Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of day. You've printed the Z-report on the cash register, and accounting is asking you to "close the shift in 1C." One amount is on the receipt printer, another in the acquiring statement, and some customers paid in cash. You need to consolidate all of this into a single document, so that the revenue lands as income, VAT goes to 3130, and goods are written off the warehouse for exactly the quantity sold. This is precisely what the "Cash Shift" is opened for.
1. Purpose
"Cash Shift" is the summary document of one shift of the cash register machine (CRM). It rolls up all receipts for the day into a single set of entries: it recognizes retail revenue, charges VAT, and writes off the cost of goods sold. Essentially, this is the "shift closing" in accounting, the equivalent of a Z-report.
2. Where to find it
Section "Sales" → "Retail Sales" → "Cash Shifts". In some configurations the item is located in the block "Bank and Cash Desk" → "Cash Desk" → "CRM Cash Shifts". The "Create" button opens a new document.
The fastest way is via the navigation link. "File" → "Open" → "Go to navigation link" (or Ctrl+F11) and paste:
e1cib/list/Документ.КассоваяСмена
A list of all cash shifts in the database will open.
2a. How to find out your release
"Help" → "About the program" (or the ℹ icon in the top right corner). The window that opens shows the platform version (for example, 8.3.25.x) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below have been verified specifically on this release; on earlier ones the placement of fields may differ.
3. How to fill it out
The fields go from top to bottom. Mandatory ones are marked explicitly.
Organization (mandatory). The legal entity or SP that owns this cash desk. If there is one organization in the database, it will be filled in automatically. Make a mistake, and revenue and VAT will go to the wrong declaration.
CRM / CRM Cash Desk (mandatory). You select a specific cash register from the "CRM Cash Desks" directory. It is linked to the cash accounting account (usually 1010) and the warehouse from which goods are written off. If the directory is empty, set up the CRM in advance, otherwise the document will not be posted.
Date (mandatory). The shift closing date. Set the actual trading day — the revenue will fall into the period by this date. You cannot backdate the closing of a shift for an already submitted VAT period without correcting the declaration.
Shift number. The Z-report number from the tape. It is used for reconciliation with the fiscal drive. If it diverges from the tape, there will be a question during a tax authority audit.
Payment methods / revenue. Here you distribute the shift total by types of payment:
- Cash — money in the CRM cash desk, account 1010;
- By payment card (acquiring) — the amount by terminal. It does not go straight to 1030, but to the acquiring settlements account (1030 or a transit payment card settlements account — depends on the acquiring settings). The bank will credit it, less the commission, the next day.
The sum of all payment methods must match the Z-report total. If it doesn't match, the cash desk will not "close" in accounting.
Goods table (nomenclature). Filled in if you keep quantitative-total accounting of retail (warehouse "by nomenclature"). You indicate what and how much was sold, the VAT rate (16%), the income accounts (6010) and cost accounts (7010). With retail accounting "at selling prices" (account 1330 with a trade markup), the detailed nomenclature need not be filled in — the goods will be written off by turnover.
VAT rate (critical). By default — 16% (effective in the RK from 2026). If the organization is on the simplified regime and is not a VAT payer, the rate is "Without VAT". Leave 12% from old settings, and you will understate the VAT payable.
Income / expense item, subdivision — analytics for management reports. They do not affect the tax amount, but an empty item will complicate revenue analysis.
Check the total, click "Post and close".
4. Worked example with entries
Store "Bereke" (LLP, VAT payer, general tax regime). Shift for September 6, 2026.
- Z-report total: 580,000 ₸ including VAT.
- Of which in cash — 350,000 ₸, by card — 230,000 ₸.
- VAT rate — 16%.
- Cost of goods sold — 320,000 ₸.
We calculate VAT "included": 580,000 ÷ 116 × 16 = 80,000 ₸. Revenue without VAT: 580,000 − 80,000 = 500,000 ₸.
When posted, the document generates entries:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1010 | 6010 | 350,000 | Cash revenue |
| 1030 | 6010 | 230,000 | Acquiring revenue |
| 6010 | 3130 | 80,000 | VAT 16% charged on retail |
| 7010 | 1330 | 320,000 | Cost of goods sold written off |
Result: income from sales without VAT — 500,000 ₸, VAT payable — 80,000 ₸, gross income for the shift — 500,000 − 320,000 = 180,000 ₸.
If retail is accounted for at selling prices, a reversing entry for the trade markup will be added (account 1330, markup subaccount) — it removes the "extra" surcharge from the cost, leaving the real purchase price on 7010.
5. Types of operation
The document covers several scenarios of one shift:
- Cash sale — money into the CRM cash desk (1010).
- Sale by payment cards — acquiring, crediting through the bank (1030).
- Mixed payment — part of the receipt in cash, part by card.
- Return within the shift — reduction of revenue by the amount of returned receipts (negative line), the goods are returned to the warehouse: Dr 1330 Cr 7010.
- Cash deposit / withdrawal — change and collection are recorded by separate cash documents, but are linked to the shift.
- Sale without VAT — for non-VAT payers the rate is "Without VAT", the entry to 3130 is not generated.
6. What is generated upon posting
Accounting entries — for income (6010), VAT (3130), money (1010/1030) and cost (7010/1330), as in the example above.
Register movements:
- VAT register (sales) — for line 300.00 of the VAT declaration (form 300.00);
- "Revenue" / "Retail Sales" register — for cash desk analytics;
- warehouse registers "Goods in Warehouses" and "Cost" — write-off of quantity and value;
- "Cash Funds" register — receipts through the CRM cash desk and acquiring.
Electronic documents. For retail receipts to individuals an ESF, as a rule, is not issued — retail is exempt from the mandatory issuance of an ESF when selling for cash to the end consumer. An ESF (via the ESF IS) is drawn up only if the buyer is a legal entity/SP and requires an invoice; then it is issued as a separate document "Invoice (ESF)" on the basis of the sale, not the cash shift. An AWB (accompanying waybill for goods) for retail is usually not required — it is needed at the stage of receipt/movement of controlled goods.
7. Printed forms
- Cashier-operator report certificate (analogous to form KM-6);
- Retail Sales Report for the shift;
- Goods report for the sold nomenclature;
- Register of receipts of the shift (with detailed accounting of receipts).
Printing — the "Print" button in the document header. The Z-report as a fiscal document is printed on the CRM itself, not in 1C.
8. Common mistakes
"The value of the attribute 'CRM Cash Desk' is not filled in" — the cash register is not selected. Open the document and specify the CRM; if there is no directory, set up the cash desk in the section "Sales" → "CRM Cash Desks".
"Insufficient inventory in the warehouse. Nomenclature '…', warehouse '…'" — you sold more than is listed in the balances. Check whether the goods have been received (whether there is an unposted "Inventory Receipt"), and whether the CRM warehouse matches the receipt warehouse. As long as the balance is negative, the cost will be written off incorrectly.
"The amount by payment methods does not correspond to the document amount" — cash plus card do not equal the Z-report total. Recalculate the payment breakdown.
VAT calculated at 12% — the old rate remained in the CRM settings or the line. Set 16% and repost; otherwise you will understate the VAT line in form 300.00.
"The document date is earlier than the change prohibition date" — an attempt is being made to close the shift in a closed period. Remove the editing prohibition date (Administration → Prohibition dates) or post with the current date.
9. FAQ
Q: What is the VAT rate in the cash shift in 2026? A: 16%. The retail price includes VAT, the program allocates it by calculation: amount ÷ 116 × 16.
Q: Do I need to issue an ESF for each retail receipt? A: No. When selling to an individual for cash, an ESF is not required. It is issued separately only if the buyer is a legal entity or SP and requests an invoice.
Q: How do I record a card payment? A: Distribute the amount to the "By payment card" payment method. It will go to the acquiring account (1030 or transit), and the actual crediting from the bank, less the commission, you will post with the next day's bank statement.
Q: What to do with a return of goods during the shift? A: Enter a return line (negative quantity) or a separate return document. Revenue will decrease, the goods will return to the warehouse with the entry Dr 1330 Cr 7010.
Q: Why doesn't the cost match? A: Most likely the goods have not been received or were sold from a different warehouse. Check the balances in the CRM warehouse and whether receipts have been posted. A negative balance gives zero or distorted cost.
Q: Can one shift be closed with several documents? A: No, one document "Cash Shift" per CRM shift. Otherwise you will double the revenue and VAT.
Q: Where does the revenue go for the VAT declaration? A: To the VAT register for sales, from where it is rolled up into form 300.00. The account for charged VAT is 3130.
Q: How is the acquiring bank's commission accounted for? A: It is not reflected in the cash shift. The commission is written off when the money is credited by the bank statement: Dr 7210 (expenses) Cr 1030.
Q: Retail at selling prices — what about the markup? A: When accounting on 1330 at selling prices, the document additionally reverses the trade markup, leaving the purchase price of the goods on 7010.
Q: The shift for the previous month is already in a submitted VAT period — how do I post it? A: Post with the current date or remove the prohibition date and submit an additional declaration 300.00 if the VAT amount has changed.
10. Related documents
On the basis of / together with:
- CRM Cash Desks (directory) — source of the cash account and warehouse;
- Inventory (services) Receipt — receipt of goods that are then sold in the shift;
- Setting Nomenclature Prices — retail prices for receipts.
What is entered on the basis of the cash shift:
- Cash receipt order / cash desk report — recording cash revenue;
- Receipt to the current account — crediting of acquiring from the bank;
- Invoice (ESF) — if a legal-entity buyer requested an invoice;
- Return of goods from the buyer — for a return after the shift is closed.
How to find out your release: "Help" → "About the program" — it shows the platform version and configuration release.
The manual is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. On other releases the placement of individual fields may differ.