KKM, fiscal till and shop software — what is the difference?

In one line: a fiscal till registers the sale with the state, while shop software keeps your own books. Most shops run both, and neither replaces the other. BuySale is the second kind: it issues no fiscal receipt and is not connected to the tax system.

Try 7 days freeNo payment card needed

One table: which of them issues a fiscal receipt

Almost all the confusion comes down to one question. The answer is short: a fiscal receipt comes only from an online till or a virtual till in the State Register — never from accounting software.

Online till (onlayn-NKM)
Fiscal receipt
Yes
What people call it

“Cash register”, “the till”, KKM, NKM — in everyday speech these usually mean this device.

What it actually does

A device. It connects to a fiscal module, creates the fiscal document and passes it to the fiscal data operator in real time (Resolution No. 943, paragraph 2).

Virtual till
Fiscal receipt
Yes
What people call it

“Till in the phone”, “software till”. Because it is not a device, it is often mixed up with ordinary software.

What it actually does

Not a device but a software product. It does the same job: creates the fiscal document, sends it to the operator and prints or e-mails the receipt (paragraph 2).

Shop accounting software
Fiscal receipt
No
What people call it

“POS”, “the till app”, “stock program”. Sometimes it too is called “the till” — that is where the confusion starts.

What it actually does

The shop’s own books: identifies the item by code, deducts stock, records credit against a customer, works out cost and net profit and shows who sold what.

BuySale
Fiscal receipt
No
What people call it

Shop software on a phone. Some people call it “the till”, but in the fiscal sense it is not one.

What it actually does

A concrete example of the row above. No fiscal receipt, no link to the tax system, not in the State Register; its receipt is a plain sales slip.

The definitions are shortened from paragraph 2 of Cabinet of Ministers Resolution No. 943 of 23 November 2019 (lex.uz, checked 18 Sep 2026).

A short glossary: what each word means

Vendors, accountants and adverts all use different words for the same thing. Here each word is explained once, plainly.

KKM, NKM, “cash register”

Different names for the same thing. KKM stands for the Russian “kontrolno-kassovaya mashina”, NKM for the Uzbek “nazorat-kassa mashinasi”. Today’s documents say “onlayn-NKM”. So “should I buy a KKM or an online till?” is the wrong question: they are not two separate items.

Fiscal receipt

The receipt produced by an online or virtual till. What sets it apart is that it is created as a fiscal document and passed to the operator. Any slip a shop prints does not become a fiscal receipt by itself.

Fiscal module and fiscal data operator

The part inside the till and the party that receives the data. Under Resolution No. 943 the till connects to a fiscal module, creates the fiscal document and passes it to the fiscal data operator in real time. That chain is what makes a sale visible to the state.

The State Register

Under paragraph 3 of Resolution No. 943, only online tills, virtual tills or marketplaces entered in the State Register may be used (a marketplace here is an online platform that issues the receipt on the seller’s behalf). So the first question when choosing a till is not the price but “is it in the register?”.

TXKM (service centre)

A technical service centre: under Resolution No. 943, a registered legal entity that provides continuous service for online and/or virtual tills. If the till breaks or will not connect, that is who you call.

POS and accounting software

POS means “point of sale”, and POS software records the sale at that point. Accounting software is broader: stock, incoming goods, credit, expenses, cost and profit live there too. Neither connects to the tax system by itself — that depends on the product and is stated separately. More in what a POS system is and how it differs from a till.

A non-fiscal receipt (sales slip)

That is exactly what BuySale prints: shop name, date, seller, items, total and payment type, with no fiscal mark, tax QR code or till number. It tells the customer what they bought, but it does not replace a fiscal receipt.

What the official document actually says

Only three points here, taken straight from the document. We do not write about deadlines, penalties or exceptions — the tax authority does.

  • In Uzbekistan only online tills, virtual tills or marketplaces entered in the State Register in the prescribed way may be used (paragraph 3).
  • Businesses that take cash payments from the public must give the customer an online or virtual till receipt confirming the money was received (Annex 1, paragraph 30).
  • Among registered options the business chooses freely, by price, convenience and features — the Tax Committee has said so explicitly.

The three points above come from the text of Cabinet of Ministers Resolution No. 943, re-checked on 18 September 2026. The note on free choice is a Tax Committee clarification of 16 September 2024. The document is amended over time and contains exceptions, so what applies to your shop should be confirmed with your tax inspectorate or via soliq.uz. We do not interpret the law in our own words.

Why a shop usually needs both

They do different jobs, so the answer to “can I get by with just one?” is usually no.

A day with a fiscal till and BuySale

The key point first: BuySale is not connected to any fiscal till. The sale is entered in two places separately — we say so plainly, because that is what shapes the working day.

01

Morning

Open a shift in BuySale and record the cash in the drawer. You start up the fiscal till as usual — the two are unrelated.

02

At the sale

Scan the item into the BuySale basket with the phone camera: stock drops, the sale is booked to the seller, payment is marked cash, card or credit. The fiscal receipt for that same sale comes from your till.

03

Things that live only in the software

Selling on credit and partial repayments, returns, supplier debts, costs like rent and electricity, the low-stock list — none of this is the fiscal till’s job and none of it shows up there.

04

End-of-day check

At shift close BuySale shows how much cash should be in the drawer and the difference. Cash and card appear as separate totals in the report, so they are easy to compare with the day’s total on the fiscal till — if the two numbers disagree, you find out why the same day.

05

In the evening

By default at 22:00 a daily report arrives in Telegram: takings, net profit, expenses and who sold how much. Even if you were away, that message tells you how the day went.

What BuySale does not do here

Better to know now than after starting the trial. If any of these is a must for you, BuySale alone is not enough.

Want fiscal receipts and bookkeeping in one program?

That is a perfectly reasonable requirement, and BuySale does not meet it. So we point openly at the alternatives — what fits you matters more.

The products below state on their own websites that they work with fiscalisation. That is their claim, not our verification and not a recommendation — ask them about price, terms and fit. List as checked on 2026-09-18; the links go to the source.

BuySale is not on this list and will not be: it issues no fiscal receipt.

Frequently asked questions

Are a KKM and an online till the same thing?

Yes, they refer to the same thing. KKM is the Russian abbreviation for “control and cash machine”, NKM the Uzbek one, and today’s documents say “onlayn-NKM”. So the choice is not “KKM or online till”: it is between an online till (a device) and a virtual till (software), and both must be in the State Register.

I have a virtual till. Do I still need accounting software?

It depends on what your virtual till can do. Its main job is to issue and transmit the fiscal receipt; tracking stock, credit, cost and net profit is not required of it. Ask your till provider first: does it keep stock and customer credit? If it does, you need nothing extra. If it does not, that gap is what software like BuySale fills, with stock and a credit ledger.

Can I use BuySale instead of a fiscal till?

No. BuySale issues no fiscal receipt, is not connected to the tax system and is not in the State Register — so it cannot stand in for a till. BuySale works alongside your till and keeps stock, credit, expenses, net profit and staff records. How the fiscal receipt requirement applies to your shop is a question for your tax inspectorate or soliq.uz.

Does a small shop have to give the customer a fiscal receipt?

Cabinet of Ministers Resolution No. 943 puts it this way: businesses taking cash payments from the public must give the customer an online or virtual till receipt confirming the money was received (Annex 1, paragraph 30). But the document has exceptions and is amended over time — check what applies to your shop with your tax inspectorate, your accountant or soliq.uz. We offer no interpretation of our own.

Will BuySale connect to my fiscal till so the sale transfers automatically?

No. BuySale is not connected to any online or virtual till, and there is no Excel or CSV import from another system. The sale is entered in two places separately: the fiscal receipt comes from your till, while stock, credit and profit are calculated from the BuySale record. We say this upfront because it shapes your daily routine.

Does a BuySale receipt count as a fiscal receipt?

No. A BuySale receipt is a plain sales slip: shop name, date, seller, items, total and payment type. It carries no fiscal mark, tax QR code or till number and goes to no state system. It prints at 58 or 80 mm and, on a credit sale, also reaches the customer in Telegram if they joined the bot through the shop’s link — none of which makes it fiscal.

Which one should I start with?

The fiscal till is a requirement, so it cannot wait: find out from the tax office what your shop needs. Bookkeeping is about your own money and can start any day. If you cannot quickly say who owes you what or how much profit the month left you, do not put that off either — in BuySale it is 7 days free with no payment card needed.

Prepared by: the BuySale team · Checked: 18.09.2026 · Spotted a mistake? Tell us on Telegram

Related pages