When making monetary payments on the territory of the Republic of Kazakhstan for the sale of goods, performance of works or provision of services, entrepreneurs are required to use cash registers with the function of recording and transmitting data (online cash registers).
The requirement for mandatory use of CCM and the full list of exempt categories are established by Article 110 of the Tax Code. The procedure for applying the KCM is regulated by Article 111 of the Tax Code, and detailed requirements for the content and mandatory details of the cash receipt were approved by Order No. 626 of the Minister of Finance of the Republic of Kazakhstan dated October 24, 2025. Liability for violations is provided for in article 284 of the Code of Administrative Offences (CAO RK).
In accordance with Article 110 of the Tax Code, the following persons are exempt from the application of CCMs::
- individuals who are not registered as individual entrepreneurs;
- individual entrepreneurs applying a special tax regime using a special mobile application;
- subjects of private practice: private bailiffs, lawyers and professional mediators;
- financial and banking organizations: second-tier banks, the National Bank, the National Postal Operator;
- religious associations;
- persons providing passenger transportation in urban public transport with the issuance of travel tickets in accordance with the forms approved in accordance with the legislation of the Republic of Kazakhstan;
- taxpayers in places where there is no telecommunications network.
According to Article 111 of the Tax Code, entrepreneurs are required to register KKM with the tax authority before the start of monetary settlements. A cash receipt is issued for the entire amount paid and can be provided both in paper and in electronic form (sending to e-mail, messengers or through a QR code).
In accordance with the Order of the Ministry of Finance of the Republic of Kazakhstan No. 626, the receipt must contain mandatory details: the name of the taxpayer, IIN / BIN, names of goods and services, prices, amounts, tax information, fiscal identification and QR code. Only KKM models included in the State Register are allowed to be used.
Non–application of the KKM, non-issuance of a check, use of unregistered KKM or non-reflection of mandatory details entails a warning at the first violation, and in case of repeated violation during the year - a fine from 15 to 50 MCI under Article 284 of the Administrative Code of the Republic of Kazakhstan, depending on the category of the business entity.
The State Revenue Department recommends that entrepreneurs register the KKM in a timely manner, ensure that a check is issued to customers at each payment, monitor the transfer of data to the fiscal data operator (OFD) and regularly check the taxpayer's Personal Account.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1293546?lang=ru