The State Revenue Committee of the Ministry of Finance of Kazakhstan clarified that payments made through QR codes separately from the Three-Component Integrated System (TIS) do not contribute to the threshold for VAT registration. TIS requires interconnected components, including a cash register and point-of-sale terminal, for deductions from inventory. Therefore, non-cash payments made through TIS increase the threshold, but payments through QR codes do not.
Source: uchet.kz