---
title: "Document \"VAT Registration for Non-Residents\" in 1C:Accounting for Kazakhstan 3.0 - How to Fill Out, Journal Entries, Example"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/dokument-registraciya-nds-za-nerezidenta-v-1s-buhgalteriy-en
source: BuhGPT
---

# Document "VAT Registration for Non-Residents" in 1C:Accounting for Kazakhstan 3.0 - How to Fill Out, Journal Entries, Example

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You have received an act from a foreign supplier. A German company provided consulting services, the invoice is in euros, and there is no Kazakhstan VAT in the document — the non-resident does not charge or

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Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

You have received an act from a foreign supplier. A German company provided consulting services, the invoice is in euros, and there is no Kazakhstan VAT in the document — the non-resident does not charge or pay it. But you are in Kazakhstan. According to the Tax Code of the RK, it is you who is obliged to calculate VAT on this service for them, reflect it in tax return form 300.00, and pay it to the budget. The question is: what document should you use to ensure that the tax is accounted for correctly and later goes to credit? The answer is the document "VAT Registration for Non-Residents".

1. Purpose

The document calculates VAT on works and services purchased from a non-resident, the place of realization of which is recognized as Kazakhstan. You, as the recipient, pay VAT (reverse taxation). The document creates a liability to the budget and a basis for credit after payment.

2. Where to find

Section "Purchases" → block "VAT" → "VAT Registration for Non-Residents". In the opened list, click "Create".

A quick way is to open the list directly via the navigation link. Menu "Service" (or the icon in the upper right corner) → "Go to navigation link" → insert:

e1cib/list/Document.VATRegistrationForNonResident

2a. How to find out your release

Main menu → "Help" → "About the program". In the opened window, you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Cross-check the instructions with this number: the location of fields may change between releases.

3. How to fill out

Go from top to bottom. Mandatory fields are marked separately — without them, the document will not be processed.

Field
Why and what happens in case of error

Organization (MANDATORY)
Your company — the payer of the liability. If there is only one organization in the database, it will be filled automatically. If you make a mistake — VAT will go to the wrong tax return.

from (document date) (MANDATORY)
Date of the transaction. For services from a non-resident, this is the day of payment of the cost (including advance) or the date of signing the act — whichever comes first. The exchange rate and tax period are taken from it. If you set a wrong date — VAT will not fall into the correct quarter.

Counterparty (MANDATORY)
The non-resident in question. The counterparty card must indicate the non-resident status and the country of registration. If you accidentally select a resident — the document loses its meaning, and VAT does not need to be paid for them.

Contract
Contract with the non-resident in the currency of settlement. Determines the currency and analytics of the settlement.

Currency
Currency of the contract (EUR, USD, etc.). The tenge base is calculated based on it and the exchange rate on the transaction date.

Exchange rate
Pulls from the exchange rate register on the document date. If the exchange rate on that date is not loaded — the field is empty, and the base will be calculated incorrectly. Load the rate or enter it manually.

Transaction amount (MANDATORY)
Cost of the service — tax base. Enter in the currency of the contract; the tenge equivalent is calculated at the exchange rate. This is the amount from which 16% is taken.

VAT rate
16% (rate for 2026). Ensure that it is set to 16, not the outdated 12.

VAT amount
Calculated automatically: base × 16%. You can adjust it manually in case of minor discrepancies with the inspector's calculation.

VAT accounting account
The account where the VAT to be refunded is recorded — 1420 "VAT to be refunded". From here, the tax will go to credit.

Accounting account for settlements (VAT payable)
3130 "VAT" — liability to the budget.

The table part is filled out by rows of services: content (nomenclature), transaction amount, rate, VAT. The total for the document is the sum of all rows.

4. An example with entries

Condition. LLP "Astana-Consult" (VAT payer) ordered consulting services from the German company GmbH. The act is for 2,000 €. Payment was made on 20.01.2026. The exchange rate of the National Bank of the RK on the transaction date is 500 ₸/€.

Calculating:

- Base (turnover): 2,000 € × 500 = 1,000,000 ₸

- VAT 16%: 1,000,000 × 16% = 160,000 ₸

Fill out the document: date 20.01.2026, counterparty GmbH, currency EUR, transaction amount 2,000 €, rate 16%.

Entries upon processing:

Dr
Cr
Amount, ₸
Content

1420
3130
160,000
VAT accrued for the non-resident (liability + basis for credit)

The service itself has already been reflected in the document "Receipt of Goods and Services": Dr 7210 (or 1330/2930) Cr 3310 — 1,000,000 ₸.

Next, you pay VAT to the budget with a separate document "Outgoing Payment Order" / "Withdrawal from Bank Account":

Dr
Cr
Amount, ₸
Content

3130
1030
160,000
VAT paid for the non-resident to the budget

The right to credit these 160,000 ₸ arises in the tax period in which the tax is actually paid. In tax return form 300.00, the turnover falls into the line for acquisitions from non-residents, and the credit — in the section for credit VAT.

5. Types of operations

The document is designed for transactions related to works and services from non-residents, the place of realization of which is the RK (consulting, legal, engineering, advertising, IT services, royalties, etc.). Within the document, operations are reduced to:

- accrual of VAT for the non-resident to be paid to the budget;

- adjustment of previously accrued VAT (in case of price changes or cancellations).

Import of goods is not processed by this document — there VAT is paid at customs (according to the goods declaration) or within the EAEU by the document "Declaration of Goods Import".

6. What is formed upon processing

- Accounting entries — Dr 1420 Cr 3130 for the amount of VAT (see example).

- Movements in VAT registers — registers of VAT accounting for non-residents and VAT settlements: these fill out tax return form 300.00 (turnover for non-residents and credit VAT after payment).

- Electronic documents (ESF/SNT) — this document is not issued. The non-resident does not issue an ESF to you, and SNT for services is not processed. The basis for credit is the document itself and the payment order for tax payment to the budget.

7. Printed forms

- Accounting statement-calculation for VAT accrued for the non-resident (calculation of base, rate, and tax amount).

A separate "primary" document like an invoice is not printed — its role is performed by the statement-calculation and the act from the non-resident.

8. Common mistakes

"Currency exchange rate not filled in on the document date" — there is no exchange rate in the database on the transaction date. Go to "Directories" → "Currencies" → load the rate for the required date or enter it manually in the "Rate" field.

"Counterparty is not a non-resident" — the non-resident status is not indicated in the counterparty card. Open the counterparty, specify the country of registration and mark it as a non-resident, then reprocess.

"VAT rate not specified" or the document shows 12% — correct the rate to the current 16%. Ensure that the rate is set in the line of the table part.

VAT does not go to credit in the declaration — you have not yet paid the tax to the budget. Credit arises only after actual payment. Process the withdrawal from the current account Dr 3130 Cr 1030 and refill the declaration.

"Organization is not a VAT payer" (warning) — the obligation to accrue VAT for the non-resident exists even for non-payers, but they do not have the right to credit. You still accrue and pay the tax; it will not go to credit.

9. FAQ

Q: When does the obligation to pay VAT for a non-resident arise?
A: When you (a resident of the RK) acquire works or services from a non-resident not registered for VAT in Kazakhstan, and the place of realization according to the Tax Code of the RK is recognized as Kazakhstan. The transaction date is the day of payment (including advance) or signing the act, whichever comes first.

Q: What is the VAT rate in 2026?
A: 16%. The 12% rate from old materials is no longer valid — the document must show 16.

Q: At what rate should the tax base be calculated?
A: At the exchange rate of the National Bank of the RK on the date of the transaction (document date). That is why it is important to set the date correctly and have the exchange rate loaded.

Q: When can VAT for a non-resident be taken into credit?
A: In the tax period in which the tax is actually paid to the budget. Accrued in January, paid in February — the credit is for February.

Q: Is an ESF from a non-resident needed?
A: No. The non-resident does not issue an ESF. The basis for credit is the document "VAT Registration for Non-Residents", the act, and the payment order for tax payment.

Q: How is this reflected in tax return form 300.00?
A: The turnover for acquisitions from non-residents is shown in the corresponding line of taxable turnover, and the paid VAT — in the section for credit VAT. The registers of the document automatically fill out the declaration.

Q: We are non-VAT payers — do we need this?
A: Non-payers are also obliged to accrue and pay VAT for the non-resident. However, you will not be able to take it into credit — the amount will go to expenses/cost.

Q: Payment is made in parts or in advance — what to do?
A: The turnover is determined based on the actual payment. In case of an advance, the transaction date is the date of the advance; when paying in parts, register each paid amount at the exchange rate of the corresponding date.

Q: Is the import of goods also through this document?
A: No. For goods, VAT is paid at customs (goods declaration) or by "Declaration of Goods Import" when importing from the EAEU. This document is only for works and services.

Q: How to correct an erroneous amount after processing?
A: Open the document, correct the transaction amount or rate, and reprocess. If the tax period is closed and the declaration is submitted — issue a correction and an amended declaration.

10. Related documents

- Based on which it is entered: "Receipt of Goods and Services" (act from the non-resident), "Withdrawal from Bank Account" (payment to the non-resident) — payment fixes the transaction date.

- What is entered based on / following: "Outgoing Payment Order" and "Withdrawal from Bank Account" for VAT payment to the budget (Dr 3130 Cr 1030); after payment — "VAT Declaration (form 300.00)", where turnover and credit are reflected automatically.

How to find out your release: Main menu → "Help" → "About the program". There, the platform version and configuration release are indicated.

The instruction is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. The numbers (VAT rate 16%, accounts 1420/3130/1030) are provided according to the norms of Kazakhstan for 2026.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_