Document "Receipt Adjustment" (Documents.КорректировкаПоступления) — Accounting for Kazakhstan 3.0.74.2

1. Identification

Purpose. The document is intended for modifying a previously registered receipt of inventory, services and fixed assets from a supplier: revision of quantity, price, amount, VAT rate and VAT amount for the lines of the original receipt. Each line of the tabular sections stores a pair of values, “before change” and the new value, so that when posted, only the delta of the adjustment (additional accrual or reversal) is reflected in accounting and taxes, rather than the entire amount anew.

Logically it is a “mirror” of the “Sales Adjustment” document, but on the buyer's side: the VAT movement goes not toward accrual, but toward offset/refund. The key Kazakhstan specificity — a purchase adjustment affects the amount of VAT credited toward offset, requires reconciliation with the invoice (including the electronic one — ЭСФ) and is reflected in the obligations of the IS ЭСФ circuit.

The VAT rate in the RK for 2026 is 16%. MRP = 4,325 ₸, MZP = 85,000 ₸ (used in related calculations and for threshold control, not in the document itself).

2. Header attributes and tabular sections

Header attributes

Tabular sections

Each line stores both the old value (column “BeforeChange”) and the new one — movements are formed by their difference.

3. Forms

4. Key module procedures

In the attached evidence, the module text (BSL) is not provided — below are the typical handlers for a document of this type in BK 3.0. Specific module lines are clarified against the code of the version.

Object module (ОбъектМодуль):

• ОбработкаПроведения(Отказ, РежимПроведения) — forms register movements on the delta (“new minus BeforeChange”); when the amount decreases, the movements are reversing (with a minus sign); when РучнаяКорректировка = Истина, auto-posting does not overwrite the movements.
• ОбработкаЗаполнения(ДанныеЗаполнения) — filling of the header and tabular sections when entered on the basis of a receipt/invoice (transfer of lines, accounts, VAT rates, filling in the “BeforeChange” columns).
• ОбработкаПроверкиЗаполнения(Отказ, ПроверяемыеРеквизиты) — control of mandatory header attributes, consistency of accounting/tax amounts, correspondence of the document being corrected to the basis.

Form module (ФормаДокумента):

• ПриСозданииНаСервере — configuration of column visibility depending on ВидОперации (correction/by agreement).
• ВидОперацииПриИзменении — switching the line filling mode and the availability of the attribute ИсправляемыйДокументПоступления.
• Line recalculation handlers: when the new Количество/Цена/СтавкаНДС changes, Сумма, СуммаНДС, Всего are recalculated.

5. Posting and movements

The document writes to 6 registers. The logic — reflection of the difference between the new value and “BeforeChange” (additional accrual or reversal with a minus sign upon decrease).

Accumulation registers

Accounting registers

Entries (accounts — typical for the “Standard” chart of the RK)

Upon an increase in the acquisition cost:

Upon a decrease in the amount, the same entries are formed as reversing (with a minus sign).

Specific accounts are taken from the line fields (СчетУчетаБУ/НУ, СчетУчетаНДС, СчетЗатратБУ/НУ). The account numbers are given as typical for the “Standard” chart. Other RK accounts used: 1210 (short-term AR from customers), 1030 (money in current accounts), 3130 (VAT payable), 6010 (revenue from sales), 7010 (cost of sales).

6. Related objects and entry on the basis

Entry on the basis (the document is created from):

• Документ.ПоступлениеТМЗиУслуг (or a receipt analog) — the main scenario;
• received invoice / ЭСФ.

Related objects:

• Документ.КорректировкаРеализации — the “mirror” document on the seller's side;
• Перечисление.ВидыОперацийИсправленияПоступленияРеализации — operation type (“by agreement of the parties” / “correction”);
• documents and processors of the IS ЭСФ / СНТ circuit — for reconciliation and uploading of electronic invoices;
• VAT recoverable registers — for VAT declarations.

Typical scenarios:

1. Retro-discount/markdown by agreement of the parties — operation type “by agreement of the parties”, the delta of price/quantity is reflected.
2. Correction of one's own error — operation type “correction”, ИсправляемыйДокументПоступления is filled in, tax movements are attributed to the period of the original document.
3. Adjustment of a fixed asset receipt — new Сумма, СтавкаНДС, СуммаНДС in the “FA” tabular section, control of ПодразделениеОрганизации and МОЛОрганизации.
4. Analysis of a previously posted adjustment — comparison of the “BeforeChange” columns and the new values, viewing of the movements.
5. Manual adjustment of movements — the РучнаяКорректировка flag for manual editing of registers.

7. Extension points

• Event subscriptions (ПодпискаНаСобытие) on ОбработкаПроведения/ОбработкаЗаполнения — for additional movements or overriding of accounts.
• Configuration extension (borrowing of the object/form module) — adding attributes, tabular section columns, changing the logic of operation types.
• Common modules for filling accounting accounts — overriding of СчетУчетаБУ/НУ, СчетУчетаНДС to match the accounting policy.
• Integration rules with IS ЭСФ — fine-tuning of the upload of adjustment ЭСФ/СНТ.
• Additional processors/reports (ДополнительныеОтчётыИОбработки) — binding to the document form and list.

“Requires verification” (version-specific): the exact set of columns of the “FA”/“Services” tabular sections and the specific lines of the module procedures — are clarified against the code of version 3.0.74.2.