Document "Retail Sales Report" (Documents.ОтчетОРозничныхПродажах) — Accounting for Kazakhstan 3.0

1. Identification

Purpose. The document reflects retail sales of goods and services for a shift/day with automatic calculation of VAT (in the RK from 2026 — 16%) and excise. It is used by accountants and cashiers to formalize revenue by retail outlet, account for cash and cashless payments, and subsequently synchronize with electronic invoices (ESF) and SNT. It is created daily or at the end of a shift based on cash register data, and can be filled in manually or from an inventory document. It generates movements across the registers of goods, sales, VAT, excise, and across accounting accounts (AA/TA). It serves as the basis for issuing an invoice to the buyer.

2. Header attributes and tabular sections

2.1 Header attributes (mandatory for posting)

If any of the listed attributes is not filled in, the platform will not post the document and will issue the error “Field … is not filled in”.

2.2 “Goods” tabular section

2.3 “Services” tabular section

2.4 “Payment” tabular section

The “Payment” amount must correspond to the sales total for “Goods” and “Services” — the control is performed during posting.

3. Forms

4. Key module procedures

Below are the handlers confirmed by evidence (message texts are given verbatim from release 3.0.68.1) and standard handlers for this type of document.

Object module

• ОбработкаПроведения(Отказ, РежимПроведения) — generates movements across registers and AA/TA postings. Posting queries are parameterized through the ПараметрыПроведения structure (common module ПроцедурыБухгалтерскогоУчета).
• ОбработкаЗаполнения(ОснованиеЗаполнения, …) — filling in when entering on the basis (including from inventory).
• ОбработкаПроверкиЗаполнения(Отказ, ПроверяемыеРеквизиты) — control of mandatory attributes and tabular section columns.

Manager module (МодульМенеджера)

• Group write/posting (ЗаписатьДокументы / ПровестиДокументы). Generates technological messages:
  • “Error writing document <%1>: %2” — during ПровестиДокументы;
  • “Document <%1> not posted: %2”;
  • “Document <%1> posted.” — after ОтменитьТранзакцию;
  • “Document <%1> written.” — during ПровестиДокументы.

List form (Форма.ФормаСписка)

• РазбитьДокументНаСервере — splits the document into several when the line limit is exceeded (import of large arrays). On error: РезультатОбработки = "ДокументОшибкиЗаписи" → message “Operation not performed! Errors while writing documents.”.

The message texts are accurate for release 3.0.68.1; in 3.0.74.2 the wording may differ — this requires verification on the specific version.

5. Posting and movements

When posting, the document generates accounting postings (AA) and similar records under the “Tax” chart of accounts (TA), as well as movements across accumulation registers (goods in warehouses, sales, VAT, excise).

AA postings (standard RK chart of accounts)

Note: if the cash account is used directly for settlements with the retail buyer in the database, items 1–3 may be collapsed, but the standard RK scheme posts revenue through 1210.

Calculation example (VAT 16%)

Goods sold in the amount including VAT of 116,000 ₸:

• income (Cr 6010): 116,000 / 1.16 = 100,000 ₸;
• VAT (Cr 3130): 116,000 − 100,000 = 16,000 ₸;
• at a cost of 70,000 ₸ — posting Dr 7010 Cr 1330 for 70,000 ₸.

Registers

• Register of goods/batches in warehouses — expense by quantity and cost.
• Register of sales — revenue amount for reporting.
• VAT register (sales) — data for generating ESF and the VAT declaration.
• Excise register — when selling excisable items.

6. Related objects and entry on the basis

Bases for filling in the document:

• Document “Inventory of goods” — retail sale without a cash register based on inventory results (scenario 3.2).

Entry on the basis of the “Retail Sales Report”:

• Invoice (ESF) — issuing an invoice to the buyer after posting the report (scenario 3.4); upload to the ESF IS.
• SNT (accompanying waybill for goods) — for the turnover of goods subject to accompaniment.

Related accounting objects: Cash Registers, Warehouses, Organizations, Currencies, Items, the “Main” and “Tax” charts of accounts.

7. Extension points

• Event subscriptions of the document: ОбработкаПроведения, ОбработкаЗаполнения, ПередЗаписью — for adding custom movements/checks.
• Common module ПроцедурыБухгалтерскогоУчета and the ПараметрыПроведения structure — overriding the posting and account scheme without changing the object module.
• Configuration extension (adopt) of the ФормаДокумента/ФормаСписка forms — adding attributes, commands, changing print forms.
• ESF/SNT mechanism — integration points for uploading to the ESF IS and issuing accompanying waybills.
• Document splitting (РазбитьДокументНаСервере) — configurable line limit during bulk loading.

VAT rates, tax rates and limits (VAT 16%, IIT 10/15%, MPC 10%, MPCE 3.5%, MHIC 2%, CHIC 3%, SC 5%, social tax 6%, deduction 30 MCI, MCI 4,325 ₸, MW 85,000 ₸) are set in the information registers of the taxes subsystem and are in effect from 2026.