--- title: "Questions and Answers on Issuing and Completing Cash Register Receipts" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/voprosy-otvety-po-oformleniyu-i-zapolneniyu-chekov-kkm-en source: BuhGPT --- # Questions and Answers on Issuing and Completing Cash Register Receipts > **TL;DR:** What Is Important to Know About a Cash Register Receipt When goods are sold, work is performed, or services are provided, the buyer is issued a cash register receipt for the amount paid. If the cash register is technically faulty or there is a power outage, a sales receipt in --- What Is Important to Know About a Cash Register Receipt When goods are sold, work is performed, or services are provided, the buyer is issued a cash register receipt for the amount paid. If the cash register is technically faulty or there is a power outage, a sales receipt in the prescribed form is used. The receipt confirms the monetary transaction, so it is important for the accountant to verify not only the total amount but also the completeness of the details. Before starting work, the cash register settings, the taxpayer's details and the place where the cash register is used, as well as the accuracy of the product nomenclature, should be checked. After changing accounting data or integration settings, it is advisable to generate a test receipt and make sure that the mandatory information is displayed without distortion. What Information Must Be Included in the Receipt A cash register receipt must include: - the taxpayer's name and the address where the cash register is used; - IIN or BIN; - the serial and registration numbers of the cash register; - the sequential receipt number; - the name of the goods, work, or service; - the product identification code and means of identification for goods subject to marking and traceability; - the quantity and unit of measurement; - the unit price and total sale amount; - the date and time of the transaction; - the fiscal attribute; - information about the fiscal data operator and a resource for verifying the authenticity of the receipt; - a barcode containing encoded information about the receipt. The requirements concerning information about the fiscal data operator and the barcode do not apply to receipts from cash registers without a data transmission function. The name of the goods on a receipt from a cash register with a data recording or transmission function may be displayed electronically. If the seller is registered as a VAT payer, the receipt must show the VAT amount and the applicable rate for taxable turnover. The specific values must correspond to the transaction data and the current settings of the accounting system. Additional details may be determined by the cash register manufacturer's technical documentation. How to Complete a Receipt and Correct Errors The item name must make it possible to understand exactly what goods were sold, what work was performed, or what service was provided. Generic descriptions that are not linked to the actual transaction increase the risk of discrepancies between cash register, inventory, and accounting data. The quantity, unit of measurement, price, and total amount must correspond to the recorded sale. Before issuing the receipt, the accountant or cashier should check: - whether the correct organization and cash register have been selected; - the details of the items being purchased; - the quantity, price, and total amount; - the payment method recorded by the cash register solution; - the VAT details if the seller is a VAT payer; - the date, time, and status of fiscal data transmission. If an error is discovered after the transaction has been recorded, the printed document must not be altered arbitrarily or replaced with an unaccounted copy. The correction procedure should be determined based on the type of transaction, the capabilities of the cash register used, and its technical documentation. It is important to reconcile corrective actions with the accounting system data so that the cash register document, sale, and payment are consistent. When a Sales Receipt Is Issued A sales receipt is used in the event of a technical malfunction of the cash register or a power outage. Its form provides for the taxpayer's details, IIN or BIN, the transaction amount, payment method, and transaction date. The document also provides for a sales receipt number and a counterfoil. To reduce the risk of forgery, a sales receipt may be certified with a signature or the issuer's own seal. The numbers of issued documents must be monitored, while completed counterfoils must be retained and recorded in accordance with the procedure adopted by the organization. After the cash register resumes operation, the sales receipts should be reconciled with sales and payment data without recording the sale a second time. Frequently Asked Questions Can a sales receipt be issued instead of a cash register receipt when the cash register is operating normally? — The specified sales receipt form is intended for cases involving a technical malfunction of the cash register or a power outage. Must the name of each item be specified on the receipt? — Yes. The requirements provide for the name of the goods, work, or service, as well as the quantity, unit of measurement, price, and total amount. When is VAT shown on the receipt? — The VAT amount and rate are specified for taxable turnover if the taxpayer is a VAT payer. Is a barcode mandatory? — It is included in the list of required details; however, the relevant requirement does not apply to receipts from cash registers without a data transmission function. What should be checked after changing the cash register settings? — Make sure that the receipt correctly displays the taxpayer's and cash register's details, item information, transaction amount, required tax details, and fiscal data. Sources - List of requirements for the contents of a cash register receipt - Sales receipt book and sales receipt form --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_