Online payments and receipts: online cash registers and OFD
A card payment or mobile payment is a monetary settlement, and in Kazakhstan monetary settlements go through a cash register (KKM) that transmits data, unless the law exempts you. The receipt can be electronic. We go article by article through what is certain and what to check with your accountant.
Checked against adilet.zan.kz on 13.11.2026What the law says.
Tax Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025, the trade activities law and the consumer rights protection law.
- What counts as a monetary settlement
Settlements for goods, work and services in cash, by payment cards and/or by mobile payments (Art. 19(1) of the Tax Code).[1]
- A cash register is mandatory
Monetary settlements are made with mandatory use of a cash register (KKM) with a data recording and/or transmission function whose model is in the state register, unless Art. 110 provides an exemption (Art. 110(1)).[1]
- Who is exempt
Among others: an individual, second-tier banks, and a person who settles through the special mobile app (Art. 110(2)). This is the app for the self-employed and the simplified declaration (Art. 717).[1]
- A receipt for every payment
The buyer is given a cash register receipt or a sales receipt for the amount paid (Art. 111(1)(2)). A cash register receipt is issued on paper or electronically (Art. 19(5)).[1]
- Fiscal data operator
An online cash register sends settlement data to the tax authorities through a fiscal data operator (Art. 19(14) and (15)). Such a register is registered based on data from the OFD (Art. 111(3)).[1]
- Payment methods in e-commerce
Payments and transfers under e-commerce transactions follow the procedure of the legislation on payments and payment systems (Art. 29-1(2) of the trade activities law).[2]
- Seller contacts on the website
A seller in e-commerce posts on the website its actual address and phone number, a link to the authorised body’s website, and the consumer’s right to turn to that body or a court (Art. 33-2(2) of the consumer rights protection law).[3]
What the law doesn’t say directly.
Arts. 110 and 111 have no separate rule for paying on a website by card or by bank transfer against an invoice. As we read it, card payments and mobile payments are monetary settlements (Art. 19), so they need an online cash register receipt. Who generates it in your setup (your own register, the bank or a payment service) and how to handle a bank transfer from a company, check with your accountant.
How to set up payments on your website.
The order we follow on our projects.
- Payment method
Card via bank acquiring such as Halyk ePay, an invoice, or payment through Kaspi by invoice and QR. The method decides who generates the receipt.
- Online cash register and OFD
A data-transmitting register from the state register and connection to a fiscal data operator.
- Receipt after payment
The site passes order data to the register, and the buyer gets an e-receipt by e-mail or in a messenger.
- Offer and contacts
Contract terms, how the contract is concluded, payment and delivery in the offer (Art. 29-1(1)), address and phone on the website (Art. 33-2(2)).
Payment page checklist.
What to check before you switch payments on.
- Actual address and phoneVisible on the website, not just in the contract (Art. 33-2(2)).
- Link to the authorised bodyThe consumer protection body, plus a line on the right to turn to it or a court.
- OfferThe essential terms of the contract and how it is concluded (Art. 29-1(1)).
- A receipt for every buyerAn online cash register e-receipt after payment, unless you are exempt from KKM.
- Secure connectionPayments and forms over HTTPS only.
This is not legal advice.
This is not legal or tax advice: we have summarised the rules as worded on the date of the check. Agree the cash register and OFD setup, the tax regime and the receipt procedure with your accountant. The Code changes, so check the current version on adilet.zan.kz.
Further reading.
Payments, stores and related guides.
Checked on 13 November 2026
- Tax Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025
- Law of the Republic of Kazakhstan No. 544 of 12 April 2004 "On Regulation of Trade Activities"
- Law of the Republic of Kazakhstan No. 274-IV of 4 May 2010 "On Consumer Rights Protection"
This is not legal advice. Laws change: before launch, check the current version on adilet.zan.kz and talk to a lawyer or accountant.
Short and to the point.
Do I need a cash register if payment is by card on the website only?
Settlements by payment card are monetary settlements (Art. 19 of the Tax Code), and monetary settlements are made with a cash register (Art. 110). We found no separate exemption for website payments in Art. 110. Check with your accountant how to issue the receipt in your setup.
Can I send the receipt by e-mail?
Yes, a cash register receipt is issued on paper or electronically (Art. 19(5) of the Tax Code).
What is an OFD?
A fiscal data operator: a legal entity on the official list that transmits settlement data from online cash registers to the tax authorities in real time (Art. 19(14)).
I’m self-employed or on the simplified declaration. Do I need a cash register?
A person who settles through the special mobile app is exempt from KKM (Art. 110(2)(8)). The receipt is then generated in that app, including by a bank or an online platform operator on your instruction (Art. 717). Check the conditions with your accountant.
Can I accept Kaspi payments directly on my website?
We found no public API for taking Kaspi payments directly on your own website. The working route is an invoice or a payment link in Kaspi. More on the Kaspi integration page.
Set up payments on your website?
Tell us how you take money now and whether you have a cash register: we’ll suggest a payment and receipt setup for the website.