The content of a cash register (KKM) receipt is regulated by Paragraph 56 of the Order "On Certain Issues Related to the Application of Cash Register Machines" dated October 24, 2025, No. 626.

A cash register receipt must include the following information:

1. the name of the taxpayer;
2. the address of the location where the cash register is used;
3. the taxpayer identification number (TIN/BIN/IIN);
4. the factory (serial) number of the cash register;
5. the registration number of the cash register assigned by the tax authority;
6. the sequential number of the receipt;
7. the name of the good, work, or service in accordance with the National Catalogue of Goods;
8. the identification code of the good in accordance with the National Catalogue and the means of identification applied to goods subject to mandatory labeling and traceability;
9. the quantity of the purchased goods, works, or services, and their unit of measurement;
10. the unit price of the good, work, or service;
11. the total sale amount of the good, work, or service;
12. the name of the fiscal data operator (FDO) and the website details of the fiscal data operator for verifying the authenticity of the control receipt of cash registers with data fixation and/or transmission functions;
13. the date and time of the purchase of goods, execution of works, or rendering of services;
14. the fiscal attribute;
15. the amount of Value Added Tax (VAT), specifying the rate for turnovers on the sale of goods, works, and services subject to VAT — in case the taxpayer is a VAT payer;
16. a barcode containing the encoded information about the cash register receipt.

The provisions of subparagraphs 12) and 16) of the first part of this paragraph do not apply to receipts from cash registers without data transmission functions.

The information in subparagraph 7) on the receipt of a cash register with data fixation and/or transmission functions shall be displayed electronically.

Receipts from cash registers used in currency exchange offices, metal scrap collection points, glass container reception points, and pawnshops shall additionally include information on the sale and purchase amounts.

The cash register receipt shall additionally contain details stipulated by the technical documentation of the cash register manufacturer, including information on the VAT amount.

At the request of the buyer (customer) or recipient of goods, works, and services, the identification number (IIN/BIN) of the buyer (customer) or recipient shall be displayed on the receipt of a cash register with data fixation and/or transmission functions.

All information contained in the cash register receipt shall, at the request of the buyer (customer) or recipient of goods, works, and services, be reflected and printed in Kazakh and/or Russian.

Starting from 2026, amendments have been made to the content of the KKM receipt; the receipt must now also contain:

• the name of the good, work, or service in accordance with the NCG (National Catalogue of Goods);
• the identification code of the good in accordance with the NCG and the means of identification applied to goods subject to labeling.

Within the framework of technical requirements, a service for the automatic connection of KKM to the NCG has been implemented in cash registers.

To date, the procedure for displaying the names of goods on receipts has been simplified for small business entities through the introduction of the NCG.

When using a KKM, it will be sufficient to scan the barcode of the product; the names of the goods are already entered into the State Database of the NCG and are available in the FDO services.

At the same time, cash register models that do not meet the technical requirements will be excluded from the State Register of KKM.

Non-compliance of a KKM receipt with the approved requirements entails administrative liability in 2026 in the form of a warning (Paragraph 7, Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan). A repeated violation committed within a year after the imposition of an administrative penalty (Paragraph 8, Article 284 of the Code of Administrative Offenses of the Republic of Kazakhstan) shall entail a fine:

• on private notaries, private bailiffs, and small business entities — in the amount of 20 MCI (Monthly Calculation Indices);
• on medium business entities — in the amount of 30 MCI;
• on large business entities — in the amount of 40 MCI.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1230767?lang=ru