--- title: "Self-Employed Individuals and Banks in Kazakhstan in 2026: Payments, Receipts and Loans" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/samozanyatyy-i-banki-v-kazahstane-v-2026-godu-platezhi-ch-en source: BuhGPT --- # Self-Employed Individuals and Banks in Kazakhstan in 2026: Payments, Receipts and Loans > **TL;DR:** How a Self-Employed Individual Should Work with a Bank A self-employed individual in Kazakhstan may accept cash and cashless payments; however, the receipt of money in a bank account does not in itself replace proper documentation of the transaction. The document confirming a --- How a Self-Employed Individual Should Work with a Bank A self-employed individual in Kazakhstan may accept cash and cashless payments; however, the receipt of money in a bank account does not in itself replace proper documentation of the transaction. The document confirming a transaction with a buyer or customer is a receipt from the special mobile application. It is generated in the application and issued at the time of payment in cash or using a system or device for accepting cashless payments (Article 717 of the Tax Code of the RK). For an accountant, the key principle is as follows: a banking transaction reflects the movement of money, while a receipt from the special mobile application confirms payment for specific goods, work or services. Therefore, the bank statement and information from the special mobile application should be reviewed together. This makes it possible to match receipts against issued receipts, distinguish transactions with buyers from other transfers and maintain consistent income records. A self-employed individual may authorize a bank or an online platform operator to generate receipts from the special mobile application when using their mobile application (Article 717 of the Tax Code of the RK). The practical application of this option depends on the features of the selected service. Before starting work, it is necessary to determine whether receipt generation is available, how information is transmitted to the special mobile application, and how refunds or incorrectly recorded transactions are processed. What to Check When Accepting Payments When choosing a banking service, rates are not the only consideration for a self-employed individual. It is useful to check whether payments from customers can be separated from personal transfers, whether detailed statements are available, and whether transactions can be exported for the required period. The clearer the purpose of each incoming payment and its connection to a specific transaction, the easier it is for the accountant to reconcile it with receipts and the income register. A practical workflow may be as follows: - determine which account or banking service will be used to accept payments; - check whether the banking application generates a receipt from the special mobile application after the bank has been granted the relevant authority; - if this function is unavailable, generate the receipt directly in the special mobile application; - issue the receipt to the buyer or customer at the time of a cash or cashless payment, including by sending it to the specified email address; - regularly reconcile receipts, incoming bank payments, cancellations and refunds; - retain statements, contracts and other documents that make it possible to determine the nature of disputed or unusual transfers. In the special mobile application, the income register is generated on the basis of receipts and other income information obtained from other sources (Article 717 of the Tax Code of the RK). Therefore, it is important for the accountant to monitor not only the total amount of incoming payments shown on the bank statement, but also whether all transactions have been properly documented and the relevant income information has been recorded in the application. Not every amount credited to an account confirms payment for goods, work or services. For example, a transfer between one’s own accounts differs in substance from a payment made by a customer. At the same time, incoming payments from customers should be matched to specific transactions. The payment purpose, contract, correspondence, receipt and other documents relating to the transaction are used for such reconciliation. Platforms, Social Payments and Credit Separate rules apply to self-employed individuals who conduct activities included in the list of permitted activities using an online platform. In this case, the online platform operator is recognized as a tax agent and withholds and remits individual income tax and social payments prescribed by the applicable legislation. The operator remits the withheld IIT to the budget no later than the 15th day of the month following the reporting month (Article 721 of the Tax Code of the RK). For the accountant, this means that the source and basis of each incoming payment must be identified. If a payment is transferred by an online platform operator, it should be reconciled with the operator’s report or itemized statement, including the amounts withheld. If a customer pays the self-employed individual directly, the transaction is documented with a receipt from the special mobile application. Separately itemizing these flows helps prevent the same payment from being recorded twice and explains the difference between the accrued amount and the amount actually credited. An online platform operator may also generate receipts from the special mobile application if the self-employed individual has granted it the relevant authority (Article 717 of the Tax Code of the RK). Therefore, before starting work through a platform, it is advisable to determine who generates the receipt, where the self-employed individual obtains information about it, and how the receipt is reflected in the income register. The mere fact of working through a platform does not eliminate the need to agree on this procedure. The provisions of Articles 717 and 721 of the Tax Code of the RK govern the documentation of transactions, income accounting and the obligations of an online platform operator, but they do not establish loan approval criteria. When applying for financing, a self-employed individual should prepare bank statements, an income register, receipts, contracts and platform operator reports. This set of documents makes it possible to demonstrate the source and frequency of incoming payments, while the decision on the application is made by the lender under the terms of the relevant product. When applying for a bank loan or microloan, the list of documents, the method of assessing income, fees and other terms should be obtained directly from the selected organization. If the income consists of direct payments and payments through an online platform, it is advisable to separate these amounts in the itemized statement and show the operator’s withholdings. This simplifies the reconciliation of actual credits with receipts and accrued income information. What the Accountant and Self-Employed Individual Should Do Before accepting payments, agree on a simple procedure: who generates the receipt, when the accountant receives the bank statement, where documents are stored, and how refunds are recorded. If receipts are generated by a banking application or the application of an online platform operator, conduct a test transaction and make sure that the receipt has been generated, is available to the recipient and has been recorded in the special mobile application. At intervals established by internal procedures, reconcile: - credits and debits shown on the bank statement; - receipts from the special mobile application; - the income register generated in the application; - reports and itemized statements from the online platform operator; - amounts withheld by the operator, actual payments and their transfer dates; - refunds to buyers, as well as cancelled and incorrectly recorded transactions. Discrepancies should be investigated for each transaction. It is necessary to identify the payer, payment purpose, date and method of payment, and whether a receipt exists; when working through an online platform, the amount accrued and the operator’s withholding must also be identified. If the banking application does not generate a receipt, the taxpayer issues it in the special mobile application and provides it to the buyer or customer at the time of payment (Article 717 of the Tax Code of the RK). Before applying for a loan or microloan, it is advisable to request an up-to-date list of documents from the lender. If income consists of direct payments and platform payments, prepare a separate itemized statement for both flows and reconcile it with the bank statement. Product terms, fees, the procedure for assessing solvency and income verification requirements are determined within the framework of the lender’s selected offer. Frequently Asked Questions Can a self-employed individual accept cashless payments? — Yes. The Tax Code of the RK expressly provides for the issuance of a receipt at the time of payment using a system or device for accepting cashless payments. The document confirming the transaction is a receipt from the special mobile application (Article 717 of the Tax Code of the RK). Does a bank statement replace a receipt? — No. Under the regime in question, the document confirming the transaction is a receipt from the special mobile application. A bank statement is used to reconcile the movement of money with documented transactions (Article 717 of the Tax Code of the RK). Can a bank generate a receipt on behalf of a self-employed individual? — A self-employed individual may authorize a bank to generate receipts from the special mobile application through the banking application. The availability of this function and the procedure for using it depend on the specific bank’s service (Article 717 of the Tax Code of the RK). Can an online platform operator generate receipts? — Yes, if the self-employed individual has authorized the operator to generate receipts from the special mobile application when using its application (Article 717 of the Tax Code of the RK). Who withholds payments when work is performed through an online platform? — If the conditions of the special regime are met, the online platform operator acts as a tax agent and withholds and remits IIT and the social payments prescribed by law (Article 721 of the Tax Code of the RK). Does verified income guarantee loan approval? — No. Statements, receipts, the income register and platform reports help demonstrate the origin of incoming payments; however, the lender decides on the application under the terms of the selected product. Sources - Tax Code of the RK, Article 717 “Special Mobile Application” - Tax Code of the RK, Article 721 on the Specifics of Applying the Special Tax Regime to Self-Employed Individuals Working Through an Online Platform --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_