1. Object identification
| Parameter | Value |
|---|---|
| Object type | Document (Documents) |
| Name | ПоступлениеНМА |
| Full name | Документ.ПоступлениеНМА |
| Synonym | «Intangible asset receipt» |
| Configuration | Accounting for Kazakhstan, rev. 3.0.74.2 |
| Accounting country | Republic of Kazakhstan (2026) |
| Currency of examples | tenge (₸) |
| Navigation link | e1cib/list/Документ.ПоступлениеНМА |
Purpose. The document is intended for registering the receipt of intangible assets (software, licenses, patents, trademarks, usage rights, etc.) into the organization. It is used by the accountant to record the acquisition of intangible assets from counterparties, to reflect costs in accounting and tax records, to settle with suppliers, and to account for input VAT. It supports the following operation types: purchase from a resident, receipt from a non-resident (import), accounting within a joint activity agreement. It is integrated with CIT (corporate income tax) tax accounting and automatically substitutes the accounting/tax accounts for the specific intangible asset. As a rule, it is linked to a primary document — a received invoice (ESF).
Where to find it in 1C: section «Non-current assets» → «Intangible asset receipt».
2. Header attributes and tabular sections
2.1 Mandatory header attributes
| Attribute | Purpose |
|---|---|
Организация |
The organization taking the intangible asset onto its books |
Контрагент |
Supplier of the intangible asset (resident or non-resident) |
ДоговорКонтрагента |
The contract under which mutual settlements are carried out |
ВидОперации |
Receipt type: purchase from a resident / receipt from a non-resident / joint activity |
ВалютаДокумента |
Currency of the document and mutual settlements (₸ by default) |
КурсВзаиморасчетов |
Exchange rate of the settlement currency as of the document date |
КратностьВзаиморасчетов |
Rate multiplicity of the currency |
ВидУчетаНУ |
Tax accounting attribute/type (participation in CIT calculation) |
СчетУчетаРасчетовСКонтрагентом |
Account for settlements with the supplier — under the standard KZ chart of accounts 3310 «Short-term accounts payable to suppliers and contractors» |
Other standard header attributes:
Дата,Номер,Ответственный,Комментарий, the advances accounting account, incoming document details (invoice number/date).
2.2 Tabular section «Intangible assets»
The main tabular section — a line-by-line list of intangible assets being taken onto the books.
| Column | Purpose |
|---|---|
НематериальныйАктив |
Reference to an item of the «Intangible assets» catalog |
Сумма |
Cost of the intangible asset excluding VAT (document currency) |
СтавкаНДС |
VAT rate; in KZ 2026 — 16 % (or «Without VAT» / 0 %) |
СчетУчетаБУ |
Accounting account for the intangible asset — group 2700 of the KZ chart (e.g. 2730 «Other intangible assets») |
СчетУчетаНУ |
Tax accounting account (analytics) for CIT purposes |
СчетУчетаНДС |
Input VAT account — 1420 «VAT recoverable» |
НДСВидОборота |
VAT turnover type (taxable / exempt / for deduction purposes) |
НДСВидПоступления |
Receipt classification for regulated VAT reporting |
2.3 Tabular section «JointActivityParticipants»
Filled in only for ВидОперации = СовместнаяДеятельность.
| Column | Purpose |
|---|---|
УчастникСовместнойДеятельности |
Participant of the joint activity agreement to whom the share of the intangible asset is allocated |
If any of the listed mandatory attributes/columns is not filled in, the platform will not post the document and will raise an error like «Field … is not filled in».
3. Forms
| Form | Purpose |
|---|---|
Document form (ФормаДокумента) |
Main input form: header, «Intangible assets» tabular section, invoice details, posting and printing buttons |
List form (ФормаСписка) |
List of «Intangible asset receipt» documents with filtering by organization, counterparty, period |
Choice form (ФормаВыбора) |
Selecting a document when picking it into other objects (input based on, ESF selection) |
| Invoice input form | Registration of a linked «Received invoice» / ESF directly from the receipt document |
The exact set of forms is version-dependent; when customizing, refer to the forms manager of the specific release.
4. Key module procedures
4.1 Manager module (ManagerModule)
ПодготовитьПараметрыПроведения— the central function for building register records (manager module, ~1269 lines). It builds a set of temporary tables using batch queries (ТекстЗапросаПоступление,ТекстЗапросаНДС,ТекстЗапросаЗачетАвансов, etc.), calculates accounting/tax amounts, VAT amounts and allocation, offsetting of advances to the supplier, and passes the result to the posting mechanism. It is here that the set of postings and register records is determined.
4.2 Standard handlers (general logic of the object type)
In addition to the evidence function noted above, this document type is characterized by the standard handlers:
ОбработкаПроведения(object module) — callsПодготовитьПараметрыПроведенияand records the register movements.ОбработкаЗаполнения— filling in on input based on (for example, from a «Received invoice») and substitution of accounting accounts from theСчетаУчетаНМАregister.ПриУстановкеНовыхПараметровОбъекта/ form handlers (ПриСоздании,ПриИзмененииof attributes) — filling in the rate/multiplicity, reaction to a change of operation type and organization.ОбработкаУдаленияПроведения— clearing the movements when posting is canceled.
5. Posting and register records
When posted, the document creates records in the following registers (from metadata.register_records):
| Register | What it records | Condition |
|---|---|---|
AccountingRegister.Типовой |
Accounting entries | always |
AccountingRegister.Налоговый |
Tax accounting entries (CIT) | if tax accounting is maintained (УчитыватьКПН) |
InformationRegister.СостоянияНМАОрганизаций |
The fact of the intangible asset's receipt into the organization | always |
InformationRegister.СчетаУчетаНМА |
Linking accounting/tax accounts to a specific intangible asset | always |
AccumulationRegister.НДСКВозмещению |
Input VAT accepted for deduction | if УчитыватьНДС and VAT is not included in the cost |
AccumulationRegister.НДСЗаНерезидента |
VAT on import from a non-resident | if ВидОперации = ПоступлениеОтНерезидента |
5.1 Accounting entries (KZ chart of accounts)
Receipt of an intangible asset from a resident, VAT on top (rate 16 %):
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 2730 «Other intangible assets» | 3310 «AP to suppliers» | cost excluding VAT | Intangible asset taken onto the books |
| 1420 «VAT recoverable» | 3310 «AP to suppliers» | VAT amount | Input VAT recognized |
Numeric example. A software license was acquired at a cost of 1,000,000 ₸ excluding VAT, VAT rate 16 %.
- VAT = 1,000,000 × 16 % = 160,000 ₸
- Dr 2730 Cr 3310 — 1,000,000 ₸
- Dr 1420 Cr 3310 — 160,000 ₸
- Total liability to the supplier (balance of 3310) — 1,160,000 ₸
Upon subsequent payment from the current account: Dr 3310 Cr 1030 «Cash in current bank accounts» — 1,160,000 ₸.
If VAT is included in the cost (НДСВключенВСтоимость) — the entire amount is charged to 2730, and no record is created in НДСКВозмещению:
- Dr 2730 Cr 3310 — 1,160,000 ₸.
Receipt from a non-resident (import): VAT is not charged by the supplier but is assessed by the recipient as VAT for a non-resident and is registered in AccumulationRegister.НДСЗаНерезидента; in accounting, a VAT liability is created on account 3130 «VAT payable» with a subsequent right to deduction.
Offsetting of a previously issued advance to the supplier is reflected by the entry Dr 3310 Cr advances account and is calculated in
ТекстЗапросаЗачетАвансовwithinПодготовитьПараметрыПроведения.
6. Related objects and input based on
- Received invoice / ESF (IS ESF) — the supplier's primary document; the receipt document is entered based on the ESF, or the ESF is registered based on the receipt (scenarios 3.1 and 3.4).
- SNT (accompanying waybill for goods) — for receipts requiring registration in IS ESF/SNT.
- Write-off from the settlement account / Cash disbursement order — payment to the supplier (movement on 1030 ↔ 3310).
- Catalog «Intangible assets» — the accounting object referenced by the tabular section.
- Register
СчетаУчетаНМА— the source of accounting/tax accounts when auto-filling rows. - Amortization / intangible-asset-recognition documents — the subsequent life cycle of the asset (accrual of amortization on account 2740).
Typical work scenarios:
- Creating a receipt based on an invoice (auto-fill from the ESF).
- Manual creation without a source document (in-house development, receipt from an individual).
- Modifying an existing posted document (correcting the amount, intangible asset, VAT rate).
- Registering an invoice for an already created receipt.
- Receipt of an intangible asset from a non-resident (import of a license/software).
7. Extension points
- Configuration extensions: intercepting
ОбработкаПроведенияandОбработкаЗаполненияvia&Вместо/&После; adding header attributes and tabular section columns. - Manager module: borrowing/overriding
ПодготовитьПараметрыПроведенияto change the posting logic or to add your own temporary tables — do this carefully because of the volume (~1269 lines) and the coupling of queries. - Additional attributes and information (SSL mechanism) — without changing the configuration.
- Form handlers (
ПриСозданииНаСервере, field events) for validation and auto-substitution. - Event subscriptions (
ПередЗаписью,ПриЗаписи) for integrations with IS ESF/SNT and external systems. - Regulated VAT/CIT accounting: accounting policy settings affect the composition of register records (
УчитыватьНДС,УчитыватьКПН,НДСВключенВСтоимость) — extend through them rather than by editing the standard logic.
Requires verification (version-specific): the exact set of forms, column names, and the full set of registers may differ between releases of branch 3.0.7x — verify against the metadata of the specific installed version.