What the issue is about
Horticultural and dacha associations and consumer cooperatives (including cooperatives of apartment owners) regularly receive money from their members—membership, earmarked and admission fees, and payments for water, electricity, waste removal, security and other services. It is precisely because of these receipts that the question arises: is such an organisation required to purchase and use cash register equipment (CRE)?
There is no unequivocal “yes” or “no” answer for all associations. The obligation to use cash register equipment in Kazakhstan is linked neither to an organisation’s legal form nor to whether it is a commercial organisation, but to the nature of the settlements: exactly how and for what purpose the organisation receives money. Therefore, one association may be required to have cash register equipment while another may not, even though both are non-profit organisations.
Who this concerns
This material will be useful for:
- chairpersons and accountants of horticultural and dacha associations; - consumer cooperatives of apartment owners and cooperatives of apartment owners; - members of management boards and audit commissions who monitor financial discipline; - all non-profit associations that receive money from members or third parties.
- It is particularly important for associations that accept contributions and payments in cash or via payment cards and mobile payments to understand this issue, as these are the cases in which the obligation to use cash register equipment most often arises.
- What determines the obligation to use CRE
- The general principle of Kazakhstan’s legislation is as follows: cash register equipment is used for monetary settlements made in cash and/or using payment cards in trading operations, the performance of work and the provision of services. Several key factors determine whether an association needs cash register equipment.
- Payment method. If members pay exclusively by bank transfer—by transferring funds to the organisation’s bank account using its bank details—CRE is generally not used for such receipts because the settlement is processed through a bank. As soon as cash is accepted or payment is made by card/through a payment terminal, the issue of cash register equipment becomes relevant.
- Nature of the payment. It is important to distinguish exactly what the money is received for. Membership and earmarked contributions, which by their nature represent participation in financing the association’s common activities, are one thing. Payment for specific services or goods (for example, the sale of water or materials or the performance of paid work) is another. The classification of a receipt affects whether the transaction is recognised as a settlement requiring a receipt.
- Trading operations and paid services. If an association conducts activities that essentially constitute the sale of goods, work or services for cash, the risk that cash register equipment is mandatory is significantly higher.
- Because the provisions governing the obligation and exemptions are contained in the Tax Code and the rules for the use of CRE, while the specific circumstances of each association are unique, it is better not to guess but to compare your actual transactions with the applicable rules and, if in doubt, obtain an official clarification from the state revenue authority.
- What the chairperson and accountant should do
- To resolve the issue on its merits, proceed step by step.
- 1. Describe all cash flows. Make a list of the types of receipts involved (contributions, payments for services, one-off collections), who pays them and how they are accepted—by cash, card or bank transfer.
2. Separate non-cash receipts. As a rule, separate cash register equipment is not required for payments made solely to a bank account. The simplest way to reduce the cash register burden is to arrange for contributions to be paid using the organisation’s bank details.
3. Assess cash and card settlements. If such settlements take place and are related to trading operations, work or services, proceed on the basis that CRE will most likely be required.
4. Obtain an official clarification. For disputed situations (for example, accepting contributions in cash), submit an enquiry to the state revenue authority at the place of registration or refer to the official clarifications and answers to questions published by the tax authority. This will protect the organisation against claims.
5. If cash register equipment is required, complete everything in accordance with the rules. Select a CRE model included in the state register that records and transmits data to the fiscal data operator, register the CRE with the state revenue authorities and issue a receipt for every settlement. - How this is reflected in accounting
- If an association uses CRE, it is important to establish proper cash-handling discipline: issue a receipt when money is accepted, generate the fiscal documents required by law, comply with the requirements for transmitting/recording data and ensure that fiscal data are transmitted to the operator. Standard 1C configurations include mechanisms for working with a fiscal register and exporting retail settlement data; configuring them will make it possible to generate receipts and record cash transactions without manual errors. If the organisation accepts money only by bank transfer, its accounting is based on bank statements and there is no need for cash register equipment.
- Separately check which employees or management board members actually accept money and formalise the acceptance procedure in the association’s internal documents—this reduces risks and simplifies the work of the audit commission.
- Deadlines and points to note
- The rules for using CRE and the requirements for cash register models are periodically updated, so check the current version of the regulations before purchasing or registering cash register equipment. Do not delay the decision: if your activities involve cash or card settlements for goods, work and services, cash register equipment must be used from the moment such settlements begin, not “when an inspection takes place.” Check specific transition deadlines, model requirements and possible exemptions using the tax authority’s official sources, which also publish answers to common questions from horticultural associations and cooperatives.
- Frequently asked questions
- Is cash register equipment required if the association accepts contributions only by transfer to its account? — As a rule, no: CRE is not used for non-cash receipts processed through a bank account. Arranging for contributions to be paid using the organisation’s bank details is the simplest way to operate without cash register equipment.
- Is cash register equipment required if payment is made through Kaspi Pay or another mobile service? — The answer depends on exactly how the money is credited and whether the transaction is recognised as a settlement for goods, work or services. An official clarification should be obtained from the state revenue authority regarding such payments because their classification may differ.
- Does a cooperative’s non-profit status exempt it from using CRE? — No. The obligation to use cash register equipment depends on the nature and method of settlement, not on whether the organisation is commercial. A non-profit association may also be required to use CRE.
- What cash register equipment may be used? — Only a model included in the state register of cash register equipment that records and transmits data to the fiscal data operator. Such CRE must be registered with the state revenue authority before settlements begin.
- Where should you apply if the situation is disputed? — Submit a written enquiry to the state revenue authority at the association’s place of registration and refer to the official clarifications and answers to questions published by the tax authority. A written response will protect the organisation during an inspection.
- Sources
- [Order of the Minister of Finance of the RK dated 24 October 2025 No. 626 (https://adilet.zan.kz)