If you are going to run a business related to commerce, production of goods, delivery of various services, it is most probable that you will need to install cash register and register it at a tax authority.  

Innovations in technologies enable modern cash registers transmitting data online.  Besides, there are mobile applications with online cash register capabilities that can be installed to a smartphone.

What is online cash register?

Entrepreneurs performing activities related to commerce, production of goods and delivery of various services should acquire a cash register with function of fixation and (or) transmission of data (online cash register) pursuant to Article 166 of the Tax Code of the Republic of Kazakhstan.

Online cash register is a cash register with data transmission capability, i.e. it is a cash register or software that can transmit data on monetary transactions to state revenue agencies (tax authorities) online.

There are two types of online cash registers:

• hardware: appliances; individual equipment (cash register machines, registrars) registered at the National Registry of Cash Registers;
• software: software registered in the National Registry of Cash Registers, which operates as cash register (mobile application).

Software online cash register, i.e. mobile application with cash register capability generates electronic receipts, which are legally equated to printed ones. An electronic receipt can be send to a customer online, via messengers or e-mail. If necessary, you can acquire a specialized printer for receipts, which is connected to a smartphone via Bluetooth.

Since 2020, online cash registers should be used on a mandatory basis. Cash registers used in places where there are no telecommunications are not subject to be changed to online cash registers.

The list of administrative divisions of the Republic of Kazakhstan on the territory of which there are no telecommunications of shared use.

Registration of cash registers

Registration/re-registration/de-registration of cash registers is performed by local agencies of State Revenue Committee (Tax Service). Whereas registration of online cash registers is performed via the website of Fiscal Data Operator without necessity to visit a tax agency.

If you want to change an old cash register without data transmission capability to an online cash register, first you need to acquire online cash register and register it and only afterwards you can perform de-registration of old cash register in a tax agency, which you need to visit in person.  

Information on registration/re-registration/de-registration of cash registers is sent to a state revenue agency (Tax Service) via one of the websites. A cash register registration card, i.e. a service delivery result is issued via a Fiscal Data Operator website.

To use an online cash register, one needs to get a digital signature and acquire an online cash register with its subsequent registration. 

For registration of hardware online cash registers, you first need to visit Fiscal Data Operator and obtain a SIM-card to work in a wireless mode and connect a cash register using the SIM-card.   

You can find a detailed user instruction on Fiscal Data Operator Portal.

Liability for non-application or absence of cash register

Each entity using a cash register should register it. If there is no power supply, Internet or cash register is broken, purchase receipt should be filled in and issued pursuant to the Order of Minister of Finance of the Republic of Kazakhstan as of February 16, 2018 No. 208 “On Certain Matters of Cash Registers Application”.

The Order contains the Rules for application of cash registers.

Liability for violation of cash register application procedure is described in Article 284 of the Code of the Republic of Kazakhstan as of July 05, 2014 “On Administrative Violations”.

It is deemed to be a violation, if cash register is not applied upon execution of monetary transactions for commerce operations, works, services, and also application of broken or unregistered cash register is prohibited. If a violation was detected, it first entails a notification and in case of repeated violation within a year a fine is imposed:

• for private public notaries, court bailiffs, small business entities: 15 MCI;
• for medium business entities: 30 MCI;
• for large business entities: 50 MCI.

Failure to issue a cash register receipt or issue of a cash register receipt for a sum higher or lower that the one paid for a good or service entail a notification and in case of repeated violation within a year a fine is imposed:

• for private public notaries, court bailiffs, small business entities:  20 MCI;
• for medium business entities: 30 MCI;
• for large business entities: 40 MCI.

Also, liability is provided for the following violations pursuant to Article 284:

• violation of terms for submission of tax application to make changes into registration data of a cash register, to replace (restore) cash record book or receipt record book;
• failure to indicate one or several mandatory company details in a cash register`s receipt;
• failure to fill in a cash record book when using cash registers or non-compliance of report indicators with data from cash record book for a relevant date or failure to make a record in a cash record book when cancelling an erroneously inserted sum at a cash register or refund of cash for sold goods, executed works, delivered services;
• etc.