiscal receipt serves as a guarantee for protecting the buyer's (client's) rights in cases of poorly performed work or services, or the purchase of substandard goods. It also guarantees that a portion of the amount paid will contribute to the budget in the form of tax.

Article 284 of Kazakhstan's Code on Administrative Offenses establishes liability for not using a CRM or for failing to issue a CRM receipt when monetary payments are made within the Republic of Kazakhstan for trade operations, performance of works, or provision of services involving the purchase of low-quality goods.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1043919?lang=kk