Many entrepreneurs still think that a Cash Register Machine (CRM/KKM) is a waste of time. However, in today's Kazakhstan, it is the foundation of a "white" and safe business.
Let's break down the essentials:
✅Who is required to use a CRM? If you accept payments in cash, by payment cards, or via mobile payments for goods, works, or services, the use of a CRM (with data fixation and transmission function) is mandatory.
📝Key Requirements:
- Registration: The CRM must be registered with the tax office before starting activities involving settlements.
- Issuing a Receipt: You are obligated to issue a fiscal receipt (paper or electronic) to the buyer for the full payment amount.
- Taxpayer Passport: If you work in trade or public catering, a QR code containing your business data must be displayed directly at the checkout.
🚫Who can work WITHOUT a CRM?
- Individuals (not registered as IPs).
- Lawyers, notaries, and mediators.
- Businesses in public urban transport (when issuing tickets).
- Important: Those who use a special mobile application (e.g., the self-employed) are exempt from CRMs, as receipts are generated directly on their smartphones.
🧨What are the risks? Tax authorities may conduct chronometric surveys to establish your actual income if there are suspicions of hidden revenue. Moreover, any buyer who records the non-issuance of a receipt on video can report it to the tax authorities and receive a reward.
💡Tip: Modern online CRMs integrate with accounting systems and allow you to send electronic receipts via WhatsApp or email — it's convenient for both you and your customers!
