Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You are selling an excisable good — alcohol, tobacco, gasoline, diesel or, say, you bottled and sold beer of your own production. A month has passed, and you need to report to the tax authorities on excise. You open "1C-Reporting", and there are dozens of forms, and it's unclear: which exact one, for what period, where to enter the liters and how it relates to that excise that is already "hanging" on account 3140. This guide is about how to compile a correct form 400.00 in 20 minutes and submit it without protocol errors.
1. Purpose
Form 400.00 is an excise declaration. In it you show the volume of excisable goods sold (transferred, imported), the accrued excise amount and the amount payable to the budget. The tax period is a calendar month. The report is regulated: it does not post anything to accounting, but generates an official file for submission to the state revenue authorities.
2. Where to find it
Path in the interface:
Reports → 1C-Reporting → Regulated reports → "Create" button → in the list of report types open the folder "Tax reporting" → select "Excise declaration (form 400.00)".
Then 1C will ask you to specify the organization and period — the month you are reporting for.
You can open the object directly in 1C via a navigation link. Copy it and paste it into "Tools → Follow navigation link" (or Ctrl+F11):
e1cib/list/Отчет.РегламентированныйОтчет400Форма
2a. How to find out your release
At the top click "Help" → "About" (or the "i" icon). In the window that opens there will be two lines: the platform version (for example, 8.3.24.x) and the configuration release — you should have "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If the release is lower, some control ratios and the current excise rates may differ — update first.
3. How to fill it in — step by step
After selecting the form and period, the title sheet and appendices open. They are filled in partly automatically (from the organization's card), partly — manually.
Title sheet
- BIN/IIN (required). Pulled from the organization's details. If you make a mistake in even one digit — the declaration will not pass the format-logic control on the portal, a rejection "BIN filled in incorrectly" will come.
- Tax period (month, year) (required). Excise is a monthly tax. If you set the wrong month — you will file the report "for the wrong period", and the accrual will go past the personal account.
- Type of declaration (required): initial / regular / additional / additional by notification / liquidation. For the month for the first time — "initial". If you are correcting an already submitted one — "additional": the difference to the previously reported amounts is entered into it, not the full turnovers again.
- State revenue authority code (required). From the organization's card according to the place of registration. An empty field is a typical protocol rejection.
- Taxpayer category — mark the attributes, if applicable (producer, importer, etc.). This determines which appendices need to be filled in.
Appendices (calculation part)
- Appendix 400.01 — turnover on the sale of excisable goods of own production. Here for each type of good: goods code, unit of measurement, physical volume (liters, liters of 100% alcohol, units, tons) and excise rate. Excise amount = volume × rate. If you make a mistake in the unit of measurement (liters instead of liters of 100% alcohol for strong alcohol) — the excise amount will be off by many times.
- Appendix for imported excisable goods — you fill it in if you imported an excisable good and are selling it. Volume and rate — similarly.
- Main form 400.00 — the final one. The amounts from the appendices are collected here: the line with the excise amount payable to the budget. As a rule, it is filled in automatically from the appendices — do not touch it manually.
After filling in, click "Check" → "Check control ratios". 1C will reconcile the figures between the appendices and the main form and show discrepancies before submission.
4. Worked example with figures and postings
Conditions. LLP "Talap" in January 2026 produced and sold 500 liters of vodka with a strength of 40%. The excise rate by the conditions is 2,640 ₸ per 1 liter of 100% alcohol (take the rate from Art. 463 of the Tax Code of the RK for your good). VAT in 2026 is 16%. The sale price without excise and VAT is 1,800,000 ₸.
Calculation of the volume of 100% alcohol: 500 l × 40% = 200 liters of 100% alcohol.
Excise: 200 l × 2,640 ₸ = 528,000 ₸ — this amount will go into appendix 400.01 and into the total of form 400.00.
Price and VAT for comparison (for a complete picture of the sale): VAT base = 1,800,000 + 528,000 = 2,328,000 ₸. VAT 16% = 372,480 ₸. Total payable by the buyer = 2,328,000 + 372,480 = 2,700,480 ₸.
Postings (they are made not by the declaration, but by the sale and tax accrual documents — declaration 400.00 only collects the ready amounts):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Revenue from sale recognized | 1210 | 6010 | 2 328 000 |
| VAT accrued on sale | 1210 | 3130 | 372 480 |
| Excise accrued for payment | 7210 | 3140 | 528 000 |
| Cost of goods written off | 7010 | 1330 | (actual cost) |
| Excise paid to the budget | 3140 | 1030 | 528 000 |
Important: form 400.00 itself does not generate any postings. In the declaration line "excise amount payable" you will see the same 528,000 ₸ that accumulated on the credit of account 3140. If the figure in the declaration and the balance of 3140 do not match — look for unclosed sale documents.
5. Types of operations (what the form shows)
Form 400.00 covers all situations that give rise to excise:
- sale of excisable goods of own production;
- sale of imported excisable goods;
- transfer of excisable goods (including for processing, for own needs, to employees);
- spoilage, loss of excisable goods;
- adjustment of previously accrued excise (through an "additional" declaration).
6. What is generated when filling in and submitting
- Postings — none. A regulated report does not make movements on accounting accounts and accounting registers. All excise accruals (Dr 7210 Cr 3140) are formed by sale/accrual documents in advance.
- Electronic declaration file in the approved FNO format — it is exactly this that goes to the state revenue authorities.
- Submission via "1C-Reporting" (with the service connected) with an electronic signature, or export of XML for uploading into the "Taxpayer's Cabinet" / SONO.
- Acceptance protocol (receipt) — is saved in the "1C-Reporting" journal next to the declaration itself.
Please note: the ESF (via the ESF IS) and SNT for excisable goods are drawn up separately, not from this report — but the amounts in them must match the turnovers of the declaration.
7. Printed forms
- Excise declaration (form 400.00) — the machine-readable printed form of the declaration itself with all appendices (the "Print" button).
- Appendices 400.01, 400.02, etc. — printed together with the main form or selectively.
- Barcoded form for submission on paper (if you are not submitting electronically).
8. Common mistakes
"State revenue authority code not filled in" Open the title sheet, check the tax authority code field. If empty — fill in the organization's card (Main → Organizations → "Codes" tab) and recreate the report.
"Attribute 'BIN/IIN' filled in incorrectly" (protocol rejection) A typo in the BIN or an extra space. Correct it in the organization's card, update the declaration header with the "Fill in" button.
"Control ratios violated: line 400.00 does not equal the sum of the appendices" You edited the total of the main form manually, but not the appendices (or vice versa). Click "Fill in" on the main form so that it reassembles the total from the appendices.
"Excise rate not specified" / "Volume not filled in" In appendix 400.01 there is an empty rate or volume cell. Excise is calculated as volume × rate — without one of the values the line will not be calculated.
"Excise amount in the declaration does not correspond to the accounting data" There are unposted sale documents for the excisable good for the month. Post them (or close the month) and regenerate the report.
"The specified tax period is already closed / a report for this period has already been submitted" The initial declaration for the month has already been sent. To correct it, create a report with the type "Additional" and enter only the difference in amounts.
9. FAQ
For what period is form 400.00 submitted? For a calendar month. The declaration is submitted no later than the 15th day of the second month following the reporting one, and the excise itself is paid no later than the 20th day of the month following the reporting tax period.
Who is obliged to submit an excise declaration? Excise payers: producers and importers of excisable goods (alcohol, tobacco and products with heated tobacco, gasoline, diesel fuel, alcohol, passenger cars, etc.), as well as persons carrying out other taxable operations under the Tax Code of the RK.
How does 400.00 differ from 300.00? 300.00 is the VAT declaration (the rate in 2026 is 16%). 400.00 is for excise. These are different taxes: for one sale of an excisable good both excise and VAT can be accrued simultaneously (see the example above).
In what units should the volume be entered? Strictly in those for which the rate is set: for strong alcohol — in liters of 100% alcohol (and not in liters of finished product), for gasoline/diesel — in tons, for cigarettes — in units/thousands of units. The unit of measurement is the most common cause of an error in the amount.
Where to get the current excise rate? The rates are established by Article 463 of the Tax Code of the RK and change by year. In the guide the rate of 2,640 ₸/liter of 100% alcohol is given as an example — check against the current edition of the Tax Code for your goods code.
Does the declaration make postings on the accrual of excise? No. The regulated report only collects data and generates the file. Excise is accrued by accounting documents with the posting Dr 7210 Cr 3140, payment — Dr 3140 Cr 1030.
How to correct an already submitted declaration? Create a new form 400.00 for the same month with the type "Additional". Not the full turnovers are entered into it, but the difference (plus/minus) to the previously reported amounts.
Do I need to submit a "zero" one if there were no sales? If you are on registration records as an excise payer, but there were no operations in the month — the obligation to submit depends on your status; as a rule, in the absence of an object of taxation the declaration for that month is not submitted. Clarify according to your registration records.
How are 400.00 and ESF/SNT connected? You reflect the turnovers on the sale of an excisable good both in the ESF (ESF IS), and in the accompanying waybill (SNT), and in declaration 400.00. The amounts and volumes must coincide — discrepancies trigger a desk audit.
What happens if you submit later than the deadline? A penalty is accrued on the unpaid excise amount and a fine for late submission of tax reporting (the amount is in multiples of the MCI; recall that the MCI in 2026 is 4,325 ₸).
10. Related documents
On the basis of what 400.00 is filled in:
- documents on the sale of an excisable good (sale of goods/services) — provide turnover and excise accrual;
- documents on the production/receipt of excisable products — provide volumes;
- import documents — for imported excisable goods;
- excise accrual operations (Dr 7210 Cr 3140).
What is drawn up "around" the declaration:
- ESF in the ESF IS and SNT — for each shipment of an excisable good;
- payment order for the payment of excise (Dr 3140 Cr 1030) — no later than the 20th day;
- VAT declaration (form 300.00) — for the same sale in the VAT part.
How to find out your release
"Help" → "About" — there the platform version (8.3.x) and the configuration release are indicated. This instruction is current for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. If you have a different release, check the relevance of the excise rates and control ratios after updating.
The guide was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).