--- title: "Document \"Sale of Goods and Services\" (Documents.SaleOfGoodsServices) — Accounting for Kazakhstan 3.0" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/dokument-realizaciya-tmz-i-uslug-documents-realizaciyatov-en source: BuhGPT --- # Document "Sale of Goods and Services" (Documents.SaleOfGoodsServices) — Accounting for Kazakhstan 3.0 > **TL;DR:** 1. Identification Parameter Value Object Type Document (metadata Document ) Name SalesOfGoodsAndServices Full Path Document.SalesOfGoodsAndServices Alias “Sales of Goods and Services” Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Interface Section “Sal --- 1. Identification Parameter Value Object Type Document (metadata Document) Name SalesOfGoodsAndServices Full Path Document.SalesOfGoodsAndServices Alias “Sales of Goods and Services” Configuration Accounting for Kazakhstan, edition 3.0, version 3.0.74.2 Interface Section “Sales” → “Sales” Navigation Link e1cib/list/Document.SalesOfGoodsAndServices 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 Attribute Purpose Organization Seller organization on behalf of which accounting is conducted Counterparty Buyer CounterpartyContract Contract under which settlements are conducted (type of settlements, currency) Warehouse Warehouse for the shipment of goods OperationType Type of operation (sale of goods, services, return, etc.); determines the composition of table parts and the logic of processing TaxAccountingType Indicator/type of tax accounting for the operation (affects tax and corporate income tax movements) AccountForSettlementsWithCounterparty Account for settlements with the buyer; according to the standard chart of accounts of the RK — 1210 (short-term receivables from buyers) SettlementRate Exchange rate of the contract currency to tenge on the document date SettlementMultiplicity Multiplicity of the contract currency exchange rate MethodOfIssuingActsOfCompletedWork Rule for generating acts for services 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. Column Purpose / Standard Value according to the RK Chart of Accounts Item Position of goods Quantity, Coefficient Quantity and conversion coefficient of the unit of measurement VATRate VAT rate; for taxable turnover in 2026 — 16 % VATOperationType Type of operation for VAT accounting (affects VAT register and ESF) BUAccount Account for accounting of the written-off goods — 1330 (goods) BUIncomeAccount Income account — 6010 (income from sales of products and services) NUIncomeAccount Analog of the income account in tax accounting BUCostOfGoodsSoldAccount Cost of goods sold account — 7010 (cost of sold products and services) NUCostOfGoodsSoldAccount Analog of the cost of goods sold account in tax accounting 2.3 Table Part “Services” Mandatory columns: Description, Amount, VATRate, Item, BUIncomeAccount, VATOperationType, NUIncomeAccount. Column Purpose Description Text description of the service in the act Amount Cost of the service (without VAT / with VAT — according to price settings) VATRate VAT rate (16 %) Item Item position of the service BUIncomeAccount / NUIncomeAccount Income accounts — 6010 and its analog in tax accounting VATOperationType Type of VAT operation for the service 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 Form Purpose DocumentFormGoods Main form for entering the sale of goods: header, table part “Goods”, selection, filling in prices and accounting accounts, command “Prices at cost” Document form “Services” Entering the sale of services (table part “Services”), generating an act of completed work List form List of documents (e1cib/list/Document.SalesOfGoodsAndServices): filtering, searching, group commands, entering based on Selection form Selecting a document from other objects (for example, when linking to payment) Printed forms Invoice for the release of inventory to the outside, Act of completed work (services), invoice/ESF 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 No. Register Type of Movement Dimensions Resources 1 GoodsOrganizationsBU (balances) Expense Organization, Warehouse, Item Quantity (expense) 2 SalesOfGoods (accumulation) Income Organization, Counterparty, Item RevenueAmount, CostAmount 3 VAT (accumulation) Income Organization, VATOperationType, VATAccount VATAmount (accrued for payment) 4 Excise (accumulation) Income Organization, ExciseOperationType, ExciseAccount ExciseAmount 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 ₸: Entry Dr Cr Amount, ₸ Revenue (with VAT) 1210 6010 116,000 Accrued VAT 1410 3130 16,000 Cost of Goods Sold 7010 1330 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: Basis Scenario Invoice to the buyer Sale based on the issued invoice (scenario 3.4) Receipt of goods and services Sale-return to the buyer based on the acceptance act (scenario 3.3) Issued invoice Filling in based on the issued invoice data (control ConfirmedByShippingDocuments) Entry based on this document: Object Purpose Issued invoice / ESF Electronic invoice in ESF IS SNT Accompanying invoice for goods Payment order / Cash receipt order Registration of payment from the buyer (closing 1210) Return of goods from the buyer Reverse operation Related registers and objects: counterparties, contracts, items, warehouses, accounts for settlements and income; registers GoodsOrganizationsBU, SalesOfGoods, < --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_