--- title: "Document \"Receipt of Additional Expenses\" (Documents.ПоступлениеДопРасходов)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/dokument-postuplenie-dop-rashodov-documents-postupleniedo-en source: BuhGPT --- # Document "Receipt of Additional Expenses" (Documents.ПоступлениеДопРасходов) > **TL;DR:** 1. Object identification Parameter Value Object type Document (Documents) Object name ПоступлениеДопРасходов Full path Документ.ПоступлениеДопРасходов Synonym “Receipt of additional expenses” Configuration Accounting for Kazakhstan, revision 3.0 (version 3.0.74.2) Country of a --- 1. Object identification Parameter Value Object type Document (Documents) Object name ПоступлениеДопРасходов Full path Документ.ПоступлениеДопРасходов Synonym “Receipt of additional expenses” Configuration Accounting for Kazakhstan, revision 3.0 (version 3.0.74.2) Country of accounting Republic of Kazakhstan Accounting currency Tenge (₸) Purpose. The document records additional expenses allocated to the cost of inventory (IWM), fixed assets (FA), or intangible assets (IA). Typical cases include transport services, storage services, loading and unloading operations, customs duties, installation, and commissioning. Expenses may come from a third-party counterparty (external costs with and without VAT) or represent an internal redistribution of a division's costs within the organization. The document increases the actual (accounting) value of assets and generates movements in accounting (AC), tax accounting (TA), and VAT accounting. Where to find in 1C: section “Main activity” → “Receipt of additional expenses”. Navigation link: e1cib/list/Документ.ПоступлениеДопРасходов 2. Header attributes and tabular sections 2.1. Mandatory header attributes Attribute Purpose Организация The organization on whose behalf the expense receipt is recorded Контрагент Supplier of the service/expense (for external expenses) ДоговорКонтрагента The contract under which mutual settlements are conducted ВидОперации Determines the accounting scheme: “Services of third-party organizations”, “Internal expense”, etc. ВидУчетаНУ Type of accounting for taxation purposes (affects accounts and recognition in TA) ВалютаДокумента Settlement currency for the document КурсВзаиморасчетов / КратностьВзаиморасчетов Rate and multiplicity of the mutual settlement currency to tenge (for foreign-currency contracts) СпособРаспределения Rule for allocating the expense amount: “By amount”, “By quantity”, “By weight”, etc. СтавкаНДС VAT rate on the expense. For the RK from 2026, the standard rate is 16% СчетУчетаРасчетовСКонтрагентом Account for settlements with the counterparty (per the RK chart of accounts — 3310) СчетБУ / СчетНУ Accounting and tax accounting accounts for the expenses/asset Номенклатура Item position of the expense (service), for reference If any of the listed fields is not filled in, the document is not posted: 1C displays the error “Field … is not filled in”. 2.2. Tabular section “Goods” Expenses allocated to IWM. Column Purpose Номенклатура The item to which the additional expense is allocated ДокументПартии The batch document (receipt) whose cost is being increased Количество Quantity from the batch document (allocation base) Коэффициент Weighting coefficient for expense allocation СчетУчетаБУ Item accounting account (per the RK chart — 1330) НДСВидОборота Turnover classification for VAT purposes НДСВидПоступления Type of VAT receipt (for the purchase ledger / form 300.00) 2.3. Tabular section “FA” Expenses allocated to the cost of fixed assets. Column Purpose ОсновноеСредство FA object whose value is being increased СчетУчетаБУ Account for capital investments/FA СчетУчетаНДС Account for input VAT СчетУчетаНУ Tax accounting account ПодразделениеОрганизации Division of operation/accounting of the FA МОЛОрганизации Financially responsible person НДСВидОборота, НДСВидПоступления VAT classification 2.4. Tabular section “IA” Expenses allocated to the cost of intangible assets. Column Purpose НематериальныйАктив IA object СчетУчетаБУ, СчетУчетаНДС, СчетУчетаНУ Accounting accounts НДСВидОборота, НДСВидПоступления VAT classification 2.5. Tabular section “JointActivityParticipants” Column Purpose УчастникСовместнойДеятельности The participant to whom the share of expenses is allocated in joint activity 3. Forms Form Purpose Document form (ФормаДокумента) Main input/editing form: header, tabular sections “Goods”/“FA”/“IA”, choice of allocation method, VAT rate List form (ФормаСписка) List of documents, filtering and grouping, transition to input and printing Selection form (ФормаВыбора) Selecting a document from other objects (entering based on, picking) Service printed forms (accounting statement, invoice if necessary) are invoked by print commands from the document/list form. 4. Key module procedures BSL evidence for this version is not attached. Below is the typical set of handlers characteristic of a document of this kind in the “Accounting for Kazakhstan 3.0” configuration. Object module: - ОбработкаПроведения(Отказ, РежимПроведения) — generates movements in the accounting and VAT registers; allocates the expense amount across rows according to СпособРаспределения; calculates amounts excluding VAT and VAT by СтавкаНДС. - ОбработкаЗаполнения(ОснованиеЗаполнения, СтандартнаяОбработка) — filling in the header and tabular sections when entering based on (invoice, IWM/FA receipt, advance report). - ПередЗаписью(...) — control of the correctness of the allocation calculation, recalculation of totals. - ПроверитьЗаполнение(...) — check of mandatory attributes (list in section 2.1). Form module: - ПриСозданииНаСервере / ПриОткрытии — form initialization, setting visibility and availability by ВидОперации. - ВидОперацииПриИзменении — switching the accounting scheme (external expense / internal expense / FA / IA). - СпособРаспределенияПриИзменении, <ТабличнаяЧасть>КоличествоПриИзменении — recalculation of coefficients and allocation amounts. - СтавкаНДСПриИзменении — recalculation of the VAT amount (for the RK 2026 — 16%). 5. Posting and movements When posted, the document generates movements in the accounting registers (AC and TA) and in the VAT subsystem registers. Specific accounts follow the standard RK chart of accounts. 5.1. External expense on IWM (operation type “Services of third-party organizations”, with VAT) Dt 1330 “Goods” Ct 3310 “Short-term AP to suppliers” Amount: AllocationAmount (excluding VAT) Dt 1420 “VAT recoverable” Ct 3310 “Short-term AP to suppliers” Amount: AllocationAmountVAT (16% of the base) Example: expense 100,000 ₸ excluding VAT, VAT 16% = 16,000 ₸. Dt 1330 100,000 ₸ / Ct 3310 100,000 ₸; Dt 1420 16,000 ₸ / Ct 3310 16,000 ₸. Total AP = 116,000 ₸. 5.2. Internal expense (cost redistribution, without VAT) Dt 1330 “Goods” Ct Amount: AllocationAmount An external counterparty is not involved, VAT is not charged. The cost of IWM is increased at the expense of the own division's costs. 5.3. Expenses on fixed assets Dt Ct 3310 “Short-term AP to suppliers” Amount: AllocationAmount (excluding VAT) Dt 1420 “VAT recoverable” Ct 3310 “Short-term AP to suppliers” Amount: AllocationAmountVAT Costs of delivery, installation, and customs clearance increase the initial value of the FA. 5.4. VAT registers and electronic documents - Movements are generated in the VAT accounting registers (to reflect creditable VAT and the subsequent generation of form 300.00). - With deferred VAT crediting (scenario 3.5), VAT is credited in the next tax period — the amount is recorded in the deferred VAT register, and the crediting movement is transferred. - The incoming expense is confirmed by an ESF (IS ESF); when moving accompanying goods, an SNT may be involved. The additional expenses document itself does not issue an ESF — it relies on the supplier's ESF. Apply the 16% VAT rate for 2026 operations. For expenses dated to periods before 2026, the VAT rate may differ — this requires verification by the operation date. 6. Related objects and entry based on Entry based on (the document is created based on): - Документ.СчетФактураПолученный — based on the counterparty's invoice (scenario 3.3); - Документ.ПоступлениеТМЗиУслуг / FA/IA receipt — an addition to a previously recorded batch; - Документ.АвансовыйОтчет — expenses paid by an accountable person. Objects linked during posting: - Accounting registers (Self-supporting) — AC/TA entries; - Accumulation registers of the VAT subsystem; - Справочник.Номенклатура, Справочник.ОсновныеСредства, Справочник.НематериальныеАктивы — objects whose value is increased; - Справочник.Контрагенты, Справочник.ДоговорыКонтрагентов — settlements on account 3310; - Документ.<ДокументПартии> — the IWM batch whose cost is corrected by the allocation. Based on this document, you can enter payment documents (debit from the current account, account 1030) to pay the supplier and an invoice if necessary. 7. Extension points - Configuration extensions (adopt/subscriptions): overriding ОбработкаПроведения, ОбработкаЗаполнения, ПередЗаписью to add your own allocation analytics. - Event subscriptions (ПодпискиНаСобытия) — for documents of this kind when integrating with external systems (for example, auto-loading expenses from transport services). - Custom allocation methods — extending the СпособРаспределения enumeration and the corresponding logic in the object module. - Additional attributes and information (SSL mechanism) — on the header and tabular sections without removing from support. - Exchange rules / ESF registration — integration points with IS ESF and SNT for matching incoming electronic documents. - Printed forms — adding your own layouts through the print command extension. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_