Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0).
A counterparty has sent you an acceptance and transfer certificate through the government system; you open the incoming document, but the quantity is different. They have 116 units, while you actually have 100 in stock. Or the price in the certificate was calculated using the VAT rate that applied before 2026, although the current rate is 16%. You cannot simply ignore it: until you accept or reject the certificate, the product marking codes remain assigned to the sender, while the goods do not appear on your balance sheet. This is where you open the “CEDM IS Acceptance and Transfer Certificate” document—to reconcile the lines, accept the codes and simultaneously recognize or write off the goods in the accounts.
1. Purpose
The document registers the receipt or transfer of goods with marking and traceability codes through the government electronic document management information system—the CEDM IS. With a single posting, it performs two functions: it transfers marking codes between participants and generates accounting entries for the goods and VAT.
2. Where to find it
Menu path: “Sales” for a transfer or “Purchases” for a receipt → “Electronic Documents / CEDM IS” group → “CEDM IS Acceptance and Transfer Certificates” journal → “Create” button.
Alternatively, open the “Help” menu → “Functions for a Technical Specialist”.
Incoming certificates from counterparties are added to the same journal automatically after they are downloaded from the IS—you do not need to create them manually; you need to review and post them.
2a. How to find your release
Open the “Help” menu → “About”. The window that opens shows the platform version at the top, for example 8.3.24, and below it the release of the “Accounting for Kazakhstan” configuration, version 3.0. The instructions below apply to release 3.0.74.2. If you have a different release, certain fields and print forms may differ.
3. How to complete it
Complete the document from top to bottom—some fields are populated automatically based on the counterparty and contract.
| Field | Purpose and consequences of an error |
| Organization (required) | Your legal entity whose GIIN/IIN-BIN is involved in the exchange. If you have several organizations and select the wrong one, the certificate will be sent on behalf of another entity and the CEDM IS will reject it. |
| Date (required) | Date of acceptance and transfer. It determines when entries are recorded and the relevant period. A document cannot be posted retroactively to a closed period. |
| Transaction type (required) | “Receipt” or “Transfer.” It determines the direction in which codes move, the debit and credit, and the sender. Select it first. |
| Counterparty (required) | The other party. It must be a participant in the CEDM IS; otherwise, the certificate will not be sent. Check the GIIN/IIN-BIN in the counterparty record. |
| Contract (required) | Determines the type and currency of settlements. The currency is tenge (₸). If the wrong contract is selected, settlements will be recorded in the wrong account. |
| Warehouse | The location where you recognize the goods or from which you write them off. Upon receipt, there is nowhere to allocate the marking codes if no warehouse is specified. |
| Settlement account | By default, account 3310 is used for receipt—accounts payable to the supplier—or account 1210 for transfer—accounts receivable from the buyer. Change the account only in accordance with the adopted accounting arrangement. |
| “Goods” table (required) | Item, quantity, price, VAT rate and amount. For 2026 transactions, verify that the 16% VAT rate is applied. |
| Marking codes | The specific codes—control identification marks or serial numbers—are specified in the product line. Their number must match the quantity of goods. If they differ, the IS will return an error. |
| Ledger accounts (in the table) | 1330 “Goods” upon receipt; 7010 “Cost of Sales” and 6010 “Revenue” upon transfer. |
| Responsible person / Signatory | The person who signs the document using a digital signature. The signature must correspond to the organization’s certificate. |
For an incoming certificate, the fields have already been completed by the sender. Your task is to open the document and reconcile the quantity, price and VAT rate with your data. If there is a discrepancy, reject the certificate using the “Reject” button and state the reason; if the details match, accept and post it.
4. Worked example with accounting entries
You receive a batch of marked goods from “Supplier” LLP. The certificate states:
- “Women’s Shoes,” 100 pairs;
- Price excluding VAT—5 000 ₸ per pair → 500 000 ₸;
- VAT 16% → 80 000 ₸;
- Total payable—580 000 ₸;
- 100 marking codes.
The transaction type is “Receipt.” When posted, the document generates:
| Dr | Cr | Amount, ₸ | Description |
| 1330 | 3310 | 500 000 | Goods recognized in the warehouse |
| 1420 | 3310 | 80 000 | VAT eligible for offset |
After posting, accounts payable of 580 000 ₸ are recorded in account 3310 for the “Supplier” counterparty. You settle the amount by payment: Dr 3310 Cr 1030.
Now consider the reverse case—a “Transfer” of the same 100 pairs to a buyer at a price of 7 000 ₸ excluding VAT, with a cost of 5 000 ₸ per pair:
| Dr | Cr | Amount, ₸ | Description |
| 1210 | 6010 | 700 000 | Sales revenue |
| 1210 | 3130 | 112 000 | VAT payable, 16% of 700 000 ₸ |
| 7010 | 1330 | 500 000 | Cost of goods written off |
The buyer’s accounts receivable in account 1210 amount to 812 000 ₸. VAT payable to the budget is 112 000 ₸, account 3130.
5. Transaction types
- Receipt—you receive the goods and marking codes from the counterparty. The goods are recognized in account 1330, VAT is credited to account 1420, and accounts payable arise in account 3310.
- Transfer—you ship the goods and transfer the codes to the buyer. Revenue is recognized in account 6010, VAT is accrued in account 3130, and the cost is written off to account 7010.
The transaction type is selected first and determines the available fields, the direction in which codes move and the set of accounting entries.
6. What is generated upon posting
Accounting entries—as shown in the table above, depending on the transaction type.
Register movements—inventory balances, including warehouse and item receipts or issues; settlements with the counterparty; VAT accounting registers used to prepare form 300.00; and the marking and traceability code register. Upon receipt, the codes are assigned to your organization; upon transfer, they are removed from the balance. The exact names of the marking code registers may differ between releases 3.0.7x. You can view them via “Dr/Cr” → “Show Document Movements.”
Electronic document—an electronic acceptance and transfer certificate for submission to the CEDM IS is generated based on the posted certificate. It is sent separately using the exchange or digital signature button. Until the certificate has been sent and accepted by the other party, the codes will not change owners in the government system, even if the accounting entries have already been generated in 1C.
You can verify the posting result using the “Dr/Cr” button and the document movements report.
7. Print forms
The following are available from the “Print” button:
- Acceptance and Transfer Certificate—the main form listing the goods and codes;
- Inventory Acceptance and Transfer Certificate—the inventory form for signature by the parties;
- Register of Marking Codes—a list of transferred or received codes for high-volume transactions.
Print forms are generated from the posted document.
8. Common errors
“The value of the ‘Organization’ attribute has not been completed.” No legal entity has been selected. If you have only one organization, enable its default substitution in the user settings.
“The number of marking codes does not match the quantity of goods in line N.” The line contains 100 pairs, but only 98 codes have been entered. Add the missing codes or correct the quantity. A document with a discrepancy cannot be sent to the CEDM IS.
“The counterparty is not a participant in the CEDM IS.” The counterparty’s GIIN/IIN-BIN has not been completed, or the counterparty is not registered in the system. Check the counterparty record and its participant status.
“The VAT amount in the document does not correspond to the rate.” This error occurs in documents around the transition from 2025 to 2026 when the line retains the rate that applied before 2026. Set the rate to 16% and recalculate the amount: VAT on 500 000 ₸ is 80 000 ₸.
“Insufficient inventory in the warehouse.” You are transferring 100 pairs, but only 90 are recorded in the warehouse. Post the receipt certificate with an earlier date or adjust the quantity.
“The document cannot be posted: the period is closed.” The date falls within a closed period. Specify a date in an open period or change the data editing restriction date in accordance with the established access rights.
9. Questions and answers
Does this document generate accounting entries or only transfer codes? It performs both operations: it generates accounting entries for goods and VAT and records the movement of marking codes. The goods are recognized in account 1330 or written off with the entry Dr 7010 Cr 1330.
What VAT rate should be applied in 2026? The rate is 16%. VAT on 500 000 ₸ is 80 000 ₸.
An incoming certificate has an overstated quantity—what should I do? Do not post or accept it. Click “Reject” and state the reason. The sender will correct the document and submit it again. If you accept a certificate containing an error, excess goods will be recorded in both your accounts and the government system.
Do I need to issue an electronic invoice separately? Yes. The CEDM IS Acceptance and Transfer Certificate and the electronic invoice in the E-Invoicing IS are different documents. The certificate records the movement of codes and goods, while the electronic invoice is used for VAT accounting. An electronic invoice can be created based on the certificate.
How does the certificate differ from an SNT? An SNT accompanies the physical movement of goods, while an acceptance and transfer certificate records the transfer of marking codes and goods through the CEDM IS. Both documents may be prepared for the same transaction.
Which account records input VAT upon receipt? Account 1420 “Recoverable VAT.” Account 3130 is used for VAT payable upon transfer or sale.
Why have the codes not changed owners even though the document has been posted? Ownership in the government system changes after the electronic certificate has been sent and accepted by the other party. Send the document using the exchange button and wait for the “Accepted” status.
Can the certificate be posted without marking codes? If the goods are subject to marking or traceability, the system will require codes matching the quantity of goods. Standard receipt or sales documents are used for unmarked goods.
How can I check which accounting entries were generated? Open the posted document and click the “Dr/Cr” button. A tab showing all register movements, including marking codes, is also available there.
Where can I view all certificates? In the “CEDM IS Acceptance and Transfer Certificates” journal or via the navigation link e1cib/list/Документ.АктПриемаПередачиИСЦЭДМ.
10. Related documents
Documents on which it can be based:
- Supplier order or customer order;
- An incoming electronic certificate from the CEDM IS, which is downloaded automatically.
Documents created based on the certificate:
- Invoice (electronic invoice)—for the E-Invoicing IS and VAT accounting;
- SNT—goods accompanying consignment note;
- Payment order / receipt to bank account—for settlements in accounts 3310 and 1210.
How to find your release
Open the “Help” menu → “About”: it shows the 1C:Enterprise platform version and the release of the “Accounting for Kazakhstan” configuration. If the version differs from the one specified below, some screen forms may look different.
This guide was prepared for release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0). The numerical standards are stated as of 2026: VAT 16%, MCI 4 325 ₸, minimum wage 85 000 ₸.