The Department of state revenue in the city of Astana

A fiscal receipt issued by a cash register machine (CCM) must contain the following information: 1. The name of the taxpayer; 2. The address of the location where the cash register machine is used; 3. The taxpayer identification number; 4. The factory serial number of the cash register machine; 5. The registration number of the cash register machine with the tax authority; 6. The sequential receipt number; 7. The name of the goods, work, or services in accordance with the National Product Catalogue; 8. The identification code of the goods in accordance with the National Product Catalogue, as well as information on identification markings applied to goods subject to marking and traceability requirements; 9. The quantity of goods purchased, work performed, or services provided, including the applicable unit of measurement; 10. The unit price of the goods, work, or services; 11. The total sales amount for the goods, work, or services; 12. The name of the fiscal data operator and the details of the operator’s website used to verify the authenticity of the control receipt issued by cash register machines equipped with a function for recording and/or transmitting data; 13. The date and time of the purchase of goods, performance of work, or provision of services; 14. The fiscal attribute; 15. The amount of value-added tax (VAT), indicating the applicable VAT rate for taxable sales of goods, work, or services, if the taxpayer is registered as a VAT payer; 16. A barcode containing encoded information about the cash register receipt.

A cash register machine (CRM) is deregistered with the tax authority in the following cases: 1) termination of activities involving cash settlements carried out in the course of trading operations, performance of work, or provision of services; 2) liquidation, reorganization, or termination of the taxpayer’s activities; 3) inability to continue using the cash register machine due to a technical malfunction; 4) removal of the cash register machine from the register of cash register machines; 5) replacement of a technically sound cash register machine model with a new model; 6) theft or loss of the cash register machine, provided that a copy of the theft report submitted to the internal affairs authorities and/or a copy of the loss announcement published in periodicals distributed throughout the entire territory of the Republic of Kazakhstan is available.

The following individuals and organizations are exempt from using cash register machines (CRMs): -Individuals — in cases предусмотренных by law. -Private bailiffs, attorneys, and professional mediators. -Persons providing passenger transportation services in urban public transport, provided they issue tickets in the prescribed format. -The National Bank of the Republic of Kazakhstan. -Second-tier banks. -Religious associations. The national postal operator — except for cash transactions conducted in locations where there is no access to a public telecommunications network. Persons accepting payments through a dedicated mobile application. If a taxpayer operates in a location where there is no access to a public telecommunications network, they must use a CRM without data transmission functionality. Vending machines and payment terminals that accept cash must be equipped with CRMs featuring data recording and/or transmission functionality.