---
title: "Cash Registers in Kazakhstan: What Information Is Recorded and What Accountants Should Check"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-13
canonical: https://buhgpt.kz/suraqtar/kkm-v-kazahstane-kakaya-informaciya-fiksiruetsya-i-chto-p-en
source: BuhGPT
---

# Cash Registers in Kazakhstan: What Information Is Recorded and What Accountants Should Check

> **TL;DR:** What Information Is Stored in a Cash Register A cash register records information related to its fiscalization, re-registration, and shift closure. For accountants, this data is important not only as the technical parameters of the cash register: it helps reconcile transaction

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What Information Is Stored in a Cash Register

A cash register records information related to its fiscalization, re-registration, and shift closure. For accountants, this data is important not only as the technical parameters of the cash register: it helps reconcile transactions with the taxpayer's registration details and sales totals.

During fiscalization, the cash register's memory records the machine's serial and registration numbers, the user's BIN or IIN, the fiscalization date, as well as the password required for re-registration and obtaining a fiscal report. During re-registration, the cash register's registration number, the user's BIN or IIN, the re-registration date, the number of the most recent shift closure, and the corresponding password are recorded.

The shift closure record includes the date and number of the report, total purchases for the shift, and total sales for the shift. In addition, the cash register stores mandatory system information: record checksums, system indexes, indicators, and flags. The specific technical implementation of some of these parameters is determined by the manufacturer.

How a Cash Register with Data Transmission Works

Technical requirements have been established for cash registers with data recording and transmission functions. Access to the main modes must be protected by a software password or numbered keys. Protection is provided at a minimum for sales registration, programming, and shift closure.

When switched on at the beginning of a shift and when generating the daily Z-report at the end of the shift, the machine must perform automatic testing. It covers:

- the main components and units of the cash register;

- software;

- the integrity of information stored in the fiscal data storage device;

- communication with the fiscal data operator's server.

Verification of the stored information includes reconciling receipt information for the latest shift with the checksum of the latest Z-report, as well as checking the total amount of records in the Z-reports. If any of the checks produce a negative result, the cash register must block operations.

Issuing a receipt and transmitting its data to the fiscal data operator are performed within a single operating cycle when registering a purchase or sale. Transactions are also blocked if the receipt tape is missing or has run out, the transaction was performed incorrectly, or another problem occurs that prevents the cashier from issuing a receipt to the customer.

What Accountants and Cashiers Should Check

Before starting work, it is advisable to reconcile the cash register's registration details with the actual user's details. Particular attention should be paid to the machine's registration number and the BIN or IIN. After the information has been changed, it is necessary to check whether the re-registration has been recorded correctly and whether the number of the most recent shift closure has been saved.

In daily operations, it is important to ensure that the cash register has successfully completed testing, that communication with the fiscal data operator is available, and that receipts can be issued. After the shift is closed, the accountant should reconcile the report totals with the internal accounting data. If the figures differ, the cause of the discrepancy should first be established using the source documents and cash register data, without making arbitrary adjustments to the figures.

Practical controls can be organized using a short checklist:

- check the user's details and the machine's registration information;

- make sure that the cash register has completed automatic testing;

- verify data transmission to the operator;

- check that receipts are issued to customers;

- reconcile the closed shift totals with the accounting data;

- retain the documents and information required for the subsequent verification of transactions.

If the cash register has blocked a transaction, the technical cause should be identified and the manufacturer's documentation and established maintenance procedure should be followed. Transactions should not be continued through a malfunctioning machine if a receipt cannot be issued correctly.

Frequently Asked Questions

What information is recorded during cash register fiscalization? — The serial and registration numbers, the user's BIN or IIN, the fiscalization date, and the password for the prescribed cash register operations.

What is recorded when a shift is closed? — The date and number of the report, as well as the total purchases and sales for the shift.

Why might a cash register block a transaction? — This may be caused by a negative automatic test result, a problem with the receipt tape, a cashier error, or another malfunction that prevents a receipt from being issued.

Does the cash register check its connection to the fiscal data operator? — Yes. The technical requirements provide for testing the connection by sending a test message and receiving a response.

What should be done if the shift totals do not match the accounting records? — Reconcile the receipts, shift closure report, and internal accounting documents, establish the cause, and only then make the necessary corrections in accordance with the established procedure.

Sources

- Requirements for information recorded in the fiscal memory of cash registers

- Amendments to the requirements for information recorded in fiscal memory

- Technical requirements for cash registers

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