If no KKM fiscal receipt was issued: what should the buyer do and what liability is provided for
14.04.2026 18:36:14 152
The Department of State Revenues for Mangystau Region reminds: for every purchase of goods, performance of works, or provision of services, the seller is obliged to issue a fiscal receipt from the control-cash machine (KKM).
This requirement is established by the Tax Code of the Republic of Kazakhstan and the Rules for the Use of KKM (Order of the Minister of Finance of the Republic of Kazakhstan No. 626 dated October 24, 2025, effective from January 1, 2026).
Why is it important to demand a receipt?
- The receipt confirms the fact of purchase and protects your rights as a consumer.
- It helps with returning or exchanging goods.
- Failure to issue a receipt is a sign of possible tax evasion, which harms the state and honest businesses.
What to do if no receipt was issued?
- Demand the receipt immediately on the spot.
- If refused, record the violation:
- Take a video or photo (store address, name, time of purchase, seller, goods, and amount).
- Write down the details: store name, IIN/BIN of the seller (if known).
- File a complaint:
- Through the e-Otinish service in the eGov Mobile application (select the state revenue authority at the location of the store).
- Or through the Wipon mobile application (a reward is provided for a confirmed violation).
- In person at the territorial tax authority at the location of the violator.
Liability for failure to issue a receipt (Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan):
- For the first violation — a warning.
- For a repeated violation within one year — a fine:
- for small business entities, private notaries, and private bailiffs — 20 MRP;
- for medium-sized business entities — 30 MRP;
- for large business entities — 40 MRP.
From 2026, KKM receipts must necessarily indicate the name of the goods/service and its code according to the National Catalog of Goods (NKT). Failure to comply with these requirements may also be qualified as a violation of the rules for using KKM.
The Department appeals to entrepreneurs: Comply with the requirements of the legislation! Update your KKM to the current version (protocol 2.0.3), correctly punch receipts, and always issue them to customers. This is not only an obligation, but also protection of your business from fines and complaints.
The Department of State Revenues for Mangystau Region calls on residents to take an active civic position: demand a receipt with every purchase and report violations.
For additional information, please contact the territorial tax authorities.
(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1200711?lang=kk