---
title: "Document \"CashReceiptKKM\" (Retail sale) — technical description. Accounting for Kazakhstan 3.0.74.2"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/dokument-chekkkm-roznichnaya-prodazha-tehnicheskoe-opisan-en
source: BuhGPT
---

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

> **TL;DR:** 1. Identification Parameter Value Object type Document (Documents) Name ЧекККМ Full path Документ.ЧекККМ ( Documents.ЧекККМ ) Synonym «Retail sale (receipt)» Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Accounting currency Tenge (₸) Purpose. The docum

---

1. Identification

Parameter
Value

Object type
Document (Documents)

Name
ЧекККМ

Full path
Документ.ЧекККМ (Documents.ЧекККМ)

Synonym
«Retail sale (receipt)»

Configuration
Accounting for Kazakhstan, edition 3.0, version 3.0.74.2

Accounting currency
Tenge (₸)

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)

Attribute
Type (by purpose)
Purpose

Организация
CatalogRef.Organizations
The organization on whose behalf the sale is issued; determines the chart of accounts, accounting policy, VAT settings

Склад
CatalogRef.Warehouses
Warehouse (retail point) from which goods are written off

Касса
CatalogRef.CashRegisters / CashRegistersKKM
Operational KKM cash register into which cash proceeds are received

ВалютаДокумента
CatalogRef.Currencies
Receipt currency; in Kazakhstan — tenge (₸)

КурсВзаиморасчетов
Number
Exchange rate of the document currency to the regulated accounting currency (for ₸ = 1)

Основание
DocumentRef
Basis document (for example, «Invoice to customer») when entering on the basis

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)

Column
Purpose

Номенклатура
Goods being sold

Количество
Quantity in receipt units

Коэффициент
Coefficient for converting the unit of measure to the base unit

Цена
Sale price per unit (with VAT in retail)

СтавкаНДС
VAT rate; for taxable operations in Kazakhstan from 2026 — 16 %

НДСВидОперацииРеализации
Type of sale operation for VAT purposes (taxable / exempt / export)

СчетДоходовБУ
Income accounting account — 6010 «Income from sales»

СчетУчетаБУ
Goods accounting account — 1330 «Goods» (cost write-off)

СчетУчетаНДСПоРеализации
VAT payable account — 3130 «VAT payable»

2.3 Tabular section «Services» (mandatory columns)

Column
Purpose

Номенклатура
Service being rendered

Содержание
Text description of the service (in the receipt and ESF)

Сумма
Cost of the service

СтавкаНДС
VAT rate (16 % for taxable)

НДСВидОперацииРеализации
Type of sale operation for VAT

СчетДоходовБУ
Income accounting account — 6010

2.4 Tabular section «Payment» (mandatory columns)

Column
Purpose

ВидОплаты
Form of payment: cash / payment card / non-cash, etc.

Сумма
Amount for this type of payment; mixed payment is supported (multiple rows)

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

Form
Purpose

ФормаДокумента
Main receipt form: entering goods/services, scanning, working with marking codes (IS MPT), opening/controlling the cash shift

ФормаСписка
List of KKM receipts; from it the creation of a return by receipt is launched

ФормаОплаты
Entering payment for the receipt: selecting payment types, amounts, entering the customer's e-mail to send an electronic receipt

ФормаВыбора
Selecting a receipt when entering on the basis / picking (standard)

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)

No.
Dr
Cr
Amount
Analytics

1. Income from sale
1210 (or cash) / customer settlement account
6010 Income from sales
Document amount (with VAT)
Item, Counterparty

2. Cost write-off
7010 Cost of sales
1330 Goods
Cost (from the register)
Item, Warehouse

3. VAT accrual
6010 Income from sales
3130 VAT payable
VAT amount
—

4. Receipt of payment
1010 Cash (cash) / 1030 Money in current accounts (non-cash)
customer settlement account
For each payment type from the «Payment» tabular section
Cash register / Bank account

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

Indicator
Value 2026

VAT rate
16 %

MCI
4,325 ₸

Minimum wage
85,000 ₸

Basic IIT deduction
30 MCI/month (no more than 360 MCI/year)

IIT
10 % up to 8,500 MCI of annual income, 15 % above

OPV
10 % (base cap — 50 minimum wages)

OPVR
3.5 %

VOSMS / OSMS
2 % / 3 %

SO / Social tax
5 % / 6 %

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.

---
_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_