Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A customer sent you raw materials — rolls of fabric, grain, metal, it doesn't matter. You processed it: sewed, ground, cut. The raw material wasn't yours, you're only selling the work. And then the customer sends an act for their amount, but your records show a different figure, because someone forgot to write off the tolling raw material from off-balance or calculated VAT on the full cost of the product rather than on the service. To avoid this, the processor records the transaction using exactly this document — it separates your service from someone else's raw material and calculates VAT only on what you actually earned.
1. Purpose
The document "Sale of processing services" records at the processor the sale of services for processing the customer's tolling raw materials. It accrues income from the processing service, VAT 16% on its cost, writes off from off-balance the raw material transferred to you, and simultaneously (if necessary) reflects the transfer of finished products back to the customer. Your revenue is only the cost of the work; the raw material itself does not belong to you.
2. Where to find it
Menu path: section "Sales" (or "Fixed assets and inventory" for tolling operations) → journal "Sale of processing services" → button "Create".
You can quickly open the list directly in the program via a navigation link. Menu "Tools" (or the "star" icon / "Go to link") → paste:
e1cib/list/Документ.РеализацияУслугПоПереработке
2a. How to find out your release
Menu "Help" → "About the program". The window that opens shows the platform version (for example, 8.3.24) and the configuration release — that same line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is older, some fields and printed forms may look different — check against this number.
3. How to fill it in
Open the document and go from top to bottom. Required fields are clearly marked.
| Field | Why it's needed and what happens on error |
|---|---|
| Organization (required) | Your processor company. Its accounting accounts, VAT rate, and details for the ESF are taken from it. Make a mistake — it will go into the wrong sales ledger. |
| Number / Date (required) | The date determines the income period, currency rate, and inclusion in the VAT return (form 300.00). Set the wrong month — income and VAT will "drift" into someone else's period. |
| Counterparty (required) | The tolling customer whose raw material you processed. The ESF is generated for them. A wrong counterparty means the buyer won't see the invoice in the ESF IS. |
| Contract (required) | The processing contract. Sets the settlement currency and the "With buyer" type. Settlements accumulate on account 1210 under it. |
| Warehouse | The warehouse from which the product is returned and the tolling raw material is written off. Affects off-balance accounting (account 003). |
| "Services" tab (required) | Here is your revenue. You specify the service item "Processing", quantity, price, VAT rate 16%, income account 6010, VAT account 3130. This is exactly what you're selling. |
| "Products" tab | The finished products you transfer back to the customer. For the processor they usually pass through off-balance / are collected by the customer — they don't go onto your balance sheet as goods. |
| "Materials (processing)" tab | Write-off of the customer's tolling raw material from off-balance account 003.02 "Materials accepted for processing". If you forget to fill it in, the raw material will "hang" on off-balance forever. |
| "Accounting accounts" tab | Income account (6010), VAT account (3130), settlement account (1210). Check before posting. |
| Invoice (ESF) | At the bottom, the link "Issue invoice". Generates the ESF for uploading to the ESF IS. Without it the buyer won't credit the VAT. |
The cost of the service itself (your materials, wages, equipment depreciation) is written off either by this document to account 7010, or separately by closing the cost account — it depends on your accounting policy.
4. Worked example with entries
Scenario. LLP "Shveyprom" (VAT payer) sews workwear from the customer's fabric — LLP "Modny Dom". The customer provided fabric on tolling terms: 400 meters, recorded on off-balance 003.02 in the amount of 1,200,000 ₸ (customer's property). The cost of the sewing service is 500,000 ₸. The cost of work for "Shveyprom" (threads, accessories, wages) is 180,000 ₸.
We calculate VAT: 500,000 × 16% = 80,000 ₸. Total payable by the customer: 580,000 ₸.
When the document is posted, the following entries are generated:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 500 000 | Income from processing services accrued |
| 1210 | 3130 | 80 000 | VAT 16% accrued on the cost of the service |
| 7010 | 1330/8110 | 180 000 | Cost of processing work written off |
| — | 003.02 | 1 200 000 | Tolling raw material written off from off-balance (return to customer) |
Result: "Shveyprom's" revenue is 500,000 ₸, VAT payable is 80,000 ₸, the pre-tax financial result of the operation is 320,000 ₸. The cost of the fabric (1,200,000 ₸) is not included in your revenue — it's someone else's raw material, it merely left off-balance. VAT is calculated only on 500,000 ₸, not on 1,700,000 ₸ — this is the key feature of processing.
5. Types of operation
The document covers the variants:
- Sale of processing services — accrual of income only for the work, the raw material remains the customer's property (the main scenario).
- With transfer of finished products — along with the service, the return/transfer of the manufactured products to the customer is recorded.
- With returnable waste — accounting for processing waste (offcuts, substandard goods) that is returned to the customer or remains with the processor.
- For tolling raw material in foreign currency — if the contract is in foreign currency, amounts are recalculated at the rate on the document date.
6. What is generated on posting
Accounting entries: Dr 1210 Cr 6010 (income), Dr 1210 Cr 3130 (VAT 16%), Dr 7010 (cost of service), Cr 003.02 (write-off of tolling raw material from off-balance).
Register movements:
- "VAT to accrue" / "Sales VAT" — for the 300.00 return and the invoice register.
- "Settlements with counterparties" — the customer's debt on 1210.
- "Sales" — for revenue analysis.
- Off-balance accounting of tolling materials (003.02).
Electronic documents:
- ESF — electronic invoice, issued via the link from the document and uploaded to the ESF IS (the issuance deadline is, as a rule, within the period established by the Tax Code of the RK after the turnover).
- SNT — accompanying waybill for goods, if the products/raw materials relate to goods subject to SNT registration (withdrawn from circulation, excisable, from the list, etc.). It is registered in the IS "Electronic invoices" (the "Virtual warehouse" module).
7. Printed forms
Available from the document:
- Certificate of work performed (services rendered) — form R-1, the main document for the customer.
- Paper invoice (if the ESF is not required for certain operations).
- Invoice for payment.
- Report on the use of tolling materials — shows the customer how much of their raw material was consumed.
- Waybill for the transfer of finished products / release of materials (form Z-2) — when returning products to the customer.
8. Common mistakes
"The value of the 'Income accounting account' attribute is not filled in" — the account is empty on the "Accounting accounts" tab. Specify 6010. Posting won't go through while the field is empty.
"The VAT rate in the document (12%) does not match the organization's rate" — the old rate was pulled from the item reference book. From 2026 the rate is 16%. Correct it in the service line and in the service item card.
Tolling raw material remained on account 003 after posting — you didn't fill in the "Materials (processing)" tab. The raw material needs to be written off from off-balance with the same document, otherwise the turnover on 003.02 will grow endlessly. Open the document, add the consumed materials, re-post.
"The document is posted, but the ESF is not issued" — the program reminds you that the invoice has not been generated. Click "Issue invoice" and upload it to the ESF IS, otherwise the customer won't credit the VAT.
VAT accrued on the cost of the whole product, not the service — you mistakenly entered the cost of the customer's raw material in the "Services" tab. Only the cost of the work goes into income and VAT. Remove the raw material from services, it goes through off-balance.
"Negative balance of materials accepted for processing" — you're writing off more raw material than the customer provided. Check the tolling raw material receipt document and the actually transferred volume.
9. FAQ
On what amount should VAT be paid when processing tolling raw material? Only on the cost of the processing service. In the example — on 500,000 ₸, VAT 16% = 80,000 ₸. The cost of the customer's raw material itself (1,200,000 ₸) is not included in the taxable turnover, it doesn't belong to you.
What is the VAT rate in 2026? 16%. If the document pulls in 12% — that's an outdated value from the reference book, correct it manually and in the item card.
Where does the customer's raw material go in my records? To off-balance account 003.02 "Materials accepted for processing" on receipt, and it is written off from it by this document when the products are returned. It doesn't go onto the processor's balance sheet.
Which income account to use? 6010 "Income from the sale of products and provision of services". The cost of work — to 7010 "Cost of goods and services sold".
Do I need to issue an ESF for processing services? Yes, if you are a VAT payer. The ESF is issued from the document and uploaded to the ESF IS within the deadline established by the Tax Code of the RK. Without it the customer won't accept the VAT for offset.
Is an SNT needed for processing? An SNT is registered if the products or raw materials are on the list of goods subject to accompanying waybill registration (excisable, from the withdrawn list, imported, etc.). For a pure service without movement of such goods, an SNT is not needed.
How to reflect returnable waste? On a separate tab of the document. If the waste is returned to the customer — it leaves off-balance; if it remains with you for consideration — it is capitalized to your warehouse in a separate operation.
How does this document differ from the ordinary "Sale of inventory and services"? An ordinary sale sells your own goods/service. Here the raw material is someone else's: the document additionally keeps off-balance accounting of tolling materials and writes them off, while only the work goes into income.
Can the document be entered based on a tolling raw material receipt? Yes. It's convenient to enter it based on the document of receipt of materials for processing — then the counterparty, contract, and raw material balances on 003.02 will be filled in automatically.
What to do if the customer paid with money? Record the payment with a separate document "Receipt to current account": Dr 1030 Cr 1210 for 580,000 ₸ — this will close the customer's debt.
10. Related documents
Entered based on:
- "Receipt of inventory and services" / "Receipt for processing" — acceptance of tolling raw material from the customer (the raw material goes onto 003.02).
- The processing contract with the customer.
Based on this document, the following are entered:
- Invoice (ESF) — for the ESF IS.
- Receipt to current account / to cash desk — payment for services by the customer (Dr 1030 Cr 1210).
- Sale adjustment / return — if the act needed to be changed.
- SNT — for the movement of goods requiring an accompanying waybill.
How to find out your release
Menu "Help" → "About the program": it shows the platform version (8.3.x) and the configuration release. This instruction was prepared for release 3.0.74.2. If your number is different, the location of individual fields and printed forms may differ slightly.
Prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. Rates and standards are given as of 2026 (VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸).