New approach to simplified tax for cashless payments via POS terminals
Starting January 1, 2026, a new approach regarding simplified tax is being applied to cashless payments made via POS terminals for services provided to the public. This change affects both the determination of the object of taxation and the tax rate applied to that object.
What is in the legislation ?
According to Article 218.1-1 of the Tax Code, when determining the volume of taxable transactions under Articles 218.1.1 and 218.1.2, turnover generated from cashless payments via POS terminals—specifically for retail trade and services provided to persons not registered with the tax authorities—is taken into account by applying a coefficient of 0.5.
Furthermore, Article 220.1-1 of the Tax Code stipulates that for the persons specified in Article 218.1.2, the simplified tax is calculated at a rate of 8 percent on the object of taxation. However, starting from January 1, 2026, a 6% tax rate will be applied for a period of three years to the taxable base generated from non-cash payments made via POS terminals for services provided to the public.
A crucial point here is that these non-cash payments must be processed through a POS terminal that is integrated with the cash register within a unified operating system.
If an entrepreneur provides services to the public and a customer makes a non-cash payment via a POS terminal, the entire turnover from that POS transaction is not taken into account at its full value when calculating the simplified tax.
A coefficient of 0.5 is applied to the turnover generated via the POS terminal.
Subsequently, the 6% simplified tax is calculated based on that adjusted amount.
Example
Suppose that during a single month, a service-providing entrepreneur has:
• Cash turnover — 10,000 manats
• Non-cash turnover via POS terminal — 6,000 manats
The 0.5 coefficient is applied to the POS turnover:
6,000 × 0.5 = 3,000 manats
Thus, the 6,000-manat POS turnover is treated as 3,000 manats for tax purposes. Then, a 6% tax is calculated:
3,000 × 6% = 180 manats
In other words, in this example, the simplified tax calculated on the 6,000-manat turnover generated via POS terminals amounts to 180 manat
