Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You are selling a machine tool. The buyer has sent a contract, is rushing you for the acceptance certificate, and asks for an ESF "by noon today." The fixed asset card shows an initial cost of 5,000,000 ₸ and depreciation, while the contract shows a sale price of 2,800,000 ₸ plus VAT. You can't post this manually: you need to remove the asset from the books, write off accumulated depreciation, recognize income, charge 16% VAT, and issue an electronic invoice. All of this is done by a single document — "Transfer of FA". Let's go through it step by step.
1. Purpose
The document records the disposal of a fixed asset through sale (transfer) to a buyer. It removes the FA from the books, writes off accumulated depreciation and residual value, recognizes income from the sale, charges VAT, and prepares data for the ESF. This is not a write-off due to wear (there is "Write-off of FA" for that) and not an internal transfer.
2. Where to find it
Menu path: section "FA and IA" → block "Disposal of FA" → "Transfer of FA". A journal opens; the "Create" button starts a new document.
A quick way is the navigation link. Menu "Tools" → "Go to navigation link" (or the link icon in the header), paste:
e1cib/list/Документ.ПередачаОС
A list of all FA transfers for the organizations you have access to will open.
2a. How to find out your release
"Help" → "About" (or the "i" icon in the upper right corner). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". This instruction is designed for exactly this release. If yours is older, some fields may be named differently.
3. How to fill it in
Header
- Organization (REQUIRED). Filled in automatically if there is only one organization. If there are several, choose the one on whose balance sheet the FA is recorded. If you make a mistake, the document won't find the asset and its depreciation.
- Counterparty (REQUIRED) — the buyer. It determines whose receivable (account 1210) is created and for whom the ESF is issued. For an individual, enter the IIN in the card — otherwise the ESF won't pass validation.
- Contract (REQUIRED) — with the type "With buyer". It determines the settlement currency and the mutual settlements account. A "With supplier" contract won't be substituted here, and the mutual settlements will go the wrong way.
- Date — the date of transfer of ownership. It determines the posting period and the month in which depreciation ends.
The "Fixed Assets" table section
You add a row and select the Fixed asset from the reference book (REQUIRED). Then:
- Price — the sale price per unit excluding VAT. This is your income, not the residual value. Don't confuse them: the program takes the residual value itself from the accounting records.
- VAT % — for a taxable sale, set 16%. The VAT amount will be calculated automatically. If the FA is sold with an exemption (for example, a land plot), set "Without VAT".
- VAT amount, Total — calculated by the program. "Total" = price excluding VAT + VAT; this is the amount to be received from the buyer.
The "Accounts" tab (check before posting)
Here the accounts from the FA settings are substituted in advance, but they are visible and can be corrected:
- FA account — 2410 (fixed assets).
- Depreciation account — 2420 (accumulated depreciation).
- Income account — 6210 "Income from disposal of assets".
- Expense account (residual value) — 7410 "Expenses on disposal of assets".
- VAT account — 3130 "VAT payable".
FA event and depreciation
In the "FA event" field, select an event with the type "Transfer" (it can be created in the reference book). This records the fact of disposal in the object's history. The set "Charge depreciation" checkbox will accrue additional wear for the month of disposal — important if you are selling in the middle of the month and depreciation for that month has not yet been posted by the scheduled document.
4. Worked example with postings
We are selling a milling machine to Barys LLP.
Initial data from the FA card:
- Initial cost: 5,000,000 ₸
- Accumulated depreciation: 3,000,000 ₸
- Residual value: 2,000,000 ₸
Sale terms under the contract:
- Price excluding VAT: 2,800,000 ₸
- VAT 16%: 448,000 ₸
- Total payable: 3,248,000 ₸
When posted, the document will generate:
| No. | Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|---|
| 1 | 2420 | 2410 | 3,000,000 | Accumulated depreciation written off |
| 2 | 7410 | 2410 | 2,000,000 | Residual value written off to expenses |
| 3 | 1210 | 6210 | 2,800,000 | Income from FA sale recognized |
| 4 | 1210 | 3130 | 448,000 | VAT 16% charged |
Total buyer receivable (1210) — 3,248,000 ₸. Financial result: income 2,800,000 − residual value 2,000,000 = profit 800,000 ₸ (the difference between turnovers of 6210 and 7410).
The buyer will settle the payment separately — with the "Receipt to current account" document: Dr 1030 Cr 1210 = 3,248,000 ₸.
5. Types of operation
The document works in one key scenario — sale (disposal) of an FA to a buyer. Within it, it handles three tasks at once:
- removing the asset from the books and writing off depreciation;
- recognizing income and expense (residual value);
- charging VAT and preparing the ESF.
If the asset is transferred not for payment (for example, to charter capital or free of charge), check the income/expense accounts and the VAT rate — the economics of the operation change, but the document itself is the same.
6. What is generated upon posting
Accounting and tax postings — see the example above (the "Accounting and Tax Accounting" register).
Movements in FA registers:
- "State of organizations' FA" — the asset receives the state "Removed from records";
- "FA depreciation accrual" and "Methods of reflecting depreciation expenses" — depreciation on the asset stops;
- "Initial FA information" — the record for the asset is closed.
VAT and mutual settlements registers:
- VAT registers — a record is generated for the sales ledger and the subsequent issuance of the ESF;
- "Mutual settlements with counterparties" / "Settlements for sales" — the buyer's debt grows.
Electronic documents. Based on the posted document, an ESF (electronic invoice) is issued in the ESF IS — via "Create based on" → "Invoice (ESF)". An SNT for an FA is usually not issued: accompanying waybills for goods are intended for goods from the withdrawal/traceability list, not for fixed assets. If a specific asset does not fall under the SNT requirement, no waybill is needed.
7. Printed forms
Via the "Print" button the following are available:
- Fixed asset acceptance-transfer certificate (FA form) — the main primary document for the buyer;
- Invoice / ESF — the electronic invoice is uploaded to the ESF IS, the paper printed form is used for reference;
- Accounting reference — based on the document's movements (for internal control).
8. Common mistakes
"Fixed asset ... not accepted for accounting" / "FA state not found". The asset has not been posted with the "Acceptance of FA for accounting" document or is recorded under another organization. Check the organization in the header and the FA history.
"VAT accounting account not filled in" or VAT was not charged. The row has "Without VAT", although the sale is taxable. Set 16% and repost.
"The document cannot be posted: depreciation for the current month is not accrued". You are selling in the middle of the month, and wear for the month of disposal has not been calculated. Enable the "Charge depreciation" checkbox in the document or post the scheduled "FA Depreciation" up to the sale date.
The buyer's debt went to the wrong place (a balance on 3310 is visible). A contract with the type "With supplier" was substituted in the header. Replace it with a "With buyer" contract.
The ESF fails validation on the counterparty. The buyer's BIN/IIN or address is not filled in. Complete the counterparty card and recreate the ESF.
9. FAQ
How does "Transfer of FA" differ from "Write-off of FA"? "Transfer of FA" is a sale/transfer to a buyer: there is income (6210), VAT, and a receivable. "Write-off of FA" is liquidation due to wear or unfitness: there is no income and no sales VAT, the residual value goes to expenses.
What is the VAT rate when selling an FA in 2026? The standard rate is 16%. 12% is an outdated value from previous years, not applied in 2026.
Do I need to accrue depreciation for the month of disposal? Yes, if you are selling before the scheduled depreciation for the month has run. Enable the "Charge depreciation" checkbox — the document will accrue additional wear up to the transfer date.
How to issue an ESF for a sold FA? From the posted document: "Create based on" → "Invoice (ESF)", fill it in and send it to the ESF IS. The issuance deadlines are the same as for a sale.
What if we sell an FA below its residual value? There will be a loss: the turnover on 7410 (residual value) is greater than the turnover on 6210 (income). This is normal, the document will post. The loss is generated automatically as the difference between turnovers.
We are selling an FA to an individual — is an ESF needed? If the organization is a VAT payer and there is an issuance requirement, the ESF is issued to an individual as well (by IIN). For cash settlements, add a cash receipt document.
How to sell an asset without VAT (for example, a land plot)? In the table section row, set "Without VAT". No posting on 3130 will be generated, and an exempt turnover will go to the ESF.
Is an SNT needed when transferring an FA? As a rule, no: SNTs are issued for goods subject to traceability/withdrawal. An ordinary fixed asset does not fall under this requirement. Check the specific code of the asset.
Why were no depreciation postings (2420) generated? Most likely, the asset has zero accumulated depreciation or depreciation was not accrued. Check the FA card and the "FA depreciation accrual" register.
We sold an FA, but the buyer is not paying — where can I see the debt? In the balance sheet for account 1210 for this counterparty. Payment will close the debt with the "Receipt to current account" document (Dr 1030 Cr 1210).
10. Related documents
What the asset in "Transfer of FA" is based on:
- "Acceptance of FA for accounting" — before the sale the asset must be accepted for accounting;
- "FA Depreciation" (scheduled) — generates the accumulated depreciation that the document will write off.
What is entered based on "Transfer of FA":
- "Invoice (ESF)" — the electronic invoice for the sale;
- "Receipt to current account" — payment from the buyer (closes 1210);
- if necessary — "Sales adjustment", if the price or amount has changed.
How to find out your release: "Help" → "About" — there the platform version and configuration release are shown.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When updating the configuration, verify the field names and accounts.