📢 The Department of State Revenue for the Karaganda Region informs: Rules for the Use of Cash Registers (CCMs)
💳 Dear taxpayers!
Starting in 2026, the use of cash register machines (CCMs) in the Republic of Kazakhstan is regulated by Articles 110–111 of the Tax Code of the Republic of Kazakhstan and the Rules approved by Order No. 626 of the Minister of Finance of the Republic of Kazakhstan dated October 24, 2025.
🧾 Who is required to use cash registers?
When conducting cash transactions, taxpayers are required to use cash register machines equipped with data recording and/or transmission functions, with models included in the State Register of Cash Register Machines, except for persons exempt from this obligation under the law.
☝️ The following persons are exempt from using cash registers, among others:
🔹 Individuals;
🔹 Private enforcement officers, advocates, and professional mediators;
🔹 Persons providing passenger transportation services on public urban transport with the issuance of tickets;
🔹 The National Bank of the Republic of Kazakhstan and second-tier banks;
🔹 Religious associations;
🔹 The National Postal Operator, subject to exceptions established by law;
🔹 Persons conducting transactions through a special mobile application.
📌 In areas without access to public telecommunications networks, cash registers without data transmission functions may be used. Vending machines and payment terminals must also be equipped with cash registers in accordance with legal requirements.
📝 What requirements must be observed when using cash registers?
✅ Register the cash register with the state revenue authorities before commencing activities involving cash transactions.
✅ Issue customers receipts for purchased goods, completed work, or services provided.
✅ Ensure access to cash registers for officials of the state revenue authorities in cases stipulated by law.
✅ Comply with receipt content requirements and update registration information in a timely manner.
📄 What information must a receipt contain?
A cash register receipt must include the main details of the purchase and the seller, including:
🔹 The taxpayer’s name and Individual Identification Number (IIN) / Business Identification Number (BIN);
🔹 The address where the cash register is used;
🔹 The cash register number and the receipt’s serial number;
🔹 The name of the goods, work, or services;
🔹 The quantity, unit price, and total purchase amount;
🔹 The date and time of the transaction;
🔹 The fiscal attribute;
🔹 The VAT amount, for VAT payers.
In cases provided for by the Rules, the receipt must also contain information about the fiscal data operator and a barcode. The customer’s IIN must be indicated on the receipt at the customer’s request.
🌐 Receipt information must be printed in Kazakh and/or Russian.
⚠️ Liability for violations
Failure to use a cash register and other violations of the established procedure for cash transactions may result in administrative liability under the legislation of the Republic of Kazakhstan.
Violations include, in particular:
❌ Failure to issue a receipt to a customer;
❌ Failure to use a cash register in cases where its use is mandatory.
💡 Dear entrepreneurs! Please comply with tax legislation, register your cash registers on time, and always issue receipts to customers. This helps ensure transparency in transactions and protects consumer rights.
📌 The Department of State Revenue for the Karaganda Region reminds taxpayers: issuing a receipt is an essential part of conducting business lawfully!
