Document "CashReceiptKKM" (Retail sale) — technical description. Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The document records the fact of retail sale of goods and services through a cash register with a fiscal recorder (KKM). It is used by cashiers and salespeople at retail points to issue receipts to customers, record payment (cash, non-cash, mixed) and generate movements for goods, income, VAT and cash. It supports customer goods return operations (return receipt) and work with marking codes (IS MPT). At the end of the shift, individual receipts are consolidated into a Retail Sales Report when the cash shift is closed.

Where to find in 1C: section «Sale» → «Retail sale (receipt)». Navigation link: e1cib/list/Документ.ЧекККМ

2. Header attributes and tabular sections

2.1 Header attributes (mandatory)

Service attributes by the object's standard logic: Дата, Номер, ВидОперации (Sale / Return — from the enumeration ВидыОперацийРозничнаяПродажа), Комментарий, Проведён, Ответственный.

2.2 Tabular section «Goods» (mandatory columns)

2.3 Tabular section «Services» (mandatory columns)

2.4 Tabular section «Payment» (mandatory columns)

All the listed columns are mandatory: if a field is not filled in, the platform will not allow the document to be posted and will issue the error «Field … is not filled in».

3. Forms

4. Key module procedures (from evidence)

• ManagerModule → ПровестиДокументы — programmatic posting of documents; on error issues «Document %1 not posted: %2».
• Form.ФормаДокумента → ОбработкаВнешнегоСобытияИСМПТК — handling of an external event from the IS MPT scanner/equipment (marking codes). Checks the correspondence of the scanned marking code to the item, and on discrepancy issues the warning «A marking code "%1" associated with item "%2" was scanned in the Receipt».
• Form.ФормаДокумента → ОткрытьКассовуюСмену — opening a cash shift; controls the right УправлениеКассовойСменойДоступно, otherwise «Insufficient rights to perform the operation».
• Form.ФормаСписка → ВозвратПоЧеку — creation of a return receipt on the basis of the selected one; blocks the operation if the source receipt already has ВидОперации = Перечисление.ВидыОперацийРозничнаяПродажа.Возврат («Issuing a return by receipt with operation type "Return" is not possible»).
• Form.ФормаОплаты → ВводEmailЗавершение — e-mail validation for the electronic receipt via ОбщегоНазначенияКлиентСервер.АдресЭлектроннойПочтыСоответствуетТребованиям.

Typical handlers of an object of this type (by the general architecture of BK 3.0): ОбработкаПроведения, ОбработкаЗаполнения (when entering on the basis), ПриКопировании, ПередЗаписью, ПриУстановкеНовогоНомера, and on the form — ПриСозданииНаСервере, ОбработкаЗаполненияФормы, ПодборНоменклатуры.

The message texts are quoted verbatim from release 3.0.68.1; in 3.0.74.2 the wording may differ — requires verification on the specific version.

5. Posting and movements

When posted, the document generates movements in accumulation registers and the accounting register. The accounts are indicated according to the standard Kazakhstan chart of accounts.

5.1 Accumulation register «РеализацияТМЗ» (Sale of inventory)

• Movement type: Expense
• Dimensions: Organization, Warehouse, Item
• Resources: Quantity, Amount (cost)
• Logic: for each row of the «Goods» tabular section — write-off (negative quantity).

5.2 Accumulation register «НДС» (VAT)

• Movement type: Expense (accrued VAT payable)
• Dimensions: Organization, VATAccount, SaleType
• Resources: VATAmount
• Logic: VAT is summed across the rows of the «Goods» and «Services» tabular sections.

5.3 Accounting register «Standard» (postings)

VAT calculation (Kazakhstan 2026): VAT amount = cost × 16 / 116 (the retail price includes VAT). For example, when selling goods for 11,600 ₸: VAT = 11,600 × 16 / 116 = 1,600 ₸, income excluding VAT = 10,000 ₸.

5.4 Electronic documents

• ESF — electronic invoice (IS ESF) is issued when selling to legal entities/IP; the ESF is generated on the basis of the receipt.
• SNT — accompanying waybill for goods (when circulating marked/excisable goods or goods subject to SNT).

6. Related objects and entry on the basis

Entered on the basis of:

• «Invoice to customer» — scenario of prepaid/corporate orders (attribute Основание).

On the basis of the receipt, the following are entered / created:

• «ЧекККМ» with operation type Return — return of goods by receipt.
• ESF (electronic invoice) — at the request of a legal entity/IP customer.
• SNT — when circulating goods subject to accompanying waybills.
• Retail Sales Report — consolidates the shift's receipts upon its closing.

Related catalogs/registers: Organizations, Warehouses, Cash Registers (KKM), Items, Currencies, Counterparties; registers «РеализацияТМЗ», «НДС», the cost register, the accounting register «Standard».

7. Extension points

• Posting handling — overriding accounts and movement logic via the extension ОбработкаПроведения / general manager modules.
• Forms — extensions ФормаДокумента, ФормаОплаты, ФормаСписка: adding attributes, buttons, additional validation.
• Equipment — integration of KKM/scanners and IS MPT via ОбработкаВнешнегоСобытияИСМПТК and the connectable equipment subsystem.
• Electronic documents — rules for generating ESF/SNT (exchange with IS ESF).
• Additional attributes/information — through the «Properties» mechanism (common attributes of the chart of characteristic types).
• Event subscriptions and additional reports and data processors (SSL) — without removing the configuration from support.

Reference standards for Kazakhstan for 2026

For the «ЧекККМ» document, only the VAT rate (16 %) is directly applicable; the other indicators are provided as context for the BK 3.0 configuration for Kazakhstan 2026.