For any purchase of goods or payment for services, the seller must issue a fiscal receipt (KKM receipt). This applies to payments in cash, by card, via QR code, and other payment methods.
A fiscal receipt is an official document that:
- confirms the fact of payment;
- protects your rights as a buyer;
- records data for tax accounting.
Mandatory Details on the Receipt in 2026
According to the Order of the Minister of Finance of the Republic of Kazakhstan No. 626 (as amended):
- name of the taxpayer and IIN/BIN;
- address of the place where the KKM is used;
- factory and registration numbers of the KKM;
- sequential number of the receipt;
- name of the goods, work, or service according to the National Catalog of Goods (NKT);
- identification code of the goods according to the NKT (and identification means for goods subject to marking);
- quantity, unit of measurement, price per unit, total amount;
- date and time of the transaction;
- fiscal feature;
- amount and rate of VAT (if the seller is a VAT payer);
- name of the Fiscal Data Operator (OFD) and barcode/QR code (for KKM with data transmission function).
New requirement from 2026 — mandatory indication of the product name and code according to the National Catalog of Goods.
Important
For failure to issue a receipt or absence of mandatory details:
- first time — a warning;
- repeated within a year — a fine of 20 / 30 / 40 MRP (approximately 86,500 / 129,750 / 173,000 ₸, depending on the business category).
What the Buyer Should Do
✅ Always request a receipt when making a payment.
✅ Check for the presence of key details and the QR code.
✅ If no receipt is issued, you can contact the state revenue authorities (via e-Otinish or in person).
Honest businesses issue fiscal receipts. This means transparency and compliance with the law.
