The State Revenue Department recalls that Article 19 of the Tax Code of the Republic of Kazakhstan defines the basic concepts related to monetary settlements and the use of cash registers.

Cash payments are payments for goods, works, and services carried out in cash, by payment cards, and/or via mobile payments.

🖥️ A cash register machine (KKM) is an electronic device or a software and hardware complex that provides registration and display of information about monetary settlements.

All KKM models allowed for use in the territory of the Republic of Kazakhstan are included in the State Register of Cash registers.

KKM registration card is an accounting document confirming the fact of registration or de-registration of a cash register machine with a tax authority.

The KKM receipt is the primary accounting document confirming the fact of a monetary settlement between the seller and the buyer. The receipt can be issued in both paper and electronic form.

In case of a technical malfunction of the KKM or lack of electricity, it is allowed to issue a receipt confirming the fact of monetary settlement.

Cash payments can also be made through payment terminals and vending machines.

The three-component integrated system combines a KKM, a device for accepting non-cash payments and an automation system for accounting for goods, works and services.

In fiscal mode, information about monetary settlements is stored in the fiscal data storage device and transmitted to the tax authorities through the fiscal data operator.

Each calculation is assigned a fiscal attribute, which is reflected in the KKM receipt and confirms the operation of the cash register in fiscal mode.

✅ The use of KKM ensures transparency of monetary settlements, consumer protection and compliance with the requirements of tax legislation.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1249789?lang=ru