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The use of equipment (device) intended for accepting payments using payment cards (POS-terminal) Printable version

Last update: 29.03.2021

Pursuant to Clause 4 of Article 39 of the Law of the Republic of Kazakhstan “On Payments and Payment Systems”, individual entrepreneurs and (or) legal entities performing certain types of activities and exercising standard procedure for making payments to the budget according to the tax legislation of the Republic of Kazakhstan, except for those located in places with no telecommunications network available, should ensure installation and application of equipment (device) in places where they perform their activities that is intended for acceptance of payments made with plastic cards, and also accept payments made with plastic cards.           

The list of certain types of activities which should apply equipment (device) intended for acceptance of payments made with plastic cards is approved by the Government of the Republic of Kazakhstan.  

Individual entrepreneurs and (or) legal entities exercising the special tax regime in accordance with the tax legislation of the Republic of Kazakhstan and performing their activities in the capital, cities of republican and regional significance, except for those located in places with no public telecommunications network available, should ensure installation and application of equipment (device) in places where they perform their activities that is intended for acceptance of payments made with plastic cards, and also accept payments made with plastic cards.   

Requirements set forth in the article do not apply to individual entrepreneurs and (or) legal entities performing cashless monetary transactions for trading activities, execution of works, delivery of services.   

The list of approved certain types of activities which should apply equipment (device) intended for acceptance of payments made with plastic cards.

No.

 Activity type

1

Wholesale and retail distribution of motor vehicles, repair and technical maintenance

2

 Wholesale and retail trade

3

 Delivery of hotel services

4

 Delivery of services by restaurants, other catering types and delivery of beverages

5

Sales of  transportation documents (tickets), luggage and freight checks for air and railway transport 

6

 Provision of services for cargo handling, its storage, auxiliary transportation services  and freight transportation services 

7

 Activities of tour operators and other organizations delivering services in the field of tourism (except of travel agents)

8

 Activities in the field of insurance

9

 Activities in the field of healthcare

10

 Activities in the field of education

11

 Activities related to distribution of movies, video and TV programs, movie screenings

12

Activities of gyms, sports clubs and nightclubs

13

 Activities related to arrangement of gambling and betting

14

 Provision of services related to bowling (bowling alley) and billiards

 

Note: Requirement to install equipment (device) intended for acceptance of payments made with plastic cards, and also to accept payments made by plastic cards in places of the above types of activities execution does not apply to individual entrepreneurs and (or) legal entities performing activities in the field of wholesale and retail distribution of home-produced agricultural products, home-produced aquaculture (fishery) products, activities performed through non-stationary retail facilities.  

If POS – terminal is not installed...

Pursuant to Article 195 of the Code of RK “On Administrative Violations”, there is an administrative liability provided for lack of POS-terminal at an individual entrepreneur`s or legal entity`s place. Lack of POS-terminal intended for acceptance of cashless payments at an individual entrepreneur`s or legal entity`s place entails a notice. 

The deed set forth in part one of the article repeated over the course of one year after imposition of an administrative penalty entails a fine.    

  • For small business entity in the amount of 40 MCI;
  • For medium business entity in the amount of 60 MCI;
  • For large business entity in the amount of 80 MCI.
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