Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the quarter. You've finalized the VAT return (form 300.00), and the amount payable "doesn't match" the balance of account 3130. Or the other way around: a counterparty sent an ESF for offset, you recorded it, but the VAT recoverable in the reporting didn't increase. Manually pulling up every sale and every receipt takes half a day. You open "Analysis of the state of VAT tax accounting" — and you see the whole picture in a single flowchart: how much VAT was accrued on sales, how much was allocated to offset, how much is left to pay. Each block is clickable — you drill down to the specific document where the amount "went off."
This is a report, not a document. It doesn't post anything and doesn't create ESFs — it reads already entered data and shows whether accounting (accounts 1420 and 3130), VAT registers, and tax reporting agree with each other.
1. Purpose
The report clearly breaks down VAT for the period into its components: accrued on sales turnover, allocated to offset on purchases, adjustments, and the total payable to the budget. The main task is to quickly find a discrepancy between accounting-account data, VAT registers, and the amounts that go into the 300.00 return.
2. Where to find it
Menu: section "Reports" → group "VAT" → "Analysis of the state of VAT tax accounting".
If you don't see the section — check that VAT accounting is enabled in the program's functionality.
Open directly from 1C: "Tools" (or the link icon) → "Go to navigation link" and paste:
e1cib/list/Отчет.АнализСостоянияНалоговогоУчетаПоНДС
2a. How to find out your release
"Help" → "About the program" (or "Main menu" → "Help" → "About the program"). In the window that opens, at the top is the platform version (e.g., 8.3.24.xxxx), below is the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). Check the instruction against exactly this version: the interface and set of blocks change between releases.
3. How to fill it in
The report has few settings — it's analytical, so "filling in" comes down to two required fields and a button.
| Field | Why | What happens if you get it wrong |
|---|---|---|
| Period (REQUIRED) | Sets the boundaries of the analysis. Set it exactly to the tax period — the quarter. | If you take a month instead of a quarter, you'll see incomplete turnover and decide it "doesn't match," even though everything is fine. |
| Organization (REQUIRED) | The report is built for a single legal entity. | If the database has several organizations and you pick the wrong one, the figures won't match your return at all. |
| Generate | Builds the flowchart. | — |
Then you work with the mouse on the chart:
- Double-click any block (e.g., "VAT accrued on sales") — a breakdown opens: the list of documents and amounts that make up the block.
- Blocks where a discrepancy is found are highlighted by the program (usually with a red frame/exclamation mark). A green/normal outline means the data agrees.
- From the breakdown, double-click to drill down to the source document (sale, receipt, ESF) and correct it.
Tip: before generating, close the month/quarter with routine operations ("Period closing" → "Routine VAT operations": offset, allocation by attribution methods). Otherwise the report will show discrepancies that won't be there after the routine.
4. Worked example with figures and postings
LLP "Astana Trade", VAT payer, rate 16%, Q1 2026.
Sale of goods to a buyer for KZT 1,160,000 (including VAT):
- base — KZT 1,000,000, VAT 16% — KZT 160,000;
- cost of goods sold — KZT 600,000.
Postings of the "Sale of goods and services" document:
| Dr | Cr | Amount, KZT | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Sales income |
| 1210 | 3130 | 160,000 | VAT payable accrued |
| 7010 | 1330 | 600,000 | Cost of goods written off |
Receipt of goods from a supplier for KZT 812,000 (including VAT), under an ESF:
- base — KZT 700,000, VAT 16% — KZT 112,000.
Postings of the "Receipt of goods and services" document:
| Dr | Cr | Amount, KZT | Description |
|---|---|---|---|
| 1330 | 3310 | 700,000 | Goods received |
| 1420 | 3310 | 112,000 | VAT allocated to offset |
What the report will show by block:
| Report block | VAT amount, KZT | Source |
|---|---|---|
| VAT accrued on sales (turnover) | 160,000 | Cr 3130 |
| VAT allocated to offset | 112,000 | Dr 1420 |
| VAT payable to the budget | 48,000 | 160,000 − 112,000 |
The total of KZT 48,000 must match the balance of account 3130 (credit) minus the offset and the "VAT payable amount" line of the 300.00 return. If the "payable" block is highlighted in the chart, double-click to see which document produced VAT in accounting but did not make it into the register (or vice versa). A frequent culprit is a sale without an ESF or a receipt where the "allocate VAT to offset" checkbox is unchecked.
5. Blocks (sections) of the report — what it shows
The report is a flowchart, not "types of operation." The main blocks:
- VAT accrual on sales — turnover on the credit of 3130 broken down by rates (16%, 0%, exempt).
- VAT on advances received — accrued on prepayments.
- VAT allocated to offset — on confirmed supplier ESFs (Dr 1420).
- VAT adjustments — on additional and corrected ESFs, returns.
- VAT allocation across taxable/non-taxable turnover (if you keep separate accounting).
- VAT payable / recoverable — the final block that is reconciled with the return.
6. What is generated
This is a report — it does not create postings, register movements, or electronic documents (ESF, SNT). When you click "Generate," only a visual flowchart with breakdowns is built.
What it analyzes and reconciles with each other:
- accounting accounts 1420 (VAT recoverable) and 3130 (VAT payable);
- VAT accumulation registers (sales turnover, amounts to offset, adjustments);
- the data that will go into the VAT return, form 300.00.
The report highlights the discrepancy between these sources.
7. Printed forms
The report has no separate form — the flowchart itself is printed as it was generated on screen:
- Print (button on the command panel) — print the current chart;
- Save as — export to Excel/PDF/spreadsheet document;
- the breakdown of any block can also be printed or exported separately.
8. Common mistakes
"Organization not filled in" — you clicked "Generate" with the "Organization" field empty. Select the legal entity in the header.
The "payable" block is highlighted, although the return is correct. Usually the routine VAT operations for the period have not been performed. Go to "Period closing" → perform the VAT offset/allocation and regenerate the report.
There is a sale, but VAT did not make it into the block. The VAT rate is not specified in the sale document, or "Without VAT" is selected. Open the document, check the 16% rate and that an ESF is issued.
Supplier VAT was not allocated to offset. In the receipt the offset-allocation checkbox is unchecked, or the supplier's ESF is not posted/not confirmed in the ESF IS. Check the document and the ESF status.
"The report is empty." The period is set outside the range of posted documents, or a month is selected instead of a quarter. Expand the period to the tax period.
The report total does not match 300.00. Most often the return was filled in manually or before the last reposting. Refill form 300.00 and reconcile again.
9. FAQ
Does this report make postings? No. It's an analytical report: it only reads and reconciles data. All postings and ESFs are created by source documents — sales, receipts, invoices.
Which VAT rate does the report show in 2026? The current rate of 16%. Turnover is broken down by the 16%, 0% rates and by VAT-exempt operations.
How does it differ from the VAT return (300.00)? The return is a reporting form for submission to government authorities. The "State analysis" is an internal tool to find, before submission, where accounting (accounts 1420/3130) diverges from the registers and the future return.
For what period is it correct to generate? For the tax period — the quarter. By month you'll see an incomplete picture.
Why is a block highlighted in red? The program found a discrepancy between the data sources in that block. Double-click — and you'll see the documents that cause the amount to not match.
Supplier VAT did not make it into offset — where to look? In the "VAT allocated to offset" block → breakdown. Check whether the supplier's ESF is posted and whether the receipt has VAT allocation to offset (account 1420).
Do I need to do anything before generating? Yes — the routine VAT operations for the period (offset, allocation). Otherwise the report will show "false" discrepancies.
Can I open and correct a document straight from the report? Yes. Double-clicking a breakdown line opens the source document. Correct it, repost it — and generate the report again.
How to export the report for an accountant or auditor? The "Save as" button → Excel or PDF. The flowchart is printed as on screen.
Does the report account for advances? Yes, there is a separate block for VAT on advances received — it also participates in the payable total.
10. Related documents
Data for the report is provided by:
- "Sale of goods and services", "Sale of services" (VAT accrual, account 3130);
- "Receipt of goods and services" (VAT to offset, account 1420);
- "Invoice (ESF)" issued and received, SNT;
- "Registration of other operations on acquired goods for VAT purposes", corrective and additional ESFs.
Where the analysis result leads:
- VAT return (form 300.00) — the report totals must match it;
- Routine VAT operations (offset, allocation) — performed if the report showed unclosed amounts.
How to find out your release
"Help" → "About the program" — there the platform version and configuration release are indicated. This guide was verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). On other versions the set and highlighting of blocks may differ.