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

Last update: 22.02.2024

Pursuant to Clause 11 of Article 25 of the Law of the Republic of Kazakhstan as of July 26, 2016 "On Payments and Payment Systems", individual entrepreneurs and (or) legal entities, except for those located in places with no public telecommunications network, are required to ensure the installation and use of equipment in the places of their activities (devices) for accepting payments using payment cards and (or) accepting payments using an instant payment system, when carrying out certain types of activities.

The requirements established by the article do not apply to individual entrepreneurs and (or) legal entities performing monetary settlements during trading operations, performing works, rendering cashless services.

Resolution of the Government of the Republic of Kazakhstan No. 457 of July 1, 2021 defines the types of activities for which taxpayers are required to use a POS terminal.

The list of approved certain types of activities, payment for which is made by payment cards.

No. 

 Type of activity

1

Wholesale and retail trade of cars and motorcycles, their repair and maintenance

2

Wholesale and retail trade

3

Provision of hotel services

4

Provision of restaurant services, other types of catering

5

Sale of travel documents (tickets), baggage and cargo receipts for air and railway transport

6

Provision of cargo handling, warehousing and storage services, additional transportation services and cargo transportation services

7

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

8

Insurance activities

9

Healthcare activities

10

Activities in the field of education

11

Distribution of films, video and television programs, film screenings

12

Activities of fitness/sports clubs, night clubs

13

Gambling and betting activities

14

Provision of bowling (bowling-alley) and billiards services

 

Note: ensuring installation and use of equipment (devices) intended for accepting payments using payment cards and (or) accepting payments using an instant payment system in the places of implementation of these types of activities does not apply to individual entrepreneurs and (or) legal entities engaged in wholesale and retail trade in agricultural products of their own production, aquaculture (fishing) products of own production; activities carried out through non-stationary commercial facilities located in places with no public telecommunications network.

If POS-terminal is not installed

Pursuant to Article 195 of the Code of the Republic of Kazakhstan "On Administrative Offenses", an individual entrepreneur or a legal entity bears an administrative liability for the absence of a POS terminal. If an individual entrepreneur or a legal entity does not have a POS-terminal for making non–cash payments, a warning is issued.

The deed provided for in the first part of this article, committed repeatedly within a year after an administrative penalty imposition entails a fine:

  • small businesses: in the amount of 40 MCI;
  • medium businesses: in the amount of 60 MCI;
  • large businesses: in the amount of 80 MCI.
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