Cash register accounting includes registering a cash register, amending the information in its registration card, and deregistering the cash register. In Kazakhstan, these procedures constitute a public service provided by the territorial bodies of the State Revenue Committee. Applications may be submitted through the service center of the relevant state revenue authority or via the e-government portal. Accountants should distinguish between three procedures: discontinuing the use of a cash register requires deregistration, while changing its place of use requires an amendment to its registration details.
How Cash Register Accounting Is Organized
The Rules for the Use of Cash Registers provide for three separate types of public service:
registration of a cash register;
deregistration of a cash register;
amendment of the information specified in the cash register registration card.
Registration is completed by issuing a registration card. If the service cannot be provided, the applicant is sent a reasoned refusal on the grounds stipulated by the Rules.
For an accountant, this means that the appropriate action must be selected based on the actual circumstances. If an organization or individual entrepreneur begins using a new cash register, it must be registered. If the registration details of an operating machine change, an amendment must be made. If the use of a particular cash register is discontinued, it must be deregistered.
For cash registers with data recording and transmission functions, the information to be transmitted includes the taxpayer's IIN or BIN, serial number, make and year of manufacture of the machine, date of submission of the information, and place of use. The address includes the locality, street or residential district, building number and, where applicable, the number of the apartment, room, or other premises. The taxpayer's digital signature is required for electronic submission of the information.
Before submitting an application, it is advisable to compare the cash register information with the registration card and the taxpayer's registration data. Particular attention should be paid to the serial and registration numbers, make, year of manufacture, and operating address: errors in identifying the machine may prevent the application from being processed correctly.
How to Deregister a Cash Register with the Tax Authority
To deregister a cash register, the taxpayer applies for the relevant type of public service. The Rules permit two submission methods: through the service center of a territorial body of the State Revenue Committee or via the e-government portal. The service may be provided in paper or electronic form and is partially automated.
The following information is required to deregister a cash register with data recording and transmission functions:
the taxpayer's IIN or BIN;
the cash register's serial number;
the name or make of the machine;
its year of manufacture;
the date of submission of the information;
the cash register's registration number;
the reason for deregistration, selected from the reference list;
the taxpayer's digital signature for electronic submission.
Therefore, before starting the procedure, the accountant should identify the specific cash register and the grounds for its deregistration and then verify the identifiers against the registration card. The reason for deregistration should not be stated arbitrarily if the electronic form requires a value to be selected from an established list.
The service period for deregistering a cash register is one business day. This period applies to the provision of the public service; in practice, the organization should also allow time to prepare the information internally and correct any discrepancies.
Once the procedure has been completed, the result must be retained together with the cash register documents. The accountant should also verify that the organization's accounting processes have ceased using the specific machine that was deregistered.
Cash Register Deregistration: Application and Verification of the Result
The search query “cash register deregistration application” usually refers to applying for a public service. For cash registers with data recording and transmission functions, the Rules specify the information that must be submitted to deregister the machine. The specific electronic service screen or paper form should be checked directly when applying, as the portal interface and document acceptance arrangements may change.
The practical procedure may be organized as follows:
- Locate the cash register registration card and verify the registration and serial numbers.
- Verify the make, year of manufacture, and whether the machine belongs to the relevant individual entrepreneur or legal entity.
- Select the cash register deregistration service rather than the service for amending registration details.
- Enter the information required by the form and select the reason for deregistration from the reference list.
- For electronic submission, sign the information with the taxpayer's digital signature.
- Obtain and retain the service result or a reasoned refusal.
If the organization is not discontinuing the use of the machine but is merely moving it to another address, deregistration may not correspond to the substance of the transaction. A separate procedure is provided for changing the place of use of a cash register with data recording and transmission functions. Under this procedure, the machine's registration number and the new address are submitted, including the locality, street or residential district, building number and, where applicable, the premises number.
The period allowed for amending information in the registration card is one business day, while registering a cash register takes two business days. The accountant must therefore select the correct type of service from the outset, as this determines the required information, the result, and the statutory processing period.
What Accountants Should Check in 2026
Before registering a cash register, amending its details, or deregistering it, it is advisable to conduct a brief internal review:
determine which specific procedure the organization requires;
verify the IIN or BIN and the cash register's specifications;
check the registration number when amending information or deregistering the cash register;
confirm the machine's actual place of use;
select the correct reason for deregistration from the available reference list;
verify the authority of the digital signature holder when submitting electronically;
retain the service result and link it to the documents for the specific cash register.
Effective from 1 January 2026, the new Order of the Minister of Finance of the Republic of Kazakhstan dated 24 October 2025 No. 626 “On Certain Matters Related to the Use of Cash Registers” applies. Therefore, when applying in 2026, it is safer to use the current portal form or the form provided by the state revenue authority and to refer to the current version of the Rules.
Frequently Asked Questions
How do I deregister a cash register? — Select the public service for cash register deregistration and apply through the service center of a territorial body of the State Revenue Committee or via the e-government portal. The taxpayer's digital signature is required for electronic submission of the information.
How long does cash register deregistration take? — The statutory period for providing the public service is one business day.
Is an application required to deregister a cash register? — An application must be submitted in the form prescribed for the service, together with information about the taxpayer and the cash register, including its registration number and the reason for deregistration. The current form should be obtained from the portal or the service center.
Must a cash register be deregistered when its address changes? — The Rules separately provide for amending the information in the registration card, including the new place of use of a cash register with data recording and transmission functions. The procedure corresponding to the actual circumstances should be selected.
What result does the tax authority issue? — The service provides for the issuance of a registration card or, where the established grounds apply, a reasoned refusal.