Document "ProcessingServicesSale" (Accounting for Kazakhstan 3.0.74.2)

1. Object identification

Purpose. The document records the provision of services for processing customer-supplied raw materials (customer’s materials) in accounting (AC) and tax accounting (TA) of the RK. It is used by accountants and production services to formalize completed processing work with automatic generation of postings for income, cost of sales, VAT, and settlements with counterparties. The document integrates with the public procurement system (PP portal), supports electronic and paper certificates of completed work (CCW), and generates movements across the registers of product output, sales, and tax accounting. It is applied regularly upon shipment of processing services — often entered on the basis of a Requirement invoice or a Production report per shift.

Where to find it in 1C: section “Main activity” → “Sale of processing services”. Navigation link: e1cib/list/Документ.РеализацияУслугПоПереработке

2. Header attributes and tabular sections

2.1. Header attributes (mandatory)

If any of the listed fields is left blank, the document is not posted: 1C returns the error “Field … is not filled in”.

2.2. Tabular section “Services”

Contains the list of provided processing services with amounts and AC/TA accounting accounts.

2.3. Tabular section “CustomerMaterials”

Customer’s materials (customer-supplied raw materials) used in processing. Accounted for off-balance-sheet.

2.4. Tabular section “JointActivityParticipants”

Used when accounting for operations under a joint activity agreement.

3. Forms

The specific set of forms and the presence of a separate selection form may differ across releases — verify against the metadata of version 3.0.74.2 (version-specific).

4. Key module procedures

The attached evidence contains no BSL code with paths and lines. Below are the typical handlers of a document of this type in AC 3.0. Verify the exact implementation against the object/manager modules of version 3.0.74.2.

Object module:

• ОбработкаПроведения(Отказ, РежимПроведения) — generation of movements across accounting and accumulation registers (see section 5).
• ОбработкаЗаполнения(ДанныеЗаполнения) — filling in attributes when entered on the basis of (Production report per shift, Requirement invoice).
• ЗаполнитьМатериалыЗаказчикаПоСпецификации() — auto-filling the tabular section “CustomerMaterials” according to the specifications of the manufactured products (scenario 3.3).
• ОбработкаПроверкиЗаполнения(Отказ, ПроверяемыеРеквизиты) — control of mandatory header attributes and tabular section columns.

Form module:

• ПриСозданииНаСервере / ПриОткрытии — initial initialization, setting default accounting accounts and column visibility.
• ПриИзменении handlers of the attributes Организация, Контрагент, ДоговорКонтрагента — substitution of the settlement account, currency, exchange rate, and multiplier.
• Line handlers of the tabular section “Services” (НоменклатураПриИзменении) — substitution of income/cost-of-sales accounts in AC and TA, VAT operation type; manual adjustment of accounts (scenario 3.4).
• СпособВыпискиАктовВыполненныхРаботПриИзменении — switching the logic between paper and electronic CCW (deferred VAT accrual as of the signing date on the PP portal).

Manager module:

• Procedures for printing the “Certificate of services rendered” and “Invoice” set (scenario 3.5).
• Procedures for generating data for electronic documents (ESF/CTN).

5. Posting and movements

Example (RK figures, 2026): processing service of 100,000 ₸ + VAT 16% = 16,000 ₸; planned cost of sales 80,000 ₸.

5.1. Accounting postings (register “Self-supporting”)

The settlement account with the customer is taken from СчетУчетаРасчетовСКонтрагентом (typical RK — 1210). The income account is from СчетДоходовБУ (6010), the cost-of-sales account is from СчетСписанияСебестоимостиБУ (7010). When TA is enabled, similar entries are generated on the accounts of the tax chart of accounts based on the columns СчётДоходовНУ, СчетУчетаНУ, СчетСписанияСебестоимостиНУ.

5.2. Movements across accumulation registers

• VAT payable / sales: VAT accrual of 16,000 ₸.
  • Accrual date: ДатаПодписанияГЗ — for an electronic CCW on the public procurement portal (deferred accrual, scenario 3.2);
  • or the document date — for a paper CCW.
• Sale of services / revenue — registration of income for reporting and TA purposes.
• Product output / customer-supplied raw materials — movements of customer’s materials (tabular section “CustomerMaterials”) under off-balance-sheet accounting.
• Settlements with counterparties — increase in the customer’s accounts receivable by the amount of the certificate including VAT.

5.3. Electronic documents

After posting, it is possible to issue:

• ESF (electronic invoice) via the ESF IS;
• CTN (consignment note for goods) upon movement of inventory, if applicable.

The VAT rate of 16% is the RK norm for 2026. The value of 12% from the former demo data is not applicable.

6. Related objects and entry on the basis of

The document can be entered on the basis of:

• Production report per shift (after the output and registration of finished products — scenario 3.1);
• Requirement invoice (transfer of customer’s materials for processing);
• Buyer’s order / Contract (based on settlement data).

The following are entered on the basis of the document:

• Invoice (ESF) — electronic or printed;
• Consignment note for goods (CTN) — if necessary;
• Payment documents (Cash receipt order, Receipt to the current account) for the customer’s payment — they write off the accounts receivable from 1210 in correspondence with 1030 “Cash in current bank accounts”.

Related reference books and objects: Counterparties, Counterparty contracts, Items (services and materials), Item specifications (for auto-filling customer’s materials), Organizations, Chart of accounts for accounting and tax accounting.

7. Extension points

• Posting handling — overriding/supplementing movements via an extension of the object module (ОбработкаПроведения) while preserving the standard logic.
• Filling by specification — refining ЗаполнитьМатериалыЗаказчикаПоСпецификации for non-standard consumption rates of customer-supplied raw materials.
• Default accounting accounts — overriding the substitution of income/cost-of-sales/VAT accounts (ПриИзменении events in the form) for industry specifics.
• Integration with the PP portal / ESF IS — extending the logic of deferred VAT accrual by ДатаПодписанияГЗ and generation of electronic CCW/ESF.
• Printed forms — adding or replacing the templates “Certificate of services rendered” and “Invoice” via the mechanism of pluggable printed forms.
• Fill check — additional control of attributes in ОбработкаПроверкиЗаполнения without changing the standard configuration.