Verified on release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0).
End of the quarter. You are preparing the VAT return, and the "payable" line shows an amount that does not match the turnovers on account 3130. Or a counterparty sent an ESF register, and less than expected was credited on your side. This is exactly where you open the saved regulated report — this is not just a printed form on the screen, but a document in the database that stores the completed tax forms (FNO), their editions, submission status, and the link with accounting data. Let's figure out how to work with it so that the figures add up and the report goes to the SRC on the first try.
1. Purpose
The "Regulated report" document stores a specific instance of a tax form (FNO) — for example, 300.00, 200.00, 910.00 — completed for a specific period for your organization. It records the return data, the form version, the submission status, and the sending history via 1C-Reporting. Through this same document you send the report to the SRC and receive acceptance notifications.
2. Where to find it
Main path:
Reports → 1C-Reporting → Regulated reports — opens the workspace with the list of your reports. The "Create" button opens the form (FNO) selection, after which a new "Regulated report" document is created.
The full list of saved documents (for control and finding duplicates) opens via the 1C navigation link:
e1cib/list/Документ.РегламентированныйОтчет
To navigate there: Main menu → Tools → "Go to navigation link" (or the icon in the window header), paste the string above, click "Go".
There is intentionally no separate "Regulated report document" menu item — you always enter through the "Regulated reports" workspace, and the list of documents is used for service control.
2a. How to find out your release
Help → About (or the "i" icon in the top right corner). In the window that opens:
- Platform version — for example, 8.3.24.xxxx;
- Configuration — "Accounting for Kazakhstan, edition 3.0";
- Release — for example, 3.0.74.2.
It is the configuration release that determines which FNO versions and which rates are "wired" into the forms. FNO forms are updated together with releases — if the SRC changed a form, and you have not updated, the report will not be accepted.
3. How to fill in — step by step
Step 1. Creating the report
In the workspace, click "Create" and choose a form. Specify:
- Organization (required) — which taxpayer the report is for. If there is one organization in the database, it will be filled in automatically. An error here = the report will go out with someone else's IIN/BIN, and the SRC will reject it.
- Period / tax period (required) — quarter, half-year, or year depending on the form. For 300.00 — a quarter, for 910.00 — a half-year. A wrong period = the report will land in the wrong deadline, and a delay will begin.
- FNO type and its version — filled in based on the selected form and date. Check that the form version is current for the submission period.
Step 2. Filling in the data
Click "Fill" — the program will pull data from the accounting records (account turnovers, VAT registers, payroll accruals). The following are filled in:
- Main sheets of the return — amounts of income, sales, accrued and creditable VAT, taxes on the payroll fund.
- Appendices (mandatory where there are turnovers) — for example, 300.07 (register of goods from the List), 200.05, etc. If an appendix is mandatory and you have not filled it in, the form will issue a control error.
- Title page (required) — BIN/IIN, type of return (regular / additional / liquidation), code of the state revenue authority. A wrong "type" will turn the initial submission into an "additional" one — and the SRC will not understand it.
Step 3. Verification
The "Verify → Check control ratios" button. The program will reconcile the lines within the form and between the appendices. Red errors must be fixed before sending, yellow warnings should be assessed.
Step 4. Manual corrections
Yellow-colored cells can be edited manually (the "More → Allow editing" button). Make manual edits deliberately: on a repeated "Fill", they will be overwritten.
Step 5. Recording and sending
- "Record" — saves the document in the database (it appears in the
Документ.РегламентированныйОтчетlist). - "Send" — goes to the SRC via 1C-Reporting (a configured digital signature and a connected service are required). The status changes: "Prepared" → "Sent" → "Accepted".
4. Worked example — FNO 300.00 (VAT) for a quarter
Scenario. LLP "Astana-Trade" on the generally established regime, a VAT payer. For the quarter:
- Sales of goods: 5,000,000 ₸ excluding VAT;
- VAT accrued at the rate of 16%: 5,000,000 × 16% = 800,000 ₸;
- Goods purchased: 3,000,000 ₸ excluding VAT;
- VAT credited (16%): 3,000,000 × 16% = 480,000 ₸.
Calculation of VAT payable: 800,000 − 480,000 = 320,000 ₸.
Accounting entries that form the return figures (the FNO document itself does not make them — it reads the result):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Sale to buyer (with VAT) | 1210 | 6010 | 5,000,000 |
| VAT on sale | 1210 | 3130 | 800,000 |
| Receipt of goods | 1330 | 3310 | 3,000,000 |
| VAT on purchase (creditable) | 1420 | 3310 | 480,000 |
| VAT credit | 3130 | 1420 | 480,000 |
The balance on account 3130 = 320,000 ₸ — this is precisely the "VAT payable" line in 300.00.
What you do with the document. You create 300.00 for the quarter, "Fill" → in the accrued VAT line you see 800,000, in the creditable one — 480,000, payable — 320,000. You check the control ratios and send it. The payment of 320,000 ₸ is processed separately (write-off from the settlement account): Dr 3130 Cr 1030 — 320,000 ₸.
Check: if in 300.00 the payable came out not as 320,000 but, say, 800,000 — this means the VAT credit did not "stick". Look at the "VAT recoverable" register and the statuses of incoming ESF: without a registered supplier ESF, the credit will not be pulled in.
5. Operation types (which forms the document produces)
One and the same document stores any regulated form. The main ones for the RK:
- FNO 300.00 — VAT return (quarter).
- FNO 200.00 — IIT and social tax (quarter), with appendices on OPV, OPVR, SO, OSMS, VOSMS.
- FNO 100.00 — CIT for legal entities on the generally established regime (year).
- FNO 910.00 — simplified return (half-year).
- FNO 220.00 — IIT for sole proprietors/individuals on the generally established regime (year).
- FNO 701.01, 700.00 — on property, transport, and land tax.
- Statistical and other forms connected in the configuration.
Plus service operations within the document: regular / additional / additional upon notification / liquidation return — set by the type on the title page.
6. What is generated on posting
A regulated report is not a business transaction, so it does not create accounting entries Dr/Cr. Its "movements" are service ones:
- Data of the completed form — saved in the document itself (all cells of the FNO and appendices).
- Records in the status registers and the exchange log of 1C-Reporting — the "Sent" status, receipts, acceptance/rejection notifications from the SRC.
- Electronic reporting documents — the generated XML container of the return, signed with a digital signature, and the receipt file from the state revenue authority.
Separately, but related: ESF and SNT, which affect the 300.00 figures, live in their own objects (ESF, SNT documents and exchange with the ESF IS / ESF-SNT IS). The regulated report only reads their total through the VAT registers.
7. Printed forms
Available from the open document:
- Printing of the FNO form — the official return form with all appendices (the "Print" button).
- Printing with a barcode (PDF417) — a machine-readable version for submission on paper.
- List of appendices — separate printing of each appendix (300.07, 200.05, etc.).
- Printing the "envelope" / verification protocol — for control before submission.
Export to a file: "Upload" — generates XML for loading into the Taxpayer's Cabinet, if you submit not through 1C-Reporting.
8. Common errors
"Organization not filled in" — the taxpayer was not selected when creating. Open the title page, specify the organization; check that its record has the BIN/IIN and the state revenue authority code filled in.
"Control ratios violated" (in red) — the lines within the form do not add up. Click on the error — the program will highlight the specific cells. A common cause in 300.00 is an unconfirmed credit on incoming ESF.
"The form version is not current for the reporting period date" — you are generating the report on an old form. Update the configuration to the current release, then recreate the report.
"Failed to send: certificate not found / expired" — a problem with the digital signature. Check the 1C-Reporting settings and the validity period of the NCA RK key.
"A report with this period already exists" — you are creating duplicates. Do not create a new one; instead, open the existing one from the workspace and click "Fill" again.
"The VAT refund amount is rejected" (in the SRC receipt) — a discrepancy with the ESF register on the tax authority's side. Reconcile your purchases register with the data in the ESF IS.
9. FAQ
How do I find a report already submitted for the previous quarter?
Reports → 1C-Reporting → Regulated reports. In the header, select the period and organization — the list will show all saved documents. The full list is via the e1cib/list/Документ.РегламентированныйОтчет link.
Why is the VAT payable in 300.00 overstated? Most likely, the VAT credit was not pulled in: incoming ESF are not registered or not posted. With sales of 5,000,000 ₸, the accrued VAT = 800,000 ₸ (16%), and if the credit of 480,000 ₸ did not stick, the payable will show 800,000 instead of 320,000. Check the VAT register and the ESF statuses.
What VAT rate applies in 2026? The standard VAT rate is 16%. The forms of release 3.0.74.2 calculate at 16%; if you see 12%, you have an outdated form version — update.
How is the IIT deduction reflected in 200.00? The basic tax deduction is 30 MCI per month (at an MCI of 4,325 ₸, this is 129,750 ₸), but no more than 360 MCI per year. This is pulled from the payroll documents. The IIT rate is 10% (15% on income exceeding 8,500 MCI per year).
Which payroll-fund contributions go into 200.00? OPV 10% (base no higher than 50 MMW, i.e. 50 × 85,000 = 4,250,000 ₸/month), OPVR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, and social tax 6%. They are all filled in the appendices of 200.00 automatically from the payroll calculation.
Can a submitted report be corrected? Yes — create a new document of the same form for the same period and set the type "Additional" on the title page. It specifies only the changes (delta), not the full amounts.
The report is sent, but there is no acceptance receipt — what to do? Open the document, click "Refresh statuses" (or "Replies and notifications"). If there is no response for more than a day — check the 1C-Reporting exchange log and the connection with the operator.
Does the document need to be posted so that it "sticks" into the accounting? A regulated report does not make accounting entries and does not change account turnovers. It is enough to "Record" it. The accrual of taxes payable (Dr 7210/expenses Cr 3120/3130/3150, etc.) is performed by separate accounting documents.
How do I submit the report on paper if there is no digital signature? The "Print" button gives a form with a PDF417 barcode, and "Upload" — XML for loading into the Taxpayer's Cabinet.
Where is the return file itself stored?
Inside the document. Each instance of the "Regulated report" is a separate record in the Документ.РегламентированныйОтчет list with a complete history of submissions.
10. Related documents
What it is filled in based on:
- Sales and purchase documents, ESF and SNT (VAT registers) → 300.00;
- Accrual of salary and taxes, dues, contributions → 200.00;
- Turnovers on income/expense accounts (6010, 7010, etc.) → 100.00, 910.00.
What is created based on the report:
- Payment documents for paying taxes (write-off from the settlement account: Dr 3130/3120/3150 Cr 1030);
- Additional return — a new regulated report of the same type based on the submitted one.
How to find out your release
Help → About — there the platform version (8.3.x) and the configuration release "Accounting for Kazakhstan, edition 3.0" are indicated. Check the release before the start of the reporting campaign: FNO versions and rates are updated together with releases.
This guide was prepared for release 3.0.74.2 of "Accounting for Kazakhstan" (edition 3.0). With a different release, the set of FNO forms and the control ratios may differ.