Glossary · Rules in Kazakhstan

What is an online cash register and a fiscal data operator?

An online cash register (online KKM) is a cash register with a data transfer function: it issues the receipt, and details of each payment go to the tax authorities through a fiscal data operator (FDO). An FDO is a listed legal entity that passes this data on promptly.

Also called: online KKM, cash register with data transfer

Why it matters

Under Kazakhstan’s Tax Code, cash settlements (in cash, by payment card and by mobile payment) go through a cash register with data transfer whose model is in the state register, unless the law exempts you (Articles 19 and 110). For a website or an app, this means the buyer gets a receipt after paying, and the receipt can be electronic. Who issues it in your setup (your own register, the bank or a payment service) is a question for your accountant.

1Electronic receiptA cash register receipt is issued on paper or electronically, for example by email or in a messenger.
2Registered via the FDOAn online cash register is registered with the tax authorities based on the fiscal data operator’s information.
3Who is exemptAmong others, individuals, second-tier banks and those who settle through the special mobile app.
ExampleA shop in Shymkent takes card payments on its website. After payment, the site sends the order lines to the online cash register, the register issues a receipt, the data goes to the tax authorities through the FDO, and the buyer gets an electronic receipt by email. The accountant no longer matches website orders to the register by hand.
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