--- title: "VAT Declaration (Form 300.00) in \"Accounting for Kazakhstan\" 3.0: how to fill out, verify, and submit" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/deklaraciya-po-nds-forma-300-00-v-buhgalterii-dlya-kazahs-en source: BuhGPT --- # VAT Declaration (Form 300.00) in "Accounting for Kazakhstan" 3.0: how to fill out, verify, and submit > **TL;DR:** Verified on release 3.0.74.2 «Accounting for Kazakhstan» (edition 3.0). The quarter is closed, and the SRC (State Revenue Committee) requests declaration 300.00 by the 15th of the second month. You open the report, click «Fill in» — and see that the sales turnover does not mat --- Verified on release 3.0.74.2 «Accounting for Kazakhstan» (edition 3.0). The quarter is closed, and the SRC (State Revenue Committee) requests declaration 300.00 by the 15th of the second month. You open the report, click «Fill in» — and see that the sales turnover does not match the balance sheet on account 6010, and the VAT to be credited is less than in the EIS register. A classic: some invoices were not issued in the EIS EInvoice, and somewhere the wrong rate is set. Below is how to fill out form 300.00 correctly the first time, what it takes from the accounting records, and how to catch discrepancies before submission. 1. Purpose Form 300.00 is the quarterly VAT declaration for value-added tax payers. The report collects sales and acquisition turnovers from accounting data, calculates VAT to be charged and to be credited, and outputs the amount of VAT payable (or the excess of credit). It is submitted by everyone registered for VAT. 2. Where to find it Section «Reports» → «Regulated reports» → «1C-Reporting» (or «Report types» → group «Tax reporting» → VAT declaration (form 300.00)). Click «Create», select the organization and period (quarter). To open the list directly in 1C: «Tools» (or main menu) → «Go to navigation link» → paste: e1cib/list/Отчет.РегламентированныйОтчет300Форма 2a. How to find out your release Main menu → «Help» → «About the program». The window shows the platform version (for example, 8.3.24) and the configuration release — the line «Accounting for Kazakhstan, edition 3.0 (3.0.74.2)». Forms 300.00 change along with the orders of the Ministry of Finance, so the release matters: an outdated release may export last year's format. 3. How to fill it out — step by step Step 1. Title page (MANDATORY) - Organization — the VAT payer. If the field is empty, the report will not be generated. - Period — the quarter (I–IV). Make a mistake with the quarter, and the turnovers will be collected for the wrong period, and the amount payable will be someone else's. - Type of declaration — «Initial», «Regular», «Additional», «Additional upon notification». For regular submission — «Initial». For correcting an already submitted one — «Additional»: only the difference is entered into it, not the full turnovers. - Attributes 6–14 (crosses on the title page): «Method of attributing to credit» (proportional/separate), «Residency attribute», «Payer category», etc. Mark the separate method if you keep taxable and non-taxable turnovers simultaneously — otherwise the VAT to be credited will be calculated incorrectly. Step 2. Auto-fill The «Fill in» button → «Current report». The program takes turnovers from the VAT accounting records (VAT accumulation registers) for the quarter. The appendices are filled in, and the totals from them are transferred to the main form 300.00. Step 3. Section «VAT accrual» (form 300.00, lines 300.00.001–300.00.006) - 300.00.001 — taxable turnover at the rate of 16 %: column A (turnover amount), column B (VAT amount). These are your sales with VAT. - 300.00.002 — turnover at the zero rate (export). - 300.00.003 — exempt turnover. - 300.00.006 — total accrued VAT. If there is an amount in column A but zero in B — it means that the VAT rate was not selected in the sales document. Check it. Step 4. Section «Amount of VAT attributable to credit» (lines 300.00.007–300.00.017) - 300.00.013 — acquisitions with VAT (columns A/B). - 300.00.016 — total amount of VAT attributable to credit. - 300.00.017 — credit adjustment (reversal for returns, for invoices not on time, etc.). Step 5. Final calculation (lines 300.00.021–300.00.031) - 300.00.025 — VAT payable to the budget, or - 300.00.026 — excess of the amount of VAT attributable to credit over the accrued amount (carried forward to the next period or claimed for refund). Step 6. Appendices Filled in automatically when data is available: Appendix What it reflects 300.01 Sales turnovers exempt from VAT 300.02 Turnovers at the zero rate (export) 300.03 Import of goods, works, services from a non-resident 300.04 Sales turnovers with VAT (register) 300.05 VAT attributable to credit (register of acquisitions) 300.06 Goods from the list of exemptions (within the EAEU) 300.07 Register of goods of the Virtual warehouse (SNT/EInvoice) 300.08 Works/services from a non-resident Before submission, be sure to click «Check» → «Check control ratios» and «Check export» (format-logical control check of the SRC). 4. Worked example with entries Initial data for the IV quarter of 2026: LLP «Aktobe-Trade» (VAT payer) sold goods for 5,000,000 ₸ excluding VAT. The VAT rate is 16 % → accrued VAT is 800,000 ₸. The cost of the goods sold is 3,200,000 ₸. In the same quarter it purchased goods from a supplier for 3,000,000 ₸ excluding VAT, VAT on the acquisition 16 % = 480,000 ₸ (the EInvoice from the supplier has been received). Sales entries (document «Sale of goods and services»): Dr Cr Amount, ₸ Description 1210 6010 5,000,000 Revenue from sales 1210 3130 800,000 Accrued VAT (16 %) 7010 1330 3,200,000 Cost of goods written off Acquisition entries (document «Receipt of goods and services»): Dr Cr Amount, ₸ Description 1330 3310 3,000,000 Goods received 1420 3310 480,000 VAT to be credited (per supplier's EInvoice) How this fits into form 300.00: Line Indicator A (turnover) B (VAT) 300.00.001 Sales 16 % 5,000,000 800,000 300.00.006 Accrued VAT — 800,000 300.00.013 Acquisitions with VAT 3,000,000 480,000 300.00.016 VAT to be credited — 480,000 300.00.025 VAT payable — 320,000 VAT payable = 800,000 − 480,000 = 320,000 ₸. Upon payment to the budget, account 3130 will be closed: Dr Cr Amount, ₸ Description 3130 1030 320,000 VAT transferred to the budget The VAT credit itself in the RK is reflected by netting: the balance of 3130 is reduced by the amount on 1420. At the end of the quarter, the credit balance of 3130 = 320,000 ₸ — exactly line 300.00.025. 5. Operation types (report variants) - Initial — the main submission for the quarter. - Regular — if the initial one has already been accepted, and you are submitting within the same period as a matter of routine. - Additional — correction of a previously submitted one: the amounts of deviations (+/−) are indicated. - Additional upon notification — in response to a notification from the state revenue authority. - Liquidation — upon deregistration from VAT / liquidation. 6. What is generated during creation and submission Form 300.00 is a report, not a document, so it does not make entries itself. It reads the entries and movements already made in the VAT registers. When working with it, the following is generated: - Completed declaration (main form + appendices) based on the accumulation registers «VAT on sales», «VAT on acquisition», «VAT to be credited». - Export file for sending via «1C-Reporting» or saving in the SRC format (XML). - Link with the EIS EInvoice: the amounts of appendices 300.04/300.05 must match the issued and received EInvoices, and for traceable goods — the SNT and Virtual warehouse data (appendix 300.07). The VAT payable amount itself (line 300.00.025) is the credit balance of account 3130 at the end of the quarter. 7. Printed forms - VAT declaration (form 300.00) — the main form for printing. - Appendices 300.01–300.08 — each as a separate printed form. - Print with a two-dimensional barcode (PDF417) — for submission on paper. - The «Print» button → select the required sheets; «Export» → XML for electronic submission. 8. Common mistakes - «The "Organization" field is not filled in» — the payer is not selected on the title page. Specify the organization before auto-fill. - «Control ratios check failed: line 300.00.006 ≠ sum of appendices» — some sales were posted without a VAT rate or with a manual adjustment of registers. Repost the sales documents, check the 16 % rate. - «The VAT amount in appendix 300.05 does not correspond to the EIS EInvoice data» — for some receipts there is no received EInvoice or it is in a status that does not allow credit. Load the missing EInvoices, check the «Attribute VAT to credit» flag. - «Format-logical control errors detected» during export — mandatory cells of the appendices are not filled in (for example, the counterparty's BIN in the register). Open the appendix, fill in the highlighted fields. - There is a turnover in 300.00.001A, but the VAT in 300.00.001B is zero — the document has the rate «Without VAT». Correct the rate and refill the report. 9. FAQ By what deadline is form 300.00 submitted and VAT paid? The declaration — no later than the 15th of the second month following the reporting quarter. VAT payment — no later than the 25th of the same month. What is the VAT rate in 2026? The standard rate is 16 %. The former 12 % is no longer applied. There is also a zero rate (export) and exempt turnovers. Why does auto-fill give the wrong credit amount? Most often, some receipts are without a received EInvoice, or the separate/proportional method of attributing to credit is not marked on the title page. Check the method and the EInvoice register (appendix 300.05). How to submit an additional declaration? Create a report with the type «Additional», in the appendices indicate only the amounts of deviations from the previously submitted form (with a «+» or «−» sign), not the full turnovers. What to do if the VAT to be credited is greater than the accrued amount? Line 300.00.026 (excess) is filled in. It is carried forward to credit for the next period or, on grounds, claimed for refund from the budget. Do appendices 300.04 and 300.05 need to be filled in manually? No, they are filled in automatically from the EInvoice data and VAT accounting. But before submission, reconcile them with the EIS EInvoice registers via «Check». How to check the declaration before submission? The buttons «Check» → «Check control ratios» and «Check export». The first catches internal inconsistencies, the second — the format control of the SRC. The report does not find data, shows zeros — why? Wrong period/quarter, sales and receipt documents not posted, or the organization is not marked as a VAT payer in its settings. Check the period and the payer status. Are form 300.00 and SNT related? Yes. For goods from the list of traceable ones (Virtual warehouse), the data goes into appendix 300.07 and must match the issued SNTs. Can the form be submitted on paper? Yes, by printing with a two-dimensional barcode (PDF417), but most payers submit electronically via «1C-Reporting» / the taxpayer's cabinet. 10. Related documents Data enters form 300.00 from: - Sale of goods and services → accrued VAT (300.00.001), issued EInvoices. - Receipt of goods and services, Invoice (received) → VAT to be credited (300.00.013, appendix 300.05). - Application for the import of goods and payment of indirect taxes (328.00) and import → appendix 300.03. - SNT / Virtual warehouse → appendix 300.07. - Adjustment / return of sales, return to supplier → adjustments of turnovers and credit. Based on form 300.00, a payment order (or payment instruction) for VAT payment is entered — Dr 3130 Cr 1030 for the amount of line 300.00.025. How to find out your release Main menu → «Help» → «About the program»: there the platform version and configuration release are indicated. If your release is below 3.0.74.2, update — the format of form 300.00 and the 16 % VAT rate work correctly only on current releases. The guide is prepared for «Accounting for Kazakhstan», edition 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_