What VAT rate applies to the calculations in this document in 2026?

In Kazakhstan in 2026, the base VAT rate is 16% (not 12%, as in the old demo data). This is exactly what is selected in the VATRate column for taxable turnover. For example, for additional expenses of 1,000,000 ₸, the amount of VAT to be credited will be 160,000 ₸.

Why is it not possible to set the "Reflect in accounting" attribute?

If both Object.VATIncludedInCost and Object.ReflectInAccounting are set simultaneously, the ReflectInAccountingOnChange handler blocks the attribute. When VAT is included in the cost, reflection in accounting is performed directly in the receipt document, not in this document.

What does the error "The amount of VAT to be credited exceeds the amount of deferred tax under the document" mean?

It is issued by the PerformDeferredVATToCreditControl procedure in the manager module when the basis document is filled in. The amount of VAT accepted for credit must not exceed the amount of deferred tax under the basis — reduce the amount or check the selected basis.

What entries are generated when accepting VAT for credit?

In the accounting register, an entry Dt 1420 "VAT to be credited" – Cr 3310 "Short-term accounts payable to suppliers" is generated for the amount of VAT paid. When restoring VAT (write-off of fixed assets) — Dt 7210 – Cr 1420. In parallel, movements are recorded in the "VAT recoverable" and "Adjustment of VAT recoverable" registers.

Document "Registration of other transactions on purchased goods (works, services) for VAT purposes

1. Identification

Parameter	Value
Object type	Document
Name	`РегистрацияПрочихОперацийПоПриобретеннымТоварамВЦеляхНДС`
Full path	`Документ.РегистрацияПрочихОперацийПоПриобретеннымТоварамВЦеляхНДС`
Synonym	“Registration of Other Transactions on Purchased Goods (Works, Services) for VAT Purposes”
Configuration	Accounting for Kazakhstan, edition 3.0 (release 3.0.74.2)
Section	Tax accounting → settlements and VAT

Purpose. The document registers, for VAT purposes, transactions on purchased goods, works, services, fixed assets and intangible assets that were not reflected in the primary receipt documents or require adjustment. Main tasks:

crediting VAT on additional expenses (transportation, refinement, services) not included in the primary receipt;
reinstatement of VAT upon write-off/disposal of fixed assets and intangible assets for which VAT was previously credited;
adjustment of previously credited VAT based on the supplier’s corrective invoices;
additional accounting of “deferred” VAT and its control relative to the basis document.

It is used periodically, when the need for additional accounting or adjustment of VAT is identified. The calculations use the Kazakhstan VAT rate of 16% (effective in 2026), and the accounting currency is the tenge (₸).

Where to find it in 1C: section “Tax accounting” → “Registration of Other Transactions on Purchased Goods (Works, Services) for VAT Purposes”. Navigation link: e1cib/list/Документ.РегистрацияПрочихОперацийПоПриобретеннымТоварамВЦеляхНДС

2. Header attributes and tabular sections

2.1 Mandatory header attributes

Attribute	Purpose
`Организация`	The organization on whose behalf the VAT transaction is registered
`ВидОперации`	Determines the processing scenario (crediting, reinstatement, adjustment) and the set of movements
`Контрагент`	Supplier of goods/works/services/assets
`ДоговорКонтрагента`	The contract in the context of which mutual settlements are conducted
`СчетУчетаРасчетовСКонтрагентом`	Mutual settlements account (standard — 3310 “Short-term accounts payable to suppliers”)
`КурсВзаиморасчетов`, `КратностьВзаиморасчетов`	Rate and multiplicity of the contract currency for recalculating amounts into tenge
`СчетЗатратНДСБУ`	Cost/asset account to which VAT is allocated in accounting
`СчетЗатратНДСНУ`	The analogous account for tax accounting
`ВидУчетаНУ`	The type of accounting for tax accounting purposes for this transaction

If any of the listed fields is not filled in, the platform will not post the document and will issue the message “Field … is not filled in”.

2.2 “Goods” tabular section

Column	Purpose
`Номенклатура`	Purchased goods
`Количество`, `Коэффициент`	Quantity and unit conversion factor
`СтавкаНДС`	VAT rate (for taxable transactions in 2026 — 16%)
`НДСВидОборота`	VAT turnover type (taxable / exempt / zero-rated, etc.)
`НДСВидПоступления`	Classification of the receipt for VAT purposes
`СчетУчетаНДС`	VAT-to-credit accounting account (standard — 1420)
`СчетЗатратНДСБУ`, `СчетЗатратНДСНУ`	VAT allocation accounts in accounting and tax accounting

2.3 “Services” tabular section

Column	Purpose
`Номенклатура`	Purchased work/service
`СтавкаНДС`	VAT rate
`НДСВидОборота`, `НДСВидПоступления`	Classification of turnover and receipt
`СчетУчетаНДС`	VAT accounting account

2.4 “Fixed Assets” tabular section

Column	Purpose
`ОсновноеСредство`	Fixed asset object
`Сумма`	Transaction amount
`СтавкаНДС`	VAT rate
`НДСВидОборота`, `НДСВидПоступления`	Classification of turnover/receipt
`СчетУчетаНДС`, `СчетЗатратНДСБУ`, `СчетЗатратНДСНУ`	VAT accounting and cost allocation accounts

2.5 “Intangible Assets” tabular section

Column	Purpose
`НематериальныйАктив`	Intangible asset object
`Сумма`, `СтавкаНДС`	Amount and VAT rate
`НДСВидОборота`, `НДСВидПоступления`	Classification of turnover/receipt
`СчетУчетаНДС`, `СчетЗатратНДСБУ`, `СчетЗатратНДСНУ`	VAT accounting and cost accounts

2.6 “JointActivityParticipants” tabular section

Column	Purpose
`УчастникСовместнойДеятельности`	Joint activity participant for allocating VAT across joint activities

3. Forms

Form	Purpose
`ФормаДокумента`	Main entry and editing form: filling in the header, tabular sections by asset type, launching population from the basis document, managing the “Reflect in accounting” flag
`ФормаСписка`	List of documents of this type, filtering and navigation
`ФормаВыбора`	Selection of a document when picking from other objects

The exact set of forms depends on the release; the provided evidence features Форма.ФормаДокумента.

4. Key module procedures

From the evidence (release-specific texts — from release 3.0.68.1, also valid for 3.0.74.2 in terms of logic):

Manager module, ПодготовитьПараметрыПроведения — the central procedure for preparing movements. It builds a set of temporary tables:
- ТоварыНДС, УслугиНДС, ОС_НДС, НМА_НДС — VAT amounts by asset type;
- ТаблицаТовары, ТаблицаУслуги, ТаблицаОС, ТаблицаНМА — mutual settlement and VAT amounts in the document currency with recalculation into tenge at the rate;
- ТаблицаЗачетАвансов — when advance offsetting is required.
Manager module, ВыполнитьКонтрольОтложенногоНДСкЗачету — control that the VAT amount being credited does not exceed the amount of deferred tax under the basis document. Triggered when ЗначениеЗаполнено(ДокументОснование); if exceeded it issues: “The amount of VAT to be credited exceeds the amount of deferred tax under document ‘%1’ by %2”.
Форма.ФормаДокумента, ОтражатьВБухгалтерскомУчетеПриИзменении — the handler for changing the accounting reflection flag. It blocks setting the flag under the condition Объект.НДСВключенВСтоимость И Объект.ОтражатьВБухгалтерскомУчете (when VAT is included in the cost, reflection in accounting is performed in the receipt document).
Форма.ФормаДокумента, ЗаполнитьПоДокументуОснованию — filling the tabular sections from the selected basis; if ПараметрыДокументаОснования.ИмяТабЧастиОснования = Неопределено, it issues “The tabular section cannot be filled from the selected basis document…”.
Форма.ФормаДокумента, ВыборТипаДокументаОснованияЗавершение — processing the selection of the basis type with a similar check of the tabular section’s suitability.

Standard document handlers (according to the standard object type model): ОбработкаПроведения, ОбработкаЗаполнения, ПриКопировании, ОбработкаПроверкиЗаполнения in the object module.

5. Posting and movements

On posting, movements are generated across the registers (Manager module):

Register	Purpose
`РегистрНакопления.НДСКВозмещению`	Receipt of paid VAT for crediting (expense — on reinstatement)
`РегистрНакопления.КорректировкаНДСКВозмещению`	VAT adjustment movements
`РегистрБухгалтерии.Типовой`	Entries under the accounting chart of accounts
`РегистрБухгалтерии.Налоговый`	Entries under the tax chart of accounts
`РегистрСведений.ПараметрыАмортизацииОСБухгалтерскийУчет`	Depreciation parameters for fixed asset transactions
`РегистрСведений.ПервоначальныеСведенияНМАБухгалтерскийУчет`	Initial information on intangible assets
`РегистрСведений.СобытияОСОрганизаций`	Registration of fixed asset events

Standard entries (Kazakhstan chart of accounts, amounts in ₸)

Crediting VAT (e.g., additional expenses 1,000,000 ₸, VAT 16% = 160,000 ₸):

Dr	Cr	Amount	Description
1420 “VAT to credit”	3310 “Accounts payable to suppliers”	160,000 ₸	Allocation of paid VAT to credit

Reinstatement of VAT (upon write-off of a fixed asset, reinstated amount — e.g., 48,000 ₸):

Dr	Cr	Amount	Description
7210 “Administrative expenses”	1420 “VAT to credit”	48,000 ₸	Reinstatement of previously credited VAT

Adjustment of previously credited VAT — reversal or additional entries on the same accounts (1420 / 3310) for the amount of the deviation under the corrective invoice.

The VAT-to-credit account (1420) and the mutual settlements account (3310) are taken from the document attributes and tabular sections; in the standard Kazakhstan delivery they are pre-filled. Other Kazakhstan chart accounts involved in related transactions: 1210 (accounts receivable from customers), 1030 (money in current accounts), 1330 (goods), 3130 (VAT payable), 6010 (revenue from sales), 7010 (cost of sales).

If Объект.НДСВключенВСтоимость is true, the document does not generate accounting movements for VAT — they are reflected in the receipt document; the “Reflect in accounting” flag is unavailable in this case.

6. Related objects and entry on the basis of

The document can be created on the basis of:

payment orders/payment documents;
documents of receipt of goods (works, services);
returns of goods;
import declarations (import);
write-offs of fixed assets / intangible assets / goods;
invoices (including received ones);
receipts from processing.

Related Kazakhstan electronic documents: ESF (ESF IS) and SNT — participate in confirming the turnover and the right to credit VAT.

It interacts with the fixed asset/intangible asset accounting subsystems (via the depreciation and events information registers) and with the VAT subsystem (the “VAT to reimburse” and “VAT to reimburse adjustment” registers).

7. Extension points

Configuration extensions — overriding/supplementing the ОбработкаПроведения, ПодготовитьПараметрыПроведения, ВыполнитьКонтрольОтложенногоНДСкЗачету procedures for additional checks and movements.
Form handlers — extending ФормаДокумента (ЗаполнитьПоДокументуОснованию, ОтражатьВБухгалтерскомУчетеПриИзменении) for non-standard filling scenarios.
Event subscriptions of the document (posting/writing) for integrations.
Entry-on-the-basis rules — adding new types of basis documents (it is important that the basis has ИмяТабЧастиОснования correctly specified).
Manual adjustment of movements — for users with accountant rights, manual editing of entries is available in complex cases.

Requires verification in the specific release 3.0.74.2: the exact message texts and internal procedure names (the evidence was taken from release 3.0.68.1 — the logic matches, but the wording may differ).