Document "RegistrationOfOtherOperationsForSoldGoodsForVATPurposes" — technical description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document is intended for registering other (non-standard) transactions on sold goods, works, services, fixed assets (FA) and intangible assets (IA) for VAT accounting purposes. It is used by an accountant when a sales transaction is not covered by standard sales documents: gratuitous transfer, sale within joint activity, transfer/sale of FA and IA, adjustment of previously accrued VAT, as well as for generating or supplementing an issued invoice (ESF). The document is integrated with the VAT accounting subsystem and is synchronized with ESF (IS ESF) and, if necessary, with SNT.

The current VAT rate in the RK for 2026 is 16% (applied when calculating СуммаНДС for lines with the standard rate). Exempt transactions and those taxable at the 0% rate are indicated via the СтавкаНДС column.

Where to find in 1C: section «Tax accounting» → «Registration of other transactions on sold goods (works, services) for VAT purposes». Navigation link: e1cib/list/Документ.РегистрацияПрочихОперацийПоРеализованнымТоварамВЦеляхНДС

2. Header attributes and tabular sections

2.1 Header attributes (mandatory)

Other standard header attributes: Номер, Дата, Комментарий, Ответственный, ДокументОснование (when entering on the basis and controlling deferred VAT), the РучнаяКорректировка flag.

If any of the mandatory attributes is not filled in, the platform will not post the document and will issue the message «Field … is not filled in».

2.2 Tabular sections

The composition of visible tabular sections depends on ВидОперации.

«Goods» — mandatory columns:

Additionally, in «Goods» the CCD number may be filled in — for imported goods, to indicate the source of origin (scenario 3.4).

«Services» — mandatory columns: Номенклатура, СтавкаНДС, НДСВидОперацииРеализации, СчетУчетаНДСПоРеализации.

«FA» — mandatory columns: ОсновноеСредство, Сумма, СтавкаНДС, НДСВидОперацииРеализации, СчетУчетаНДСПоРеализации.

«IA» — mandatory columns: НематериальныйАктив, Сумма, СтавкаНДС, НДСВидОперацииРеализации, СчетУчетаНДСПоРеализации.

«JointActivityParticipants» — mandatory column: УчастникСовместнойДеятельности (for allocating the transaction among the participants of joint activity).

If a mandatory column is not filled in, the document is not posted.

3. Forms

4. Key module procedures (from evidence)

Manager module (ManagerModule)

• ПодготовитьПараметрыПроведения — forms the parameters and the query text for posting; within it, ТекстЗапросаНДС collects data from the tabular sections for movements in the «VAT» accumulation register and the accounting registers.
• ВыполнитьКонтрольОтложенногоНДСКНачислению (≈70 lines) — if a filled-in ДокументОснование is present, checks that the amount of deferred VAT to be accrued does not exceed the balances on the corresponding accounting account and structural unit. Balances are requested from the «Standard» accounting register as of the document date. If exceeded, an error is generated:
  • Сумма НДС к начислению превышает сумму отложенного налога по документу "%1" на %2.
  • Amount output format: ЧЦ=15; ЧДЦ=2; ЧРД='.'

Form module (Форма.ФормаДокумента)

• ЗаполнитьПоДокументуОснованию — fills the tabular sections by the selected basis document. If the basis has no suitable tabular section (ПараметрыДокументаОснования.ИмяТабЧастиОснования = Неопределено), it issues: Табличная часть не может быть заполнена по выбранному документу-основанию….
• ВыборТипаДокументаОснованияЗавершение — handler for selecting the basis type; for an invalid type: Табличная часть не может быть заполнена по этому типу документа-основания….

The message texts are quoted verbatim from the code (release 3.0.68.1). When such a message appears, check the corresponding condition in the code.

Standard handlers (typical for a document of this type)

• ОбработкаПроведения (object module) — calls ПодготовитьПараметрыПроведения, ВыполнитьКонтрольОтложенногоНДСКНачислению and records the movements.
• ОбработкаЗаполнения — filling when entering on the basis.
• ОбработкаПроверкиЗаполнения — control of mandatory attributes and columns.
• ПриИзмененииВидаОперации (form) — rebuilding the visibility of tabular sections.
• ПриИзмененииРучнойКорректировки — disabling/enabling automatic recalculation of VAT amounts and turnovers.

5. Posting and movements

Specific accounts are given according to the standard chart of accounts of the RK; the VAT rate is 16%.

5.1 «VAT» accumulation register (movement type — Receipt)

Accrual of VAT payable on sold goods/services/FA/IA. Records are formed for each line of the tabular sections with the analytics: Организация, Контрагент, Договор, НДСВидОперацииРеализации, СчетУчетаНДСПоРеализации. Resources: СуммаНДС, ОборотПоРеализации.

5.2 «Standard» accounting register (postings)

If it is necessary to reflect the cost of other sales, the posting Dr 7010 «Cost of sales» Cr 1330 «Goods» is formed (depending on the type of transaction and the settings).

5.3 «Tax» accounting register

Movements are similar to the «Standard» one, but with analytics by ВидУчетаНУ — they are used for calculating the taxable base for CIT.

5.4 «VATAdjustment» accumulation register (Expense/Receipt)

Formed for an adjustment transaction type (for example, КорректировкиПрочее) and adjusts the VAT balances in the «VAT» register.

5.5 Calculation example (RK 2026, rate 16%)

Sale of goods for the amount of 1,000,000 ₸ excluding VAT:

• VAT = 1,000,000 × 16% = 160,000 ₸;
• Dr 1210 Cr 6010 — 1,000,000 ₸;
• Dr 1420 Cr 3130 — 160,000 ₸;
• «VAT» register (Receipt): ОборотПоРеализации = 1,000,000 ₸, СуммаНДС = 160,000 ₸;
• TOTAL to be received from the buyer — 1,160,000 ₸.

6. Related objects and entry on the basis

Entry on the basis (basis documents):

• «Sale of goods and services» — registration of another transaction on an already recorded sale (VAT adjustment, additional conditions).
• FA/IA documents — when transferring or selling fixed assets and intangible assets.

Objects created/supplemented on the basis of this document:

• «Issued invoice» / ESF (IS ESF) — automatic generation or supplementing of an invoice based on the registered transactions (scenario 3.6);
• when moving traceable goods — SNT.

Application scenarios (from evidence):

1. Creating the document manually for a non-standard sales transaction.
2. Filling on the basis of «Sale of goods and services».
3. Registration of transactions on FA.
4. Filling «Goods» with the indication of CCD numbers (import).
5. Manual adjustment of VAT amounts/turnovers (the РучнаяКорректировка flag).
6. Creating and supplementing an issued invoice.

7. Extension points

• Manager module — overriding ПодготовитьПараметрыПроведения / ТекстЗапросаНДС to add your own analytics or change the composition of movements; customization of ВыполнитьКонтрольОтложенногоНДСКНачислению.
• Object module — subscriptions to the events ОбработкаПроведения, ОбработкаЗаполнения, ОбработкаПроверкиЗаполнения through a configuration extension.
• Document form — extension of the handlers ЗаполнитьПоДокументуОснованию, ВыборТипаДокументаОснованияЗавершение, ПриИзмененииВидаОперации for new types of transactions and bases.
• Additional attributes and information — through the properties mechanism (without changing the configuration).
• Integration with ESF/SNT — extension of the export to IS ESF when adding your own transaction types.

Requires verification (version-specific): the exact composition of accounts when offsetting advances and reflecting the cost, as well as the list of allowed basis documents, may differ between releases of the 3.0.7x line — verify against the current 3.0.74.2 in the configurator, since the given message texts are fixed as of release 3.0.68.1.