--- title: "Document \"Receipt Adjustment\" (Documents.КорректировкаПоступления) — 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-korrektirovka-postupleniya-documents-korrektirov-en source: BuhGPT --- # Document "Receipt Adjustment" (Documents.КорректировкаПоступления) — Accounting for Kazakhstan 3.0.74.2 > **TL;DR:** 1. Identification Parameter Value Object type Document (Documents) Name КорректировкаПоступления Full name Документ.КорректировкаПоступления Synonym “Receipt Adjustment” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Introduced in release 3.0.73 Interf --- 1. Identification Parameter Value Object type Document (Documents) Name КорректировкаПоступления Full name Документ.КорректировкаПоступления Synonym “Receipt Adjustment” Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Introduced in release 3.0.73 Interface section “Purchases” Navigation link e1cib/list/Документ.КорректировкаПоступления Numbering String number, length 11, within the year Accounting currency Tenge (₸), amounts stored in the document currency and in tenge 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 Attribute Purpose Номер, Дата Identification and date of the adjustment document Организация Buyer organization on whose behalf the adjustment is drawn up Контрагент Supplier for whose settlements the purchase is being adjusted Договор Contract with the supplier (currency, settlement procedure) ВидОперации Value from the enumeration ВидыОперацийИсправленияПоступленияРеализации: “by agreement of the parties” (retro-discount, markdown, surcharge) or “correction” (mode of correcting primary documents) ДокументОснование Reference to the original receipt document on the basis of which the adjustment was created ИсправляемыйДокументПоступления Filled in for the operation type “correction” — reference to the document being corrected НалоговыйПериод Determines the period of attribution of tax movements (when correcting a past period, movements are attributed to the period of the original document) Валюта, КурсВзаиморасчётов Document currency and rate to tenge ПодразделениеОрганизации Division to which the adjustment relates (relevant for fixed assets/costs) МОЛОрганизации Materially responsible person (for inventory/fixed assets) УчитыватьКПН Indicator of reflecting the adjustment in tax accounting (register “Tax”) РучнаяКорректировка Flag for manual editing of movements: when enabled, automatic posting does not overwrite the movements Комментарий Arbitrary text Tabular sections Tabular section Purpose and key columns Goods Inventory/services being adjusted. Pairs of “BeforeChange” and new value across columns: Количество, Цена, Сумма, СтавкаНДС, СуммаНДС, Всего. Accounting accounts: СчетУчетаБУ, СчетУчетаНУ, СчетУчетаНДС, СчетЗатратБУ/НУ FA (fixed assets) Adjustment of cost/VAT for acquired fixed assets before commissioning: Сумма, СтавкаНДС, СуммаНДС, and if necessary СуммаНУ, СуммаПР Services Adjustment of the cost of works/services (when separated into a distinct tabular section) with similar pairs of columns SettlementAccounts СчетУчетаРасчетовСКонтрагентом, СчетУчетаРасчетовПоАвансам Each line stores both the old value (column “BeforeChange”) and the new one — movements are formed by their difference. 3. Forms Form Purpose DocumentForm Main form for entry and editing: header, tabular sections “Goods”/“FA”/“Services”, selection of operation type, entry of new values opposite “BeforeChange” ListForm List of documents in the “Purchases” section; search by counterparty, date, basis (e1cib/list/Документ.КорректировкаПоступления) ChoiceForm Selection of an adjustment document from other objects (entry on the basis, reports) 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 Register What it reflects РегистрНакопления.ТоварыОрганизацийБУ Adjustment of the quantity/cost of goods in the warehouse when the quantity changes РегистрНакопления.НДСКВозмещению Adjustment of VAT accepted for offset (refund) by the delta of СуммаНДС РегистрНакопления.КорректировкаНДСКВозмещению Specialized accounting of adjustments of incoming VAT — the basis for reconciliation and declarations РегистрНакопления.ОбязательстваПоЗачетуИСЭСФ Obligations on VAT offset by ЭСФ (IS ЭСФ circuit) Accounting registers Register What it reflects РегистрБухгалтерии.Типовой (Accounting) Entries on the delta РегистрБухгалтерии.Налоговый (Tax) Similar entries in tax accounting when УчитыватьКПН = Истина Entries (accounts — typical for the “Standard” chart of the RK) Upon an increase in the acquisition cost: Operation Dr Cr Acquisition cost of inventory on the delta 1330 “Goods” (СчетУчетаБУ) 3310 “AP to suppliers” (СчетУчетаРасчетовСКонтрагентом) VAT for offset on the delta of СуммаНДС 1420 “VAT recoverable” (СчетУчетаНДС) 3310 “AP to suppliers” 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: - Retro-discount/markdown by agreement of the parties — operation type “by agreement of the parties”, the delta of price/quantity is reflected. - Correction of one's own error — operation type “correction”, ИсправляемыйДокументПоступления is filled in, tax movements are attributed to the period of the original document. - Adjustment of a fixed asset receipt — new Сумма, СтавкаНДС, СуммаНДС in the “FA” tabular section, control of ПодразделениеОрганизации and МОЛОрганизации. - Analysis of a previously posted adjustment — comparison of the “BeforeChange” columns and the new values, viewing of the movements. - 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. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_