--- title: "Self-Employed Individuals and the App in 2026: How to Record Income and Issue Receipts" 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-prilozhenie-v-2026-godu-kak-uchityvat-doho-en source: BuhGPT --- # Self-Employed Individuals and the App in 2026: How to Record Income and Issue Receipts > **TL;DR:** Which App a Self-Employed Individual Needs In Kazakhstan, in 2026, a self-employed individual needs a special mobile app to fulfil tax and social payment obligations, generate receipts, and record income. Such functionality is provided for the tax mobile app (Article 717 of th --- Which App a Self-Employed Individual Needs In Kazakhstan, in 2026, a self-employed individual needs a special mobile app to fulfil tax and social payment obligations, generate receipts, and record income. Such functionality is provided for the tax mobile app (Article 717 of the Tax Code of the Republic of Kazakhstan). If an individual provides services using an online platform, the online platform operator withholds and remits individual income tax and social payments on their behalf as a tax agent, provided that the conditions for applying the relevant regime are met (Article 721 of the Tax Code of the Republic of Kazakhstan). It is important to distinguish between two concepts. A special mobile app is a tax mobile app with functions established by the Tax Code. An online platform mobile app is a service that facilitates interaction between the operator, the customer, and the contractor registered on the platform. These may be different apps. A self-employed individual may authorise an online platform operator to generate receipts in the special mobile app when using the operator's app (Articles 717, 721 of the Tax Code of the Republic of Kazakhstan). The accountant or the contractor should first determine which procedure applies: independent fulfilment of obligations through the special mobile app or activities conducted using an online platform. In the latter case, it should be taken into account that the special rules apply to self-employed individuals who conduct activities through the platform from the list of permitted activities, while the platform operator acts as a tax agent (Article 721 of the Tax Code of the Republic of Kazakhstan). What the Special Mobile App Allows You to Do The special mobile app is intended not only for individuals applying the special tax regime for the self-employed. Its functions include (Article 717 of the Tax Code of the Republic of Kazakhstan): - fulfilment of tax and social payment obligations by individuals applying the special tax regime for the self-employed; - calculation and payment of individual income tax and social payments, as well as filing of the tax return by individual entrepreneurs applying the special tax regime based on a simplified tax return; - registration as an individual entrepreneur and deregistration on the basis of an electronic document certified by the taxpayer's electronic digital signature; - generation of a special mobile app receipt. Therefore, the app for a self-employed individual is used not merely as a technical means of processing payments. It generates a document confirming the settlement with the buyer or recipient of goods, work, or services. The procedure for using the app and the contents of the receipt are established by the authorised body (Article 717 of the Tax Code of the Republic of Kazakhstan). The app creates an income register based on generated receipts and other information about income received from other sources (Article 717 of the Tax Code of the Republic of Kazakhstan). Accountants should reconcile this register with actual settlements, bank receipts, and available platform reports. Such reconciliation helps identify a missing receipt, an incorrect amount, or a duplicate transaction. Transitional rules are provided for persons who, before 1 January 2026, applied the previous special tax regimes based on a patent or using a special mobile app. If such a person did not submit a notification on the application of the simplified tax return regime by 1 March 2026, the tax authority automatically deregisters that person as an individual entrepreneur on 1 March 2026. In other cases, the commencement date of the regime for the self-employed is the date of the first receipt generated in the special mobile app; a separate rule based on the first payment document applies to activities in locations without a telecommunications network (Article 840 of the Tax Code of the Republic of Kazakhstan). How to Generate and Provide a Receipt A special mobile app receipt confirms the settlement between a buyer and a taxpayer applying the special tax regime for the self-employed or the special tax regime based on a simplified tax return. The receipt must be generated specifically in the special mobile app (Article 717 of the Tax Code of the Republic of Kazakhstan). The receipt is issued at the time of settlement. This rule applies to cash settlements and when a system or device for accepting cashless payments is used. The receipt is provided to the buyer or recipient of goods, work, or services, including at the email address specified by them (Article 717 of the Tax Code of the Republic of Kazakhstan). The practical workflow can be organised as follows: - Record the settlement and verify the amount. - Generate a receipt in the special mobile app directly at the time of settlement. - Provide the receipt to the buyer or recipient of goods, work, or services by an available method. - Ensure that the transaction details have been entered in the income register. - Reconcile the register with bank receipts or the online platform report. A self-employed individual or an entrepreneur applying the simplified tax return regime may authorise a banking institution or an online platform operator to generate receipts when using their mobile app (Article 717 of the Tax Code of the Republic of Kazakhstan). However, accepting an order or payment through a service does not in itself confirm that a special mobile app receipt has been generated. Each transaction should be recorded based on the generated receipt and the information shown in the income register. In Article 717, an online platform operator means an operator of online information systems intended to provide intermediary services or perform work electronically. For the application of the special rules governing platform-based employment, Article 721 separately defines an online platform as an electronic marketplace that facilitates interaction between the operator, the customer, and the contractor registered on it (Articles 717, 721 of the Tax Code of the Republic of Kazakhstan). Self-Employed Individuals Using a Platform-Based Employment App Separate rules apply to self-employed individuals who conduct activities from the list of permitted activities using an online platform. The operator of such a platform may be an individual entrepreneur or a legal entity that provides technical, organisational, informational, and other capabilities for establishing contact between a registered contractor and customers for services (Article 721 of the Tax Code of the Republic of Kazakhstan). The online platform operator is recognised as a tax agent and withholds individual income tax and social payments prescribed by social legislation and legislation on mandatory social health insurance on behalf of individuals applying the special tax regime for the self-employed. This rule applies when an individual is simultaneously a contractor within the meaning of social legislation and conducts activities using an online platform (Article 721 of the Tax Code of the Republic of Kazakhstan). The operator remits the withheld individual income tax to the budget no later than the 15th day of the month following the reporting month. The operator pays the withheld social payments within the time limits established by the relevant social legislation (Article 721 of the Tax Code of the Republic of Kazakhstan). The accountant must separate transactions conducted through the online platform under the special regime from the contractor's other receipts. For control purposes, the platform report, the amounts actually withheld, the generated receipts, and the income register data should be reconciled. If the operator is authorised to generate receipts, the existence of a receipt and the recording of the transaction should be verified for each settlement. The role of the integration partner should also be taken into account. This is an individual entrepreneur or legal entity that owns an information product enabling the integration of online platforms with government information systems in accordance with statutory requirements. The involvement of such a participant does not change the operator's established status as a tax agent (Article 721 of the Tax Code of the Republic of Kazakhstan). Frequently Asked Questions What is the app for self-employed individuals called? — The Tax Code uses the general term “special mobile app.” It is a tax mobile app intended, among other things, for the self-employed to fulfil their obligations, generate receipts, and maintain an income register (Article 717 of the Tax Code of the Republic of Kazakhstan). Can a self-employed individual work through a platform app? — Yes, provided that the activity is included among the permitted activities and is conducted using an online platform under the special regime. In this case, the platform operator is a tax agent and withholds individual income tax and social payments on behalf of the contractor (Article 721 of the Tax Code of the Republic of Kazakhstan). When must a receipt be generated? — A receipt is issued at the time of a cash or cashless settlement with the buyer or recipient of goods, work, or services (Article 717 of the Tax Code of the Republic of Kazakhstan). Can a bank or platform generate a receipt on behalf of a self-employed individual? — Yes. A taxpayer may authorise a banking institution or an online platform operator to generate a special mobile app receipt when using their mobile app (Article 717 of the Tax Code of the Republic of Kazakhstan). Who remits taxes and social payments in platform-based employment? — The online platform operator, acting as a tax agent, withholds and remits individual income tax and social payments on behalf of a contractor applying the special tax regime for the self-employed (Article 721 of the Tax Code of the Republic of Kazakhstan). From what point does the regime for the self-employed apply in 2026? — Under the general transitional rule, the commencement date of the regime is the date of the first receipt generated in the special mobile app. For activities in locations without a public telecommunications network, the commencement date is the month specified in the first payment document (Article 840 of the Tax Code of the Republic of Kazakhstan). Sources - Article 717 of the Tax Code of the Republic of Kazakhstan — special mobile app - Article 721 of the Tax Code of the Republic of Kazakhstan — activities of a self-employed individual using an online platform - Article 840 of the Tax Code of the Republic of Kazakhstan — transitional provisions for special tax regimes --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_