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Payments through QR codes separately Three-Component Integrated System do not contribute to the threshold for VAT registration

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

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