Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You shipped a batch of goods to your commission agent — a store that takes your products "for sale". There's no money yet, no sale has occurred, but the goods have physically left the warehouse. You cannot document this as an ordinary "Sale of goods": you haven't sold anything, ownership remains with you, and therefore there should be neither income nor VAT yet. If you record it as a sale, you will overstate turnover, charge excess VAT of 16%, and pay tax on goods that haven't been sold yet. The correct tool is the "Transfer of goods" document.
1. Purpose
The document records the transfer of inventory without transfer of ownership: on commission (to an agent) for subsequent sale, or for processing by an outside contractor. The goods leave the warehouse but remain on your balance sheet — they simply "move" to a separate subaccount. Income and VAT are recognized later, when the commission agent reports the sale.
2. Where to find it
Section "Sales" → "Sales (realization)" → "Transfer of goods". The "Create" button opens a new document; the operation type is switched with the button at the top of the form.
A quick way is to open the list directly in 1C. Menu "Tools" → "Go to navigation link" (or Ctrl+click on the address bar), paste:
e1cib/list/Документ.ПередачаТоваров
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens: at the top — the platform version (for example, 8.3.24), below — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". This is your configuration release. If you have a different number, the layout of fields and the set of printable forms may differ slightly.
3. How to fill it in
Fill in from top to bottom — that way the document will substitute the accounts itself and pull up the balances.
| Field | Why it matters and what happens on error |
|---|---|
| Operation type (required) | Button at the top: "Transfer on commission" or "Transfer for processing". The accounts and printable forms depend on this. Get it wrong — you'll get the wrong postings. |
| Date (required) | The date of the actual shipment from the warehouse. Balances and inclusion in the period are calculated by it. If you backdate it, check that the period is not closed. |
| Organization (required) | Your principal company. With a single organization it is substituted automatically. |
| Counterparty (required) | The commission agent (agent) or processor. This is the one TO WHOM you transfer the goods, not the buyer. |
| Contract (required) | For commission, select a contract of the type "With commission agent (agent) for sale"; for processing — "With supplier" (processor). If the contract type is wrong, the document will throw an error and won't be posted, or will incorrectly calculate the commission. |
| Warehouse (required) | The shipping warehouse. The quantity is written off from it. An empty or incorrect warehouse — won't find the balances. |
| Tabular section "Goods" | Item, Quantity, Transfer price (accounting/contractual), Amount. |
| — Accounting account | The account from which we write off: usually 1330 "Goods". Substituted automatically by the item. |
| — Account of transferred goods | Where the goods "move" to: subaccount 1330 "Goods transferred on commission" (or "…for processing"). This is the key field — it keeps the goods on the balance sheet. If you don't fill it in, it won't be posted. |
| — Item group | Needed for income analytics when you later recognize the sale. |
| Responsible / Comment | For internal control, do not affect the postings. |
The "Prices and currency" button — if you transfer at prices different from the accounting ones, or in currency. For commission, this is where the price at which the commission agent must sell (the transfer price) is set.
4. Worked example with postings
Situation. LLP "Aktobe-Trade" transfers 200 units of "Mixer K-10" to the commission-agent store LLP "Retail-KZ" for sale. The accounting cost is 3,000 ₸/unit, total 600,000 ₸. The contractual selling price for buyers is 5,800 ₸/unit (incl. VAT 16%).
Document "Transfer of goods", operation type "Transfer on commission":
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1330 "Goods transferred on commission" | 1330 "Goods in warehouse" | 600,000 | Goods written off from the warehouse to the transferred subaccount |
There is NO income or VAT on transfer — the principal's turnover will arise later. The goods are still yours, they simply lie with the commission agent.
A month later the commission agent sold 150 units and sent a "Commission agent's (agent's) report on sales". Sold for 150 × 5,800 = 870,000 ₸, of which VAT 16% = 120,000 ₸, income excluding VAT = 750,000 ₸. Cost of goods sold: 150 × 3,000 = 450,000 ₸. The postings are now generated by the "Commission agent's report":
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 "Accounts receivable from buyers" | 6010 "Income from sales" | 750,000 | Income from sale through the commission agent recognized |
| 1210 | 3130 "VAT payable" | 120,000 | VAT 16% charged on the turnover |
| 7010 "Cost of sales" | 1330 "Goods transferred on commission" | 450,000 | Cost of goods sold written off |
The remaining 50 units (150,000 ₸) stay on the "Goods transferred on commission" subaccount until they are sold or returned.
5. Operation types
- Transfer on commission — the goods are transferred to a commission agent/agent for sale on your behalf or on the agent's behalf. Ownership is retained by you. This is how work with marketplaces, dealers "for sale", and consignment is accounted for.
- Transfer for processing — raw materials/materials are given to an outside processor (toll/customer-supplied scheme). The materials move to the "…transferred for processing" subaccount. You then receive the finished products with the "Receipt from processing" document.
6. What is generated on posting
Accounting postings — only an internal movement across 1330 subaccounts (from the warehouse → to commission/for processing). Neither 6010 nor 3130 is involved on transfer.
Movements in accumulation registers:
- "Goods in warehouses" — decrease in the warehouse balance;
- "Goods transferred" (on commission / for processing) — increase in the balance held by the counterparty;
- "Goods of organizations" — quantitative and total accounting.
Electronic documents:
- ESF (IS ESF). The principal issues an electronic invoice to the commission agent with the "under a commission agreement" attribute. Issuing is launched from the document with the "Issue ESF" button or through the "Electronic invoices" workplace.
- SNT (accompanying waybill for goods). Issued if the goods are traceable/withdrawn from circulation, excisable, or move through a virtual warehouse. For ordinary goods, an SNT may not be required when transferring on commission — check against the list for your item.
7. Printable forms
From the document (the "Print" button) the following are available:
- Waybill for release of inventory to third parties (form Z-2) — the main form for transferring inventory;
- Acceptance and transfer act for goods (for commission);
- Waybill for transfer for processing (for the processing operation);
- Invoice / ESF — the printable form of the electronic invoice.
8. Common mistakes
- "The 'Contract' field is not filled in" — select a contract with the counterparty. Check that the contract has the correct type: for commission — "With commission agent (agent) for sale".
- "The contract type does not match the operation type" — you selected, for example, a "With buyer" contract for commission. Open the contract card and change the type to commission, or create a new one.
- "The account of transferred goods is not filled in" — the transfer account is empty in the goods line. Fill in subaccount 1330 "Goods transferred on commission".
- "Insufficient inventory '…' in warehouse (short by N)" — there is not that much of the goods in the warehouse as of the document date. Check the receipt, date, and warehouse; with batch accounting — the availability of the batch.
- VAT/income charged by mistake — if you see 6010 or 3130 in the postings, you most likely recorded the operation with "Sale of goods" rather than "Transfer". For commission, income and VAT arise only under the "Commission agent's report".
9. FAQ
Questions and answers are in the block below.
10. Related documents
On the basis of what it is entered: on its own or on the basis of a "Customer order" (if the commission agent sent a request). The goods must be received in advance with the "Receipt of goods and services" document or produced.
What is entered on the basis of "Transfer of goods":
- "Commission agent's (agent's) report on sales" — the principal recognizes income, VAT, and cost;
- "Return of goods from the commission agent" — for the unsold balance;
- "Receipt from processing" — receipt of finished products from the processor;
- ESF — electronic invoice.
How to find out your release: "Help" → "About the program" — there the platform version and the configuration release are indicated.
The guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.