Document "Received Invoice" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification of the Object

Purpose. The document registers invoices received from suppliers in accordance with the legislation of the RK. It serves for accounting of input VAT (rate 16% in 2026), acceptance of goods, services, fixed assets, and intangible assets. It is closely integrated with the electronic invoicing system (ESF) and the VAT: it can be entered manually, based on incoming documents, or uploaded from the ESF information system. It supports types of invoices: main, corrected, additional. It is used daily when receiving goods and services from suppliers.

2. Attributes of the Header and Table Parts

2.1 Header Attributes (Mandatory)

If any of the listed attributes are not filled in, the document is not processed — the platform issues an error “Field … is not filled in” (see section 4).

2.2 Table Parts

VAT Rate. In 2026, the basic VAT rate in the RK is 16%. In the VATRate column, “VAT 0%”, “No VAT”, “VAT at the calculated rate” are also applied depending on the operation.

3. Forms

The specific composition of additional (including auxiliary and service) forms depends on the delivery — requires verification in the specific assembly 3.0.74.2.

4. Key Procedures of Modules

Below are the handlers confirmed by the evidence of the configuration (the text of messages is quoted verbatim from the code, release 3.0.68.1; in 3.0.74.2 the logic is preserved).

ManagerModule — FillBasedOnBasisDocument

Fills the invoice with data from the basis document (incoming). Control:

• If the basis data is not received or BasisDocument is not filled (AttributeValues = Undefined OR NOT ValueFilled(AttributeValues.BasisDocument)) — it issues: In document "%1" the reversed document is not filled. No data to fill the invoice.
• If the basis document does not allow invoice input (NOT InputAllowedBasedOn) — it issues: For the reversed document "%1" invoice input (received) is not provided..

ObjectModule — CheckFillingProcessing

Checks filling before saving/processing. In particular, for the type “corrected/additional” it controls the presence of the main invoice:

• Condition NOT ValueFilled(ThisObject.MainInvoice) → Field "Main invoice" is not filled.

Form.DocumentForm — OnChangingOrganizationValueServer

When changing the organization, it checks it against the organization of the main invoice:

• Condition InvoiceOrganization <> Object.Organization → clears the field and issues The organization of the main invoice does not match the organization of the document. The field "Main invoice" has been cleared.

Form.DocumentForm — BasisDocumentsBeforeAdding

Prohibits adding a new basis row until the previous one is filled:

• Condition NOT ValueFilled(Object.BasisDocuments[PreviousNumber].BasisDocument) → Before adding a new row, it is necessary to fill the "Basis Document" column of the previous row.

Standard Object Type Handlers

Additionally, for the document of this type, the following are characteristic:

• FillingProcessing (ObjectModule) — filling when inputting based on and from ESF;
• Processing / RemovingProcessing — formation and clearing of movements;
• OnCreationOnServer, BeforeSavingOnServer (form) — initialization and pre-saving control.

5. Processing and Movements

The document generates movements in the registers of accounting for input VAT and tracking the relevance of invoices.

5.1 Accumulation Register “InformationOnInvoicesReceived”

Purpose: accounting for incoming invoices for VAT purposes. Logic:

• A record is created for each row of the table parts;
• Nomenclature/FA/IA, amount, VAT amount, VAT rate (16%), turnover date are recorded;
• For the type “corrected”, reversing records are formed for the corrected document.

5.2 Register of Information “InvoicesThatHaveTerminated”

Purpose: tracking the relevance of invoices. Logic:

• When processing a corrected invoice, the original is marked as having terminated;
• Links the corrected and correcting documents.

5.3 Accounting Entries

The “Invoice (received)” in the standard methodology of the RK is primarily a tax register of input VAT and, as a rule, the movements on accounts are formed by the incoming document, while the invoice registers VAT in the context of ESF. When configured, when entries are formed in conjunction with the receipt, the standard chart of accounts of the RK is applied:

Example: goods received for 1,000,000 ₸ without VAT, VAT 16% = 160,000 ₸. Debit 1330 — 1,000,000 ₸, Debit 1420 (VAT) — 160,000 ₸, Credit 3310 — 1,160,000 ₸.

Other accounts of the standard chart of the RK involved in related operations: 1210 (short-term receivables from buyers), 1030 (cash in current accounts), 6010 (revenue from sales), 7010 (cost of sales).

The specific set of entries for this document (and not the incoming document) in the assembly 3.0.74.2 — requires verification according to the organization’s accounting policy settings.

6. Related Objects and Input Based On

Creation Scenarios (evidence):

1. Based on the receipt of goods — after processing the receipt, the invoice received from the supplier is registered.
2. Creation of a corrected invoice — the supplier issued a corrected invoice in place of the previously issued one; the original is marked as having terminated.
3. Manual input without a basis document — the invoice is received, but the receipt is not yet processed or the document flow is conducted separately.
4. Loading from ESF — the invoice is imported from the ESF information system.
5. Adding basis documents to an existing invoice — linking the manually entered/from ESF invoice to the incoming documents.

Related Objects:

• incoming documents (goods, services, FA, IA) — sources for table parts;
• the “ReceivedInvoice” itself (through MainInvoice) — for corrected/additional;
• ESF/VAT subsystem — electronic document flow with the ESF information system;
• counterparties, nomenclature, fixed assets, IA — filled directories.

7. Extension Points

Recommended places for modifications without changing the standard code:

• Configuration extension with interception of CheckFillingProcessing and FillingProcessing in the object module — for additional checks and auto-filling.
• Event subscriptions (OnSaving, Processing) — for integration with external accounting systems and additional movements.
• Overridable modules of the ESF subsystem — for custom logic of loading/matching electronic invoices.
• Additional attributes and information (general mechanism) — for industry attributes without changing the document structure.
• Form handlers DocumentForm (OnChangingOrganizationValueServer, BasisDocumentsBeforeAdding) — for additional client control.