Document "Sale of Goods and Services" (Documents.SaleOfGoodsServices) — Accounting for Kazakhstan 3.0

1. Identification

Purpose. The document registers the shipment of inventory (goods) and the provision of services to customers. It generates primary documents (invoices, acts of completed work), calculates VAT (in the RK from 2026 — rate 16 %) and excise tax, reflects revenue and cost of goods sold in accounting (financial) and tax accounting. It serves as the basis for issuing electronic documents — electronic invoices (ESF) (ESF IS) and accompanying documents (SNT). It is used by accountants and sales managers daily; it can be created both manually and based on receipts, invoices to customers, and issued invoices.

2. Attributes of Header and Table Parts

2.1 Mandatory Attributes of Header

If any of the mandatory attributes are not filled in, the platform will not process the document and will display the message “Field … is not filled in” (see CheckFillingProcessing).

2.2 Table Part “Goods”

Mandatory columns: Item, Quantity, Coefficient, VATRate, VATOperationType, BUAccount, BUIncomeAccount, NUIncomeAccount, BUCostOfGoodsSoldAccount, NUCostOfGoodsSoldAccount.

2.3 Table Part “Services”

Mandatory columns: Description, Amount, VATRate, Item, BUIncomeAccount, VATOperationType, NUIncomeAccount.

The cost of services is generally not written off — movements are formed only for income and VAT.

2.4 Table Part “ParticipantsOfJointActivity”

Mandatory column: ParticipantOfJointActivity. Used when implementing under a joint activity agreement (simple partnership) for the distribution of revenue and VAT among participants.

3. Forms

4. Key Procedures of Modules

The exact listing of BSL with line numbers in the original evidence is not attached; below are handlers confirmed by error messages from the code (release 3.0.68.1), and standard handlers of documents of this type.

4.1 Confirmed by Evidence

• ManagerModule → FillDocumentByIssuedInvoice — filling in the sale based on the issued invoice. Controls the indicator BasisAttributes.ConfirmedByShippingDocuments; when attempting to enter based on an already confirmed invoice, it issues: “The invoice data has already been confirmed by shipping documents. Entry based on is not possible.”
• Form.DocumentFormGoods → PricesAtCost — filling in the prices of lines at cost. Requires prior saving of the document:
  • when Modified — “The document has been changed. To fill in prices at cost, the document must be saved.”;
  • when Not ValueFilled(Object.Reference) (new document) — “To fill in prices at cost, the document must be saved.”

4.2 Standard Document Handlers

• ObjectModule → FillingProcessing — filling in attributes when entering based on (receipt-return, invoice, issued invoice).
• ObjectModule → CheckFillingProcessing — control of mandatory attributes of the header and columns of table parts before saving/processing.
• ObjectModule → Processing — formation of movements in accumulation registers, balances, and accounting registers (see section 5).
• ObjectModule → ProcessingCancellation — clearing movements when canceling processing.
• ObjectModule → OnSave / BeforeSave — recalculation of rates and VAT amounts when changing the document date (scenario 3.5).
• ManagerModule — procedures for filling based on, generating printed forms and related ESF/SNT.
• Form.DocumentFormGoods — handlers for selecting items, auto-filling accounting accounts, recalculating amounts when changing quantity/price/VAT rate.

5. Processing and Movements

When processing, the document generates movements in accumulation registers, the inventory balance register, and accounting registers (BU and, if ConsiderCIT = True, NU). Below is the composition of movements according to the standard logic of the configuration with amounts according to the standard chart of accounts of the RK.

5.1 Accumulation and Balance Registers

5.2 BU Entries (Standard Accounting Register)

Revenue (for the full amount including VAT and excise):

Dr 1210 (AccountForSettlementsWithCounterparty)
Cr 6010 (BUIncomeAccount)
Amount = Amount + VATAmount + ExciseAmount

Accrued VAT (reverses VAT from income to the payable account):

Dr 1410 (VATAccountForSales)
Cr 3130 (VATPayable)
Amount = VATAmount

Excise:

Dr 1440 (ExciseAccountForSales)
Cr 3150 (ExcisePayable)
Amount = ExciseAmount

Cost of Goods Sold (only for goods):

Dr 7010 (BUCostOfGoodsSoldAccount)
Cr 1330 (BUAccount — goods)
Amount = CostOfGoods

5.3 NU Entries (Tax Register)

Similar entries in tax accounting are formed if ConsiderCIT = True, according to the accounts NUIncomeAccount / NUCostOfGoodsSoldAccount.

5.4 Numerical Example (Kazakhstan 2026)

Shipment of goods for the amount of 100,000 ₸ without VAT, VAT rate 16 %, cost 70,000 ₸:

The total income in account 6010 after VAT accrual is 100,000 ₸; VAT payable on 3130 is 16,000 ₸; cash receipts from the buyer subsequently close 1210 (Dr 1030 “Cash in current accounts” Cr 1210).

6. Related Objects and Entry Based On

Entry of the current document based on:

Entry based on this document:

Related registers and objects: counterparties, contracts, items, warehouses, accounts for settlements and income; registers GoodsOrganizationsBU, SalesOfGoods, <