Document "Notification of VAT Offset" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification of the Object

Purpose. A service transport and reconciliation document that facilitates exchange with the electronic invoice information system (ESF IS). It records a notification in which the VAT payer discloses for specific ESFs: the amount of turnover for acquisition, the amount of VAT accepted for deduction, turnover without VAT (or with VAT not accepted for deduction) and the amount of VAT not accepted for deduction.

Key property: the document does not generate accounting entries according to the chart of accounts. It reflects the status of the VAT deduction obligation in specialized registers of the ESF IS and stores a signed digital signature data package. Amounts are expressed in the currency of the line (with currency code) and in the national currency — tenge (₸).

Accountants and tax specialists working with ESF handle it. The main ways the document appears: synchronization with the ESF IS (the notification comes from outside), automatic generation by the accounting system event, and less frequently — manual creation for submission to the state system.

2. Header Attributes and Table Parts

2.1. Header Attributes (Identification and Parties)

2.2. Exchange Attributes with ESF IS and Statuses

2.3. Automatic Formation Attributes

2.4. Table Part Sums by ESF

Rows with summary indicators for each ESF (in the currency of the line and in tenge):

VAT rate for the RK for 2026 is 16% (considered when reconciling VAT amounts by ESF).

2.5. Table Part “Typical Errors”

Service table part — protocol of validation/exchange errors with the ESF IS. Automatically filled during checks and synchronization.

3. Forms

Main commands of the forms: SynchronizeWithESFIS (“Get electronic documents from ESF IS”), Refresh (status update), CreateCancellationNotification (“Create cancellation”), ExportToFile (“Export to XLS file”).

4. Key Procedures and Handlers

Evidence for BSL modules (path:string) is not attached; below are typical handlers for this type of object linked to the described scenarios.

• SynchronizeWithESFIS — loading notifications from ESF IS into the accounting database for reconciliation (scenario 3.1).
• Handler for formation and sending — checking mandatory Organization/Payer, preparing the package, signing with digital signature, sending to ESF IS (scenario 3.2).
• Handler for automatic creation by event — filling EventType, ReasonForAutomaticNotification, author attributes (NotificationAuthorIIN, NotificationAuthorName) when deducting VAT for acquisition operations (scenario 3.3).
• Refresh — requesting status from ESF IS by registration number, aligning Status, State, DateOfNotificationReceiptInSystem with the state system without changing amounts (scenario 3.4).
• CreateCancellationNotification — formation of a cancellation document reflecting the reverse obligation; checking for the presence of the original notification-basis and correctness of the canceled amounts (scenario 3.5).
• ExportToFile — exporting notification data to XLS; the document itself is not changed (scenario 3.6).
• Procedure for filling the error protocol — filling the table part “Typical Errors” (Text, Field) during validation and exchange.
• ProcessingPosting — registering movements in the registers of the ESF IS (see section 5).

5. Posting and Movements

The document does not generate entries according to the standard chart of accounts of the RK. It registers the status of the notification in specialized registers of the ESF / VAT subsystem (ESF registration number, turnover amounts and VAT for deduction/not for deduction, status and state in the ESF IS, error protocol).

Accounting entries for VAT deduction are generated by not this notification, but the primary acquisition documents (invoice (received), receipt of goods/services). The standard chart of accounts of the RK involved in these related operations, for the context of reconciliation:

Example of reconciliation logic (RK VAT 16%): acquisition for 1,160,000 ₸ = turnover 1,000,000 ₸ + VAT 160,000 ₸. The notification reveals that of the 160,000 ₸, for deduction, for example, 160,000 ₸ is included, while “VAT not for deduction” is 0 ₸. The amounts of deduction themselves are reflected in the entry Dr 3130 in the acquisition document; the notification merely records and reconciles them with the ESF IS.

Cancellation notification (CreateCancellationNotification) registers the reverse movement in the same registers of the ESF IS, reflecting the cancellation/correction of the previously declared deduction.

6. Related Objects and Input on Basis

• ESF (electronic invoice) — the notification reveals deduction amounts for specific ESFs (by registration number).
• SNT (accompanying invoice for goods) — accompanying electronic document of the subsystem.
• Acquisition Documents (Invoice (received), Receipt of goods and services) — primary basis for VAT deduction; source of automatic notification formation (scenario 3.3).
• ESF IS — external state system-source/receiver: synchronization, status update, sending.
• Cancellation Notification — entered based on the original notification with the command CreateCancellationNotification.

7. Extension Points

• Extensions of form handlers for the list and document — adding custom checks before sending to ESF IS.
• Rules for automatic formation — overriding EventType / ReasonForAutomaticNotification and conditions for creating notifications based on accounting system events.
• Exchange with ESF IS — integration through the standard transport layer of ESF; configuration of digital signature and accounts.
• Validation — extending the filling of the table part “Typical Errors” with additional controls.
• Export — modification of the format of ExportToFile (XLS) for external systems and reporting.
• Subscriptions to events of posting/recording to reflect movements in additional registers.

⚠️ Requires verification (version-specific): the exact composition of the attributes of the table part of sums and the set of movement registers may differ between builds 3.0.73–3.0.74.2 — verify against the specific installed version of the configuration.