Pursuant to paragraph 1 of Article 110 of the Tax Code, all monetary settlements within the territory of the Republic of Kazakhstan must be conducted with the mandatory use of cash register machines (hereinafter – the CRM) equipped with with the function of data recording and (or) transfer. The approved models for these machines are included in the State Register, which is published on the official website: kgd.gov.kz.

Issuing a receipt is a primary compliance requirement when utilizing cash registers. Taxpayers are legally obligated to issue a receipt for the exact amount paid for the sale of goods, the performance of work, or the provision of services.

When conducting monetary settlements in locations lacking a telecommunications network, cash registers that do not feature a data transfer function may be utilized, provided their models are included in the State List i.e., standard cash registers without the function of data transfer.

Currently, various alternatives to traditional online cash registers are available, including software-based and integrated cash register systems. For any inquiries regarding system upgrades or updating receipt data format requirements, taxpayers should contact authorized cash register service centers or the contact centers of Fiscal Data Operators at the location where the online CRM is deployed.

Where necessary, the cash register receipt may additionally feature data provided for in the manufacturer's technical documentation. Furthermore, at the express request of the buyer (customer) or recipient of the goods, work, or services, the receipt must contain the identification number (IIN/BIN) of a buyer, customer, or recipient.

If a violation is detected, specifically the failure to use a CRM when conducting monetary settlements for trading operations, work performed, or services rendered via cash or bank card, as well as the utilization of a faulty or unregistered CRM, a formal warning is issued for the first offense, a repeated violation within one calendar year entails a fine based on the category of the business entity, or applied to private notaries and bailiffs, ranging from 30 to 50 monthly calculation indices (hereinafter - the MCI), which equates to between 129 750 and 216 250 tenge in 2026.

Similarly, the failure to issue a cash register receipt or a sales receipt, or issuing a receipt for an amount greater or less than the actual amount paid for the product or service, results in an initial warning, a repeated violation within a calendar year carries a fine ranging from 20 to 40 MCI, which equates to between 86 500 and 173 000 tenge in 2026.

Every consumer has the right to report a refusal to issue a CRM receipt upon purchasing goods or receiving services to the state revenue authorities at their respective location.

In light of this, we urge all taxpayers to make every effort to strictly comply with the requirements of tax legislation regarding cash control discipline!

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1223341?lang=kk