Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of shift. The cashier handed you a Z-report showing the day's retail revenue — part in cash, part by card. Yet in 1C nothing has been recorded for this cash register machine yet: neither the revenue nor the write-off of goods from the display. Or another situation — an individual customer paid for goods at the checkout, asked for a receipt, and now this receipt needs to be reflected in accounting: income, cost of sales, money in the cash register, taxes. This is exactly when you open the "CashRegisterReceipt" document (in the interface it is labeled as "Retail Sale (Receipt)").
Let's go through it in plain terms: where it is located, what to enter in each field, what postings you'll get, and where people usually trip up.
1. Purpose
The document records the retail sale of goods and services to individuals through a cash register machine: the receipt issued, the payment received (cash/card), and the write-off of the sold goods. Based on it, income from sales, cost of sales, and, if necessary, VAT liabilities are generated.
2. Where to find it
Section "Sales" → "Retail Sales" → "Cash Register Receipts" (or "Retail Sales (Receipts)" — depends on the interface settings). Open the list and click "Create".
To get to the list instantly without wandering through the menu: "Tools" → "Functions for the Technical Specialist" → "Standard Functions" → "Go to navigation link" (or the navigation line in the service menu) and paste:
e1cib/list/Документ.ЧекККМ
The list of receipts opens immediately.
2a. How to find out your release
"Help" → "About the program" (or the question mark icon in the upper right corner). There are two lines you need:
- Platform version (for example, 8.3.24.xxxx);
- Configuration version — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)".
If the release is older, some fields and the VAT/tax logic may differ. All examples below are for 3.0.74.2.
3. How to fill it in — field by field
You've opened a new receipt. Let's go from top to bottom.
| Field | Why it matters and what happens if you get it wrong |
|---|---|
| Organization (REQUIRED) | The chart of accounts, the details for the ESF, and the VAT payer status depend on it. Make a mistake and income and VAT will go to the wrong company. |
| Cash Register Machine (REQUIRED) | The specific cash register machine. It determines where the cash revenue lands and which CRM the receipt is linked to. Without it the document will not post. |
| Warehouse (REQUIRED) | The retail warehouse from which the goods are written off. Wrong warehouse — you'll write off the wrong stock and get a negative balance or "not in stock". |
| Date / Number | The date of the sale. The number is assigned automatically. The date matters for the exchange rate, the VAT period, and the stock of goods at the time of sale. |
| Price type | Substitutes the selling price from the warehouse's price type. If left blank, you'll have to enter the price manually in each row. |
| "Goods" tab | Item, quantity, price, amount, VAT rate. Check the rate on each row: for taxable goods it is 16%, for non-taxable/exempt ones — "Without VAT". A wrong rate will distort 3130 and the return. |
| "Services" tab | If you process services through the register (without writing off goods), fill it in here: the service, the income account, the VAT rate. |
| "Non-cash payments" / "Card payment" tab | The amount paid by payment card (acquiring) and the payment type. The remainder of the receipt is counted as cash payment. Make a mistake in the split and the cash register and the bank statement for acquiring won't reconcile. |
| Income / expense account | Usually filled in automatically (6010 — income, 7010 — cost of sales). Change it only if you keep separate accounting. |
| Responsible | Who issued the receipt. Does not affect the postings, but is needed for control. |
After filling in — "Post" or "Post and close". A receipt issued during the shift is subsequently rolled up into the "Retail Sales Report" document when the cash register shift is closed.
4. Worked example with postings
Conditions. LLP "Astana-Retail", VAT payer. On September 6, 2026, a customer bought household appliances in the store. The selling price including VAT is 116,000 ₸. Payment: 50,000 ₸ by card, 66,000 ₸ in cash. The cost of the goods per accounting records is 70,000 ₸.
Calculating VAT (rate 16%).
- Amount including VAT: 116,000 ₸
- VAT included: 116,000 × 16 / 116 = 16,000 ₸
- Income excluding VAT: 116,000 − 16,000 = 100,000 ₸
Postings when posting the receipt:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 (card, acquiring) | 6010 | 50,000 | Card payment (non-cash) |
| 1010/1020 (cash register) | 6010 | 66,000 | Cash payment |
| 6010 | 3130 | 16,000 | VAT accrued for payment (16%) |
| 7010 | 1330 | 70,000 | Cost of goods written off |
Note. In typical retail, revenue often flows through the customer settlements/revenue account (1210 → 6010), and the money is closed by a separate movement, but the economic result is the same: income 100,000 ₸, VAT 16,000 ₸, cost of sales 70,000 ₸.
Result for the receipt:
- Income from sales (6010): 100,000 ₸
- VAT payable (3130): 16,000 ₸
- Gross profit on the transaction: 100,000 − 70,000 = 30,000 ₸
So a single receipt simultaneously closes the money, the income, the tax, and the stock of goods.
5. Types of operation
The document covers the following retail sale variants:
- Sale of goods — with write-off of cost (Dr 7010 Cr 1330);
- Sale of services — income without warehouse movement;
- Cash payment — revenue to the cash register;
- Payment by payment card (acquiring) — revenue to the acquiring account (1030);
- Mixed payment — part by card, part in cash in one receipt;
- Return / return receipt — processed as a separate return operation (reduction of revenue and restoration of the goods).
6. What is generated on posting
Accounting postings:
- Dr of cash accounts (1010/1020/1030) Cr 6010 — for the payment amount;
- Dr 6010 Cr 3130 — VAT at the rate of 16% (for VAT payers);
- Dr 7010 Cr 1330 — cost of goods sold.
Register movements:
- VAT accounting registers (for generating the turnover and the subsequent ESF, if required);
- Goods stock registers (write-off from the retail warehouse);
- Retail sales / cash operations registers for the CRM.
Electronic documents:
- ESF (ESF IS) — for retail to individuals, it is generally not issued for each receipt; it is issued upon the customer's request or in aggregate. If necessary, the ESF is created as a separate document based on the sale/receipt.
- SNT — the accompanying waybill for goods; for a retail sale to an individual it is usually not required, and is issued when moving goods subject to traceability.
7. Printed forms
Available from the document:
- Sales receipt — for the sold items with prices and amount;
- Fiscal cash register receipt — printed by the fiscal recorder if it is connected to the cashier's workstation;
- VAT calculation statement (indirectly, via reports) to check the amount of tax in the receipt.
The full list is available via the "Print" button in the document form (the set depends on the connected retail equipment).
8. Common errors
"The value of the attribute 'Cash Register Machine' is not filled in" — the CRM is not selected. Open the "Cash Register Machines" directory, make sure the required register is created and linked to the organization, and select it in the document.
"Insufficient inventory '…' in the warehouse" — there is no stock of the goods in the retail warehouse as of the receipt date. Check the receipt/transfer to this warehouse, the document date, the unit of measure. Post the receipt retroactively or correct the date.
"The payment amount does not match the document amount" — cash + non-cash payment does not equal the receipt total. Recalculate the payment tabs: the remainder must be closed with cash.
VAT in the receipt = 0 for a taxable sale — the goods row has the "Without VAT" rate. Check: the organization is a VAT payer, and the rows should show 16%.
The income posting was not generated — the income account (6010) is not filled in, or the item has no "Goods/Service" type. Fill in the item accounting accounts.
9. FAQ
What is the VAT rate in retail in 2026? The standard rate is 16%. VAT is extracted from the amount including tax: amount × 16 / 116.
How to calculate VAT from a receipt price of 116,000 ₸? 116,000 × 16 / 116 = 16,000 ₸. Income excluding VAT — 100,000 ₸.
Do you need to issue an ESF for every retail receipt to an individual? No. For retail sales to individuals, an ESF is not required for each receipt — it is issued upon the customer's request or in aggregate for the period. For legal entities/sole proprietors who requested an ESF, issue an invoice separately.
Which account does the card money go to? To the acquiring account — 1030 (money in current bank accounts), with subsequent crediting by the bank net of the commission.
What postings write off the goods? Dr 7010 Cr 1330 — for the cost of goods sold per the warehouse accounting data.
How to process a mixed payment — part by card, part in cash? In one receipt, fill in the non-cash payment tab with the card amount; the remainder is automatically counted as cash payment. The total must match the amount of goods.
How does the "Cash Register Receipt" differ from the "Retail Sales Report"? The receipt is one sale during a shift. The retail sales report rolls up all the receipts of the shift into one summary document when it is closed.
How to process a return on a retail receipt? By a separate return operation (return receipt): revenue is reduced, the goods are restored to the warehouse, and the VAT is reversed.
Where can you see the VAT movement for the receipt? In the Dr 6010 Cr 3130 posting and in the VAT accounting registers; the amount will be included in the sales turnover when the return is generated.
Is an SNT needed for a retail sale? For ordinary retail to an individual — no. An SNT is issued when circulating goods subject to traceability/labeling.
10. Related documents
What it is filled in based on:
- Stock of goods — from "Receipt of Goods and Services", "Transfer of Goods", "Inventory Receipt" to the retail warehouse;
- Prices — from "Setting Item Prices".
What is entered based on it / what is related:
- "Retail Sales Report" — a summary of receipts for the shift;
- "Invoice (ESF)" — when issued upon the customer's request;
- "Return of Goods from Customer" / return receipt;
- "Cash Receipt (PKO)" and bank statements for acquiring — the movement of money.
How to find out your release
"Help" → "About the program" — it shows the platform version and the configuration release. Compare it with the version of this guide.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. Rates and limits — Kazakhstan, 2026 (VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸).