In the territory of the Republic of Kazakhstan, cash payments shall be made with the mandatory use of a cash register equipped with a function for recording and/or transmitting data, provided that the models of such cash registers are included in the register of cash registers, unless otherwise provided below.

The following persons are exempt from the use of cash registers:

individuals;

private bailiffs, advocates, and professional mediators;

persons providing passenger transportation services to the public by public urban transport with the issuance of tickets.

The form of public urban transport tickets shall be approved by the authorized state body responsible for implementing state policy in the field of transport, in coordination with the authorized body;

the National Bank;

second-tier banks;

religious associations;

the National Postal Operator, except for cash payments made in areas where there is no public telecommunications network;

persons making payments through a special mobile application.

A taxpayer whose activities are carried out in areas where there is no public telecommunications network shall, when making cash payments, use cash registers without data transmission.

Vending machines and service payment terminals that make cash payments for trading operations or the provision of services using cash shall be equipped with cash registers with a function for recording and/or transmitting data.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1288272?lang=ru