Document "VAT Registration for Non-Residents" - Technical Description

1. Identification

Purpose. The document registers VAT that the organization is obliged to calculate and pay to the budget as a tax agent for transactions with non-residents (import of works/services, purchase of goods from a non-resident not registered for VAT in the RK). The document performs two related functions:

1. VAT calculation for non-resident — formation of a liability to the budget upon receipt of goods/services from a non-resident.
2. Acceptance of VAT for credit — after the actual payment of the calculated VAT to the budget, the amount is accepted for credit and included in the VAT declaration (form 300.00).

The VAT rate for operations in 2026 is 16%. The document is applied monthly/quarterly when closing transactions with foreign counterparties. For mass processing, a workplace “VAT Reflection Assistant for Non-Resident” (command OpenFormWorkplace) is provided, which selects incoming documents for the period and forms registrations in batches.

Where to find in 1C: section “Purchase” → “VAT Registration for Non-Resident”.

2. Attributes of Header and Table Parts

2.1. Header Attributes

Attributes DocumentCurrency, OperationType, TaxAccountingType, VATAccount, SettlementRate, SettlementMultiplicity — mandatory. Without their completion, the document cannot be processed (error “Field … is not filled”).

2.2. Table Part “DocumentsReceipt”

Rows — specific receipt operations from the non-resident for which VAT is calculated.

All listed columns are mandatory for processing.

Example of calculation. Services were received from a non-resident for 1,000,000 ₸. VAT for the non-resident: 1,000,000 × 16% = 160,000 ₸ — this amount is accrued for payment to the budget, and after payment, it is accepted for credit.

3. Forms

4. Key Procedures of Modules

The attached evidence does not contain a BSL code with exact paths and line numbers. Below are typical handlers characteristic of documents of this type in BK 3.0. Specific names/signatures should be clarified in the configurator (this is version-specific).

Object Module:

• ProcessingPosting(Refusal, PostingMode) — main algorithm: depending on OperationType, it forms accounting entries and movements in VAT registers, recalculates currency amounts according to SettlementRate/SettlementMultiplicity.
• ProcessingFilling(FillingBasis, ...) — filling in attributes when entering based on the receipt document (counterparty, currency, rate, table part).
• FillWithReceipt() / analog — transferring data from the receipt document to the table part DocumentsReceipt with the calculation of VATAmount by rate.
• CheckFilling() (in ProcessingCheckFilling) — control of mandatory header attributes and columns of the table part.

Form Module:

• OnCreateOnServer — initial form setup, setting visibility depending on OperationType.
• OperationTypeOnChange — reconfiguration of availability/visibility of attributes (VAT account, set of columns) when changing the type of operation.
• Handlers for selecting receipt documents and recalculating VAT amounts when changing the rate/base.

5. Posting and Movements

The logic of posting is determined by the attribute OperationType.

5.1. VAT Calculation (OperationType = VATCalculation)

The organization, as a tax agent, calculates VAT payable to the budget.

Accounting Entry:

Debit 3310 “Short-term Payables to Suppliers” / Credit 3130 “VAT Payable” — VAT amount

In the evidence, the credit is indicated as “VAT Payable”, and the debit is the account from the receipt document (for settlements with the supplier). According to the standard chart of accounts of the RK, the VAT payable account is 3130; the account for settlements with the non-resident supplier is 3310. The specific debit account is taken from VATAccount/receipt document.

Movements in Registers:

• Accumulation Register VATForNonResident — movement “Income” (fixation of accrued VAT, liability to the budget).

5.2. Acceptance of VAT for Credit (OperationType = VATAcceptanceForCredit)

After the actual payment of VAT to the budget, the amount is accepted for credit.

Accounting Entry:

Debit 1420 “VAT for Credit” / Credit 3130 “VAT Payable” — VAT amount

Movements in Registers:

• Accumulation Register VATForNonResident — movement “Expense” (write-off of previously accrued VAT).
• Accumulation Register VATForRefund — fixation of VAT for inclusion in the VAT declaration (form 300.00).

5.3. Used Accounts (Standard Chart of Accounts of the RK)

Other accounts from the standard chart of the RK (1210, 1030, 1330, 6010, 7010, 6% social tax, etc.) do not participate in the postings of this document — they relate to related operations (sales, payments, receipt of goods).

6. Related Objects and Input Based on

• Underlying Documents (Input Based On): receipt documents from the non-resident (receipt of goods/services), from which the counterparty, currency, rate, and table part DocumentsReceipt are filled. Scenario “express VAT registration directly from the receipt document”.
• Workplace “VAT Reflection Assistant for Non-Resident” — batch creation of documents based on selected receipts for the period.
• Accumulation Register VATForNonResident — accounting of accrued/credited VAT of the tax agent (balance “Income”/“Expense”).
• Accumulation Register VATForRefund — data source for the VAT declaration (form 300.00).
• Electronic Documents: for transactions with non-residents, electronic invoices (ESF) (invoice for the non-resident in the ESF system) are generated, and, when goods are moved, SNF. The registration document serves as the basis for reflecting turnover in these forms.

7. Extension Points

• Event Subscriptions ProcessingPosting / ProcessingFilling — for adding additional movements (for example, a custom management register) or alternative filling from a non-standard basis.
• Configuration Extension — adding header/table part attributes, form handlers (OperationTypeOnChange and others) without removing from support.
• Manual Adjustment of Postings — standard mechanism “Manual Adjustment” in document movements for non-standard situations and error correction.
• Batch Modification of Documents — mass editing of attributes (responsible, type of tax accounting) through standard processing.
• Additional Processes/Reports (AdditionalReportsAndProcesses) — assigning commands to the list/document form.

Requires verification (version-specific): the exact composition of movements in VAT registers and specific predefined accounts VATAccount may differ within releases 3.0.74.x — check against the organization's accounting policy settings and the chart of accounts of the specific information base.