Cash Register Receipts: New Requirements from September 2026 - FCHAIN

Cash Register Receipts: New Requirements from September 2026

Starting from September 19, 2026, updated requirements governing the use of cash registers will take effect in Kazakhstan. The changes were introduced by Order No. 595 of the Acting Minister of Finance of the Republic of Kazakhstan dated September 1, 2026, and affect the procedures for registering and deregistering cash registers, the required content of cash register receipts, and the requirements applicable to fiscal data operators. For businesses, these changes are particularly important in terms of organizing cash transactions and complying with the established receipt requirements. In particular, the list of information that must be included in a receipt has been clarified, the QR code format has been established, and additional details are required for certain types of activities.

 

Registration and Deregistration of Cash Registers

Registration of a cash register takes two business days. Changes to the information specified in the cash register registration card are processed within one business day. The same timeframe applies to deregistration of a cash register. These services are provided free of charge. The required information may be submitted through the service provider’s service center, the e-government web portal, or the fiscal data operator’s online resource. When using electronic submission methods, an electronic digital signature and a one-time password sent by SMS are required. The relevant services are provided by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

 

Information Required on a Cash Register Receipt

Under the updated requirements, a receipt must contain key information about the taxpayer and the transaction. This includes the taxpayer’s name, address and identification number, the serial and registration numbers of the cash register, and the sequential receipt number. The name of the goods sold, work performed, or services provided must be indicated in accordance with the National Catalogue of Goods. For goods subject to marking and traceability requirements, the receipt must also include the product identification code and information on the applied identification markings. In addition, the receipt must contain the quantity of goods, unit price and total sale amount, date and time of purchase, fiscal attribute, details of the fiscal data operator’s online resource for verifying the authenticity of the receipt, and a barcode containing information about the receipt. VAT payers must additionally indicate the VAT amount and applicable rate. The fiscal data operator’s details and the barcode are not required on receipts issued by cash registers without a data transmission function. Currency exchange offices, scrap metal and glass container collection points, as well as pawnshops, must additionally indicate the sale amount and purchase amount. The Order also establishes the format of the QR code displayed on cash register receipts.

 

Specific Receipt Requirements for Medical Services

An additional requirement applies to medical services. A cash register receipt issued by a cash register with data recording and transmission functions must contain the Individual Identification Number (IIN) of the recipient of the medical service. Accordingly, organizations providing medical services and using the relevant cash registers should take this requirement into account when issuing receipts from September 19, 2026.

 

Requirements for Fiscal Data Operators

The changes also establish requirements for fiscal data operators. A fiscal data operator may only be a legal entity that is a resident of Kazakhstan and meets the established requirements. In particular, the operator must hold a license to provide telecommunications services or have an agreement with a licensed telecommunications operator. It must also have owned or leased premises and a hardware and software system located in Kazakhstan. Positive cybersecurity testing reports and certified cryptographic information protection tools are also required. The operator must maintain a testing platform for cash register models, provide a free 24/7 taxpayer support service, and operate an online resource under its own domain. The equipment must be located in a data center, while services must be available in the capital, all regions, and cities of national significance. Information on cash transactions must be stored on the operator’s server for the duration of the limitation period applicable to tax obligations.

 

What Businesses Should Consider

From September 19, companies using cash registers should take into account the updated receipt requirements and the established procedures for cash register registration. Particular attention should be paid to the correct inclusion of mandatory receipt details, information on goods subject to marking and traceability requirements, VAT information for applicable taxpayers, and additional data required for certain types of activities. The changes also affect interaction with fiscal data operators and establish timeframes for administrative procedures related to cash register registration, amendments to registration information, and deregistration.

 

Professional Business Support by FChain

FChain provides comprehensive accounting and legal services to companies operating in Kazakhstan. Professional support enables businesses to organize their accounting processes in line with applicable requirements and to respond to changes related to tax and financial regulation in a timely manner.

• Accounting and Tax Services — maintenance of accounting and tax records, as well as support for related accounting processes within the company.
• Accounting Recovery — restoration of accounting records and documentation when a company’s accounting records need to be brought into proper order.
• Legal Services — professional legal support on matters arising in the course of a company’s business activities.
• Legal Support for Business — comprehensive support for a company’s ongoing legal matters in accordance with applicable legal requirements.
• Legal Audit — review of the legal aspects of a company’s activities and documentation to assess their compliance with established requirements.

FChain’s comprehensive approach combines accounting and legal expertise, providing professional business support in organizing accounting processes and operating in an evolving regulatory environment.

 

Electronic Digital Signature in Kazakhstan: New Rules from September 2026

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

 📩almaty@f-chain.com
WhatsApp: +7 771 214 1820