In 2026, for cash settlements, a cash register receipt or sales receipt must be issued for the full amount paid for goods sold, work performed, or services rendered (Art. 111 of the Tax Code of the Republic of Kazakhstan). As a general rule, cash settlements in Kazakhstan must be conducted using a cash register with a data recording and/or transmission function, the model of which is included in the register of cash registers, except for the established exemptions (Art. 110 of the Tax Code of the Republic of Kazakhstan).
When a cash register receipt is required
A cash register receipt confirms a cash settlement for goods sold, work performed, or services rendered. When using a cash register, the taxpayer must issue a cash register receipt or sales receipt for the amount actually paid by the customer (Art. 111 of the Tax Code of the Republic of Kazakhstan).
It is important for the accountant to link the cash transaction to its economic substance. The accounting records must reconcile the settlement amount, transaction date, and information on the sale of goods, performance of work, or rendering of services. If the amount stated in the document differs from the payment actually received, the requirement to issue a receipt for the amount paid is not met (Art. 111 of the Tax Code of the Republic of Kazakhstan).
The general rule requires the use of a cash register with a data recording and/or transmission function. Only a model included in the register of cash registers may be used. Before commencing activities involving cash settlements, the cash register must be registered with the tax authority (Arts. 110, 111 of the Tax Code of the Republic of Kazakhstan).
A cash register without data transmission is used by a taxpayer operating in a location where no public telecommunications network is available (Art. 110 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant should distinguish between a cash register without data transmission and a cash register whose functions provide for data transmission.
Persons and transactions expressly listed in the Tax Code are exempt from using cash registers. In particular, the list includes an individual, a private enforcement agent, a lawyer, a professional mediator, the National Bank, a second-tier bank, a religious association, and a person that conducts settlements through a special mobile application. A separate exemption applies to passenger transportation services provided to the public on urban public transport where tickets are issued (Art. 110 of the Tax Code of the Republic of Kazakhstan).
The national postal operator is also included in the list of exempt persons, except for cash settlements in locations where no public telecommunications network is available (Art. 110 of the Tax Code of the Republic of Kazakhstan). The exemption should be applied within the scope of the wording established for the relevant person or type of settlement.
What details must be included in the receipt
The Tax Code requires compliance with the requirements governing the content of a cash register receipt and assigns the authorized body the responsibility for establishing the procedure for using cash registers and the list of such requirements (Art. 111 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant must check the receipt against the form and particulars stipulated by the current procedure for using the relevant cash register.
- name of the taxpayer;
- address where the cash register is used;
- taxpayer identification number;
- cash register serial number;
- cash register registration number assigned by the tax authority;
- sequential receipt number;
- name of the goods sold, work performed, or services rendered;
- quantity and unit of measurement, where applicable to the item;
- unit price and total settlement amount;
- date and time of settlement;
- information enabling identification of the generated receipt and the cash register used;
- information required for data transmission and verification if the cash register has the relevant function.
The functionality of the specific cash register should be taken into account during the check. The Tax Code distinguishes between machines with a data recording and/or transmission function and machines without data transmission used in locations where no public telecommunications network is available (Art. 110 of the Tax Code of the Republic of Kazakhstan).
The mere existence of a document does not replace verification of the amount. Regardless of the particulars included, a cash register receipt or sales receipt must be issued for precisely the amount paid for the goods sold, work performed, or services rendered (Art. 111 of the Tax Code of the Republic of Kazakhstan).
The registration status of the cash register is also relevant to its use. Technically serviceable machines must be registered at the place of use. For cash registers with a data recording and/or transmission function, registration is based on information from the fiscal data operator, while for cash registers without a data transmission function, it is based on a tax application (Art. 111 of the Tax Code of the Republic of Kazakhstan).
What the accountant should check
It is advisable to conduct the check not only by confirming the existence of the document, but also by linking the receipt to the specific cash settlement. The main control points are the amount actually paid, the subject of the sale, the transaction date, the taxpayer’s details, and information about the cash register used.
Practical controls may be organized as follows:
- Match the receipt to the goods sold, work performed, or services rendered.
- Check whether the receipt amount equals the amount actually paid by the customer.
- Ensure that the taxpayer and cash register details are consistent with the accounting records.
- Check that the cash register model used is included in the register of cash registers.
- Ensure that the cash register was registered before the commencement of activities involving cash settlements.
- Reconcile cash register transactions with shift data and the accounting records for revenue.
- Check the sequence in which transactions are recorded to prevent the same payment from being recorded twice.
The requirements to include the model in the register, register the cash register, and comply with the requirements governing the content of the receipt are expressly included in the procedure for using a cash register (Art. 111 of the Tax Code of the Republic of Kazakhstan). Therefore, reconciling only the total revenue is insufficient for internal control purposes.
Special attention is required if an organization uses different types of cash register equipment. In a location where a public telecommunications network is available, the general rule requiring a cash register with a data recording and/or transmission function applies. A cash register without data transmission is intended for activities conducted in locations where such a network is unavailable (Art. 110 of the Tax Code of the Republic of Kazakhstan).
Vending machines and service payment terminals that accept cash in connection with sales transactions or the provision of services must be equipped with cash registers featuring a data recording and/or transmission function (Art. 110 of the Tax Code of the Republic of Kazakhstan). Such settlements should also be included in the organization’s cash controls.
The taxpayer must provide tax authority officials with access to the cash register (Art. 111 of the Tax Code of the Republic of Kazakhstan). In practice, this means that information about the place of use and registration status of the machine must be organized in a manner that allows the cash register in use to be identified.
Sales receipt in the event of a cash register malfunction
The Tax Code permits the issuance of a cash register receipt or sales receipt and establishes a single requirement for the document amount: it must correspond to the payment for the goods sold, work performed, or services rendered (Art. 111 of the Tax Code of the Republic of Kazakhstan). A sales receipt must be prepared in accordance with the current procedure for using cash registers and the prescribed form.
When preparing a sales receipt, the accountant must ensure that the document can be linked to the specific payment. The amount, date, seller’s details, and substance of the transaction must make it possible to match the document to the sale and the accounting records.
If the transition to sales receipts was caused by a technical malfunction of the cash register, the registration consequences must be taken into account. Inability to continue using the machine due to a technical malfunction is one of the grounds for deregistering the cash register with the tax authority (Art. 111 of the Tax Code of the Republic of Kazakhstan).
After a malfunction, it is important for the accountant to preserve the link between the sales receipts issued and the revenue recorded. The sequence of documents, amounts, and dates should be checked, and duplicate recognition of the same payment after cash register operations resume should be prevented.
If the cash register remains in use, it must be technically serviceable: only technically serviceable machines are subject to registration at the place of use (Art. 111 of the Tax Code of the Republic of Kazakhstan). Replacement of a technically serviceable model with a new model is also listed among the grounds for deregistering the previous cash register.
Frequently asked questions
Can a sales receipt be issued instead of a cash register receipt? — The Tax Code provides for the issuance of a cash register receipt or sales receipt for the amount actually paid for goods, work, or services. A sales receipt must be prepared in compliance with the current procedure for using cash registers and the requirements applicable to cash documents (Art. 111 of the Tax Code of the Republic of Kazakhstan).
Must the receipt correspond to the actual payment amount? — Yes. The document must be issued for the amount paid for the goods sold, work performed, or services rendered (Art. 111 of the Tax Code of the Republic of Kazakhstan).
Must a cash register be used for cash settlements? — As a general rule, yes: cash settlements in Kazakhstan must be conducted using a cash register with a data recording and/or transmission function unless an exemption applies to the person or transaction (Art. 110 of the Tax Code of the Republic of Kazakhstan).
When is a cash register without data transmission used? — It is used by a taxpayer operating in a location where no public telecommunications network is available (Art. 110 of the Tax Code of the Republic of Kazakhstan).
Must the cash register be registered before settlements begin? — Yes. The cash register must be registered with the tax authority before the commencement of activities involving cash settlements (Art. 111 of the Tax Code of the Republic of Kazakhstan).
Who establishes the list of requirements governing receipt content? — The procedure for using cash registers and the list of requirements governing receipt content are established by the authorized body (Art. 111 of the Tax Code of the Republic of Kazakhstan).