ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 24, 2025 No. 626

About some questions connected using cash registers

According to Items 2 and 5 of Article 111, Item 2 of article 113 of the Tax Code of the Republic of Kazakhstan and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services", PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of application of cash registers and the list of requirements to contents of the check of cash register according to appendix 1 to this order;

2) Rules of inclusion in the list and exception of the list of the operator of fiscal data according to appendix 2 to this order;

3) the Qualification requirements imposed to the potential operator of fiscal data according to appendix 3 to this order;

4) form of the tax statement for statement of cash register on accounting in tax authority according to appendix 4 to this order;

5) form of the tax statement for removal from accounting of cash register according to appendix 5 to this order;

6) form of the tax statement for obligation fulfillment, arisen in case of operation of cash register, according to appendix 6 to this order;

7) form of the tax statement for inclusion of model of cash register in the state register, according to appendix 7 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 8 to this order.

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

It is approved Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 24, 2025 No. 626

Rules of application of cash registers and list of requirements to contents of the check of cash register

Chapter 1. General provisions

1. These rules of application of cash registers and the list of requirements to contents of the check of cash register (further – Rules) are developed according to Items 2 and 5 of article 111 of the Tax Code of the Republic of Kazakhstan (further – the Tax Code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for application of cash register and the list of requirements to contents of the check of cash register.

2. In these rules it is used the following concepts and reducings:

1) connection of cash registers to hardware and software system of the operator of fiscal data by means of VPN – connection of cash registers to the server of the operator of fiscal data on special secure channel of connection with reliable identification;

2) the single transport circle of state bodies (further – UTS of GO) – the network of telecommunications entering information and communication infrastructure of "the electronic government" and intended for ensuring interaction local (except for the local networks having Internet access), departmental and corporate networks of telecommunications of state bodies, their subordinated organizations and local government bodies, and also other subjects of informatization determined by authorized body with observance of required level of information security;

3) uslugopoluchatel – the taxpayer or the person consisting in employment relationships with uslugopoluchatel or acting from his name under the power of attorney, the agreement or other legal cause, perfroming cash calculations with the buyer (client) using cash register and who is responsible for its work;

4) the service provider – territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones;

5) the agreement of rendering services – the document certifying agreement signature between the taxpayer and the operator of fiscal data according to the procedure, established by the civil legislation of the Republic of Kazakhstan for the purpose of determination of conditions of rendering fiscal these services by the operator to the taxpayer, in paper and/or electronic type;

6) the information system "The Integrated System of Tax Administration" (further – IS "ISNA") – the information system of bodies of state revenues providing statement, change of the data specified in registration card and removal from registration accounting of cash registers with function of fixing and (or) data transmission;

7) token – the numerical code generated by the server of the operator of fiscal data for identification of cash registers and protection against unauthorized access in case of data transmission about cash calculations on the server of the operator of fiscal data;

8) authorized body – the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;

9) the operator of fiscal data – the legal entity providing transfer of data on cash calculations in the operational mode in tax authorities on networks of telecommunications public;

10) the portal of the operator of fiscal data – Internet resource of the operator of fiscal data, the subsystem of hardware and software system of the operator of fiscal data necessary for the solution of the following tasks: registration of the organization, registration of cash registers in authorized body, managements of users of the organization, issue to users of token for work with cash registers, viewing of fiscal transactions, X and Z reports on cash desks of the organization, check of fiscal sign or autonomous code of the control check;

11) fiscal sign – the distinctive symbol reflected in control checks as work confirmation cash registers in the fiscal mode;

12) the message – the structure consisting of heading and body of the message in the XML format and the employee for information transfer from information system of the operator of fiscal data in IS "ISNA" and vice versa;

13) lock of "the electronic government" (further – ShEP) – IS intended for integration of objects of informatization of "the electronic government" with other objects of informatization of "the electronic government";

14) external lock of "the electronic government" (further – VShEP) – the lock subsystem of "the electronic government" intended for ensuring interaction of the information systems which are in the single transport circle of state bodies with the information systems which are out of the single transport circle of state bodies;

15) the information system "SDF" – the information system of bodies of state revenues providing acceptance, storage of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, performance of works, rendering services;

16) Virtual Private Network (further – VPN) – virtual private network for exchange of information of two nodes;

17) VLAN (English Virtual Local Area Network) is virtual local network (group of network resources which physically are in various segments, but are logically connected with each other and united in one broadcasting domain).

3. According to the subitem 11) of Item 2 of article 5 of the Law, the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, established by authorized body in the sphere of informatization.

In case of modification and (or) amendments in these rules the service provider within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan sends information on modification of procedure for rendering the state service to Single contact center and to the operator of information and communication infrastructure of "the electronic government".

4. The service provider provides smooth functioning of information system, the containing necessary data for rendering the state services. In case of failure in the information systems used when rendering the state services, the service provider provides elimination of technical malfunctions and notifies the corresponding authorized persons within 1 (one) working day.

5. Application of cash registers includes:

1) statement of cash register on accounting;

2) modification of registration data;

3) removal of cash register from accounting;

4) operation of cash registers;

5) requirements to contents of the check of cash registers;

6) inclusion of model of cash registers in the register of cash registers.

7) acceptance, storage of data from cash registers with function of fixing and (or) data transmission about the cash calculations perfromed in case of sales of goods, performance of works, rendering services and also their transfer to tax authorities.

6. The list of the main requirements to rendering the state service "Statement and Removal from Accounting of Cash Registers" is specified in appendix 1 to these rules;

7. The list of the main requirements to rendering the state service "Entering of New Models of Cash Registers into the State Register of Cash Registers" in appendix 12 to these rules.

Chapter 2. Procedure for rendering the state service "Statement and Removal from Accounting of Cash Registers"

Paragraph 1. Statement of cash register on accounting in bodies of state revenues

8. In the territory of the Republic of Kazakhstan cash calculations are made with obligatory application of cash registers with function of fixing and (or) data transmission which models are included in the register of cash registers, except as specified, stipulated in Item 2 articles 110 of the Tax Code.

9. Cash registers are subject to registration at the service provider in the place of use, except as specified, established by this Item.

At the service provider in the location of uslugopoluchatel the cash registers used when implementing activities through non-stationary or other portable (mobile) objects are subject to registration

10. Uslugopoluchatel directs in electronic form data to statement of cash register with function of fixing and (or) data transmission in IS "ISNA" of the service provider by means of the OFD Internet resource or through the web portal of "the electronic government".

11. Transfer of data on cash registers with function of fixing and (or) data transmission by the operator of the fiscal state revenues yielded in bodies is performed according to the procedure, provided according to Item 3 of article 111 of the Tax Code.

12. Uslugopoluchatel for registration of cash register without data transmission provides to the service provider the tax statement for statement of cash register on accounting at the service provider on paper, in form according to appendix 3 to this order (further – the tax statement).

13. The official of the service provider in case of registration of cash register without data transmission function, except for the hardware and software:

1) compliance of the data specified in the tax statement of the submitted documents checks, cash register models without data transmission function;

2) is verified by the serial number of cash register without data transmission function specified on the marking plate with number specified in the tax statement;

3) is checked by correctness of execution of the book of accounting of cash and the book of sales receipts;

4) sets fiscal operating mode of cash register;

5) establishes seal of the service provider on the cash register case with the block of fiscal memory;

6) draws up registration card of cash register without data transmission function;

7) certifies registration card of cash register without function of data transmission, the book of accounting of cash and sales receipts the personal signature and seal provided for their assurance;

8) checks cash register model compliance without function of data transmission with the models entered in the state register of cash registers;

Returns 9) to uslugopoluchatel:

cash register with the block of fiscal memory with the set fiscal operating mode and seal of the service provider;

the certified books of accounting of cash and sales receipts;

10) issues to uslugopoluchatel registration card of cash register.

14. The official of the service provider in case of registration of the cash register which is the hardware and software without data transmission function:

1) compliance of the data specified in the tax statement of the submitted documents checks, cash register models without data transmission function;

2) short description of functionality and characteristics of the hardware and software;

3) operating instructions of the "Workplace of the Inspector of Taxes" module of the hardware and software model declared for registration in tax authority

15. Statement on registration accounting of cash register is performed by the service provider within 2 (two) working days from the date of the receipt of data of the operator of fiscal data or the tax statement provided by the subitem 1) of Item 3 of article 111 of the Tax Code.

In case of submission of data on cash registers with function of fixing and (or) data transmission of fiscal data by the operator, processing of data is performed in electronic form.

In case of representation uslugopoluchately on paper the tax statement for registration of cash register without data transmission with incomplete document package, stipulated in Item 8 Lists of the main requirements to rendering the state service "Statement and Removal from Accounting of Cash Registers" according to appendix 1 to this order, the service provider refuses documents acceptance.

16. The registration card of cash register is issued to uslugopoluchatel in case of statement of cash register on accounting at the service provider, stored during all useful life of cash register and shown upon the demand of the official of the service provider.

17. The basis for refusal in rendering the state service is discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to the requirements of Items 13 and 14 established by these rules.

Paragraph 2. Modification of registration data of cash register

18. Uslugopoluchatel directs in electronic form data to change of the data specified in registration card of cash register with function of fixing and (or) data transmission in information system of the service provider by means of Internet resource of the operator of fiscal data or through the web portal of "the electronic government".

19. Uslugopoluchatel provides to the service provider on paper the tax statement for change of the data specified in registration card of cash register without data transmission in form according to appendix 3 to this Order.

20. Uslugopoluchatel within 5 (five) working days from the date of emergence of the changes specified in registration card of cash register performs actions according to the procedure, stipulated in Item 3 articles 111 of the Tax Code.

21. Change of the data specified in registration card of cash register is performed by the service provider within 1 (one) working day from the date of receipt of data of the operator of fiscal data or the tax statement, stipulated in Item 3 articles 111 of the Tax Code.

Paragraph 3. Removal of cash register from accounting in bodies of state revenues

22. Uslugopoluchatel sends in electronic form data on removal from accounting of cash register with function of fixing and (or) data transmission to information system of the service provider by means of Internet resource of the operator of fiscal data or through the web portal of "the electronic government".

23. Uslugopoluchatel provides on paper the tax statement on removal from accounting at the service provider of cash register without data transmission in form according to appendix 5 to this Order.

24. The official of uslugopoluchatel in case of removal from accounting of cash register without data transmission function, except for the hardware and software:

1) is removed by the fiscal report;

2) is carried out by cameral control and comparison of data of the book of accounting of cash to indications of the fiscal report and data of the book of sales receipts;

3) makes entry about closing of the book of accounting of cash and the book of sales receipts;

4) is made by removal of seal of the service provider from the cash register case with the block of fiscal memory;

Returns 5) to uslugopoluchatel:

cash register;

books of accounting of cash and sales receipts;

registration card with mark about removal from accounting of cash register.

25. Removal of cash register is performed by the service provider within 1 (one) working day from the date of receipt of data of the operator of fiscal data or the tax statement, stipulated in Item 4 articles 111 of the Tax Code.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info