Verified on release 3.4.5.21 of “Trade Management for Kazakhstan” (edition 3.4).
A customer returned to the store an hour after the purchase. They have the issued cash register receipt, the goods are in intact packaging, and they want their money back. The cash desk has already been closed in your accounting system, the sale has been posted, VAT has been accrued, and the cost has been written off. You do not need to “redo” that receipt, but to correctly record the reverse transaction: refund the money from the cash desk, return the goods to the warehouse, and reverse the accrued VAT and revenue. This is exactly what the “Cash Register Receipt for Return” is used for—it reverses the entries of the original retail sale and records the return in fiscal accounting.
1. Purpose
The document records the return of goods by a retail customer against a previously issued cash register receipt. It refunds the customer’s money (in cash or to a card), returns the goods to the warehouse, and reverses revenue, cost, and VAT. The return is registered on the cash register as a separate “sales return” fiscal transaction.
2. Where to Find It
Menu path: “Sales” section → “Retail Sales” group → “Cash Register Receipts” journal. In the journal, click “Create” → “Cash Register Receipt for Return”, or select the sales receipt and choose “Create Based On” → “Cash Register Receipt for Return”.
A separate list of all returns is available through the “Cash Register Receipts for Return” command on the navigation panel of the “Sales” section.
1C navigation link: e1cib/list/Документ.ЧекККМВозврат
To open the list directly: “Service” (or the functions menu) → “Go to Navigation Link” → paste the link above → “Go”.
2a. How to Check Your Release
Open “Help” → “About” (or the ℹ️ icon in the upper-right corner). The window will show the platform version (for example, 8.3.24) and the configuration release—a line such as “Trade Management for Kazakhstan, edition 3.4 (3.4.5.21)”. If you have an older release, some fields and printed forms may differ—check them against this line.
3. How to Complete It
It is almost always more convenient to enter a return based on the sales receipt—the details, goods, and prices will then be populated automatically, and you will only need to specify exactly what is being returned. Let us review the fields.
Header:
| Field | Purpose and consequences of an error |
|---|---|
| Organization (required) | The entity on whose behalf the return is made. Determines the accounting accounts and electronic invoice details. If entered incorrectly, the return will be assigned to the wrong organization and the taxes will not reconcile. |
| Cash Register (required) | The fiscal register/cash register through which the “return” transaction is processed. It must match the cash register used for the sale; otherwise, the Z report will not reconcile. |
| Warehouse (required) | Where the goods are returned. It determines the inventory balance and cost. If the wrong warehouse is selected, the goods will reappear somewhere other than where they are physically stored. |
| Date | The return date. It determines the shift/Z report and VAT period in which the return is included. Do not backdate it to a closed period. |
| Sales Receipt / Source Document | A reference to the original cash register receipt. It links the return to the sale and populates the prices and cost. Without it, the program does not know the price at which the goods should be returned. |
| Return Payment Type (required) | Cash from the cash desk or refund to a payment card. It must match the original payment method; otherwise, the acquiring transaction will not be settled. |
“Goods” tabular section:
| Field | Purpose and consequences of an error |
|---|---|
| Item (required) | What is being returned. It must be from the original receipt. |
| Quantity (required) | The number of units being returned. It cannot exceed the quantity sold. If it exceeds the quantity sold, the program will not allow the document to be posted. |
| Price | The price at which the item was sold. If you change it manually, you will refund the wrong amount to the customer. |
| VAT Rate | For the Republic of Kazakhstan in 2026—16 % (or “Exempt from VAT” for non-taxable transactions). If another rate is specified, the VAT to be refunded will be calculated incorrectly. |
| Amount / VAT Amount | Calculated automatically from the price and quantity. |
At the bottom of the form, check the “Total Refund”—this is the exact amount you will give to the customer and register on the cash register.
REQUIRED fields: Organization, Cash Register, Warehouse, payment type, Item, and Quantity in the rows. Everything else is populated from the source document.
4. Worked Example with Accounting Entries
Situation. The “Astana-Trade” LLP store sold 2 kettles for cash on 23.09.2026 at 20 000 ₸ each (including VAT of 16 %). One hour later, the customer returned 1 kettle. The cost of one kettle is 12 000 ₸.
Calculating the return for one kettle:
- Refund amount (including VAT): 20 000 ₸
- Included VAT: 20 000 × 16 / 116 = 2 758,62 ₸
- Amount excluding VAT (revenue to be reversed): 20 000 − 2 758,62 = 17 241,38 ₸
- Cost to be returned to the warehouse: 12 000 ₸
Complete the “Cash Register Receipt for Return” based on the sales receipt, leave 1 kettle in the row, and select “Cash” as the payment type.
Entries upon posting:
| Transaction | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Reversal (reduction) of sales revenue | 1210 | 6010 | −17 241,38 |
| Reversal of accrued VAT | 1210 | 3130 | −2 758,62 |
| Refund to the customer from the cash desk | 1210 | 1030 | 20 000,00 |
| Receipt of goods back into the warehouse (cost reversal) | 1330 | 7010 | 12 000,00 |
Under the standard retail return method, revenue and VAT are reduced (red reversal), the goods are returned to the warehouse at cost, and the money is refunded to the customer. In the shift Z report, the amount of 20 000 ₸ will reduce revenue under the “sales return” transaction.
5. Transaction Types
The document covers the following retail return scenarios:
- Return against a receipt from the current shift—before the Z report is closed/generated, with the money refunded from the same cash register.
- Return against a receipt from a previous shift—against a previously closed receipt; the “return” transaction is registered in the currently open shift.
- Cash refund—the money is paid out from the cash register drawer.
- Refund to a payment card—through acquiring, if the sale was paid by card.
- Partial return—some of the items/quantity from the receipt are returned.
- Return with adjustment of electronic documents—if an electronic invoice was issued, a supplementary/corrected electronic invoice is generated.
6. What Is Generated Upon Posting
Accounting entries (see the example): revenue reversal (6010), VAT reversal (3130), cash payment (1030), and return of goods to the warehouse (1330/7010).
Register movements:
- Goods in Warehouses / Organizations’ Goods—receipt of the returned goods.
- Retail Sales / Cash Register Revenue—reduction of shift revenue.
- Cash in Cash Registers—outflow under the “return” transaction.
- Output VAT / Sale of Services and VAT—adjustment of the tax base.
- Cost of Goods—restoration of the cost.
Fiscal transaction: a “sales return” receipt is issued on the connected cash register and reflected in the counter status report and the Z report.
Electronic documents:
- Electronic invoice (E-Invoicing IS)—if an electronic invoice was issued for the original sale, a supplementary (corrected) electronic invoice reducing the amount is issued for the return. Electronic invoices are generally not required for purely retail receipts issued to individuals—only at the customer’s request or for transactions where they are mandatory.
- AWG—an accompanying waybill for goods is generated if the returned goods are traceable or otherwise subject to AWG documentation (for example, withdrawal from circulation is cancelled by a reverse AWG).
7. Printed Forms
The following are available from the document:
- Cash Register Receipt (Return)—the fiscal receipt for the return transaction.
- Return of Goods (Waybill)—a goods receipt form for the returned goods.
- Customer’s Return Application—if configured for the organization.
- Cash Payment Order / cash disbursement document—for a cash refund.
- Sales Receipt (if necessary).
To print, use the “Print” button on the document form.
8. Common Errors
“The quantity to be returned exceeds the quantity sold according to the receipt.” You are trying to return more than was included in the original receipt (or part of it has already been returned). Reduce the quantity in the row to the quantity actually being returned.
“Cash register not specified” / “Cash register shift is not open.” The return is registered within an open cash register shift. Open a shift on the required cash register and post the document again.
“The organization is not a VAT payer on the document date” / rate discrepancy. The rows contain a VAT rate that does not match the original sale. For taxable transactions in 2026, 16 % applies; for non-taxable transactions, specify “Exempt from VAT”.
“Source document (sales receipt) is not completed.” The program cannot determine the cost and return price. Specify the original cash register receipt in the source document field.
“E-Invoicing IS exchange error” when generating a corrected electronic invoice. Check the digital signature certificate/login and the connection to the E-Invoicing IS, then resend it from the electronic documents journal.
“The refund amount does not match the acquiring balance.” The return payment type (card) does not match the sales payment method or exceeds the amount processed through the terminal. Select the correct payment type and reconcile the amount.
9. FAQ
What VAT rate should be used for a return in 2026? The same rate used for the original sale. For taxable transactions in the Republic of Kazakhstan in 2026, 16 % applies; VAT is calculated as follows: amount × 16 / 116.
Can goods be returned without a sales receipt? In the program, a return is correctly created based on the original cash register receipt, which populates the price and cost. Without a source document, the prices must be entered manually and there is a risk of discrepancies in the accounting records.
Does a return reduce the VAT payable? Yes. The VAT accrued on the sale (account 3130) is reversed by the return amount, reducing the tax base for the period.
Must an electronic invoice be issued for a retail return by an individual? Generally, no: electronic invoices are not mandatory for retail sales to individuals. If an electronic invoice was originally issued, a supplementary (corrected) electronic invoice reducing the amount must be prepared.
How do I refund money to a card if the customer paid by card? Specify the “Payment Card” payment type. The refund will be processed through acquiring; the amount must not exceed the amount paid by card according to the original receipt.
What happens to the cost—will the goods be returned at the selling price or at cost? The goods are received into the warehouse at cost (12 000 ₸ in the example), while the customer receives the selling price including VAT (20 000 ₸). The cost of sales (7010) is restored accordingly.
Can I make a partial return from a receipt containing several items? Yes. Leave only the returned rows in the tabular section and specify the actual quantity.
What if the shift in which the sale was made has already been closed with a Z report? A return against a receipt from a previous shift is permitted: the “sales return” transaction is registered in the currently open shift and correctly reduces the revenue for that specific day.
Is an AWG required for a return? Only if the goods require an AWG (traceable goods). In that case, a reverse accompanying waybill for goods is generated.
How will the return be reflected in the Z report? As a “return” transaction reducing the shift’s cash (or cashless) revenue by the refund amount.
10. Related Documents
Documents on which it can be based:
- “Cash Register Receipt” (retail sale)—the main source; the goods, prices, and cost are populated from it.
- “Retail Sales Report”—if the return is recorded for retail sales that have already been consolidated.
Documents generated/entered based on it:
- Electronic invoice (supplementary/corrected)—when an invoice adjustment is required.
- AWG (accompanying waybill for goods)—for traceable goods.
- Cash Payment Order—when cash is paid out.
- Return of Goods to Supplier—a separate transaction if defective goods returned by the customer are subsequently returned to the supplier (accounts 3310/1330).
How to Check Your Release
“Help” → “About”—this shows the platform version (8.3.x) and the configuration release. These instructions were prepared for “Trade Management for Kazakhstan”, edition 3.4, release 3.4.5.21. If your release differs, some fields and printed forms may look different.
This guide was prepared for release 3.4.5.21 of “Trade Management for Kazakhstan” (edition 3.4).