In the cases provided for in subitems 1) - 7) and 11) of paragraph 1.208 of the article, an invoice statement is not required in the following cases::

-sales of goods, works, and services for which payments are made:

-with the presentation of the receipt of the cash register to the buyer and (or) through the terminals of payment for services;

-with the presentation of a receipt for a special mobile application to the buyer of goods, works, and services. At the same time, at the request of the buyer, the receipt must contain the identification number of such a buyer of goods, works, and services.;

-sales of goods, works, and services to individuals for which payments are made in electronic money or using electronic payment methods;

-making payments through second-tier banks, a postal operator for utilities and communication services provided to an individual;

-registration of passenger transportation by rail or air with a paper ticket, an electronic ticket or an electronic travel document;

- gratuitous transfer of goods, gratuitous performance of works, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;

-implementation of financial transactions provided for in Article 477 of the Tax Code.

The provisions of subitems 1) and 2) of part one of this paragraph shall not apply in cases of sale of goods, performance of works, provision of services to persons specified in paragraph 1 of Article 131 of the Tax Code.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1214651?lang=kk