The main rule
When cash register equipment or payment terminals are mandatory, you cannot trade or supply services without them. When a receipt is mandatory, the buyer must get a receipt.
Electronic payments
The requirement also covers payment terminals, electronic payment systems and special QR codes. A refusal to take payments through them also brings a fine.
Exceptions
The Tax Code sets the fine only for the cases where cash register equipment is mandatory. Check carefully whether the requirement covers your activity.
Liability
Under article 221 of the Tax Code, work without cash register equipment, or failure to give a receipt, brings a fine of five million so'm. Use of cash register equipment that is not registered with the tax bodies brings a fine of seven million so'm. If the violation repeats within one year, the fine doubles.