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

1. Identification

Purpose. The primary document for VAT and excise tax accounting. It registers invoices issued to customers upon the sale of goods, services, fixed assets, and intangible assets. Typically entered based on sales documents (SalesOfGoodsAndServices, ActOfProvisionOfServices, TransferOfFixedAssets, etc.) and is mandatory for correct VAT accounting and tax return preparation. Supports electronic document flow through the ESF information system (issuance of ESF), formation of the tax return, various types of invoices (primary, corrected, additional), and integration with the EAEU mechanism for exports to the countries of the Customs Union.

In the RK, starting from 2026, the standard VAT rate of 16 % is applied (previously 12 %). Threshold and reference amounts for 2026: MRP = 4,325 ₸, MZP = 85,000 ₸.

2. Attributes of Header and Table Parts

2.1 Mandatory Attributes of Header

2.2 Table Parts

VATRate in the lines for standard taxable turnover for 2026 indicates 16 %. Also used are values “Without VAT”, “0 %” (export/exempt turnover).

If any of the listed mandatory fields are not filled, the document is not processed — 1C will issue an error “Field … is not filled”.

3. Forms

Printed forms: printed form of the invoice of the established sample in the RK, as well as visualization of the ESF.

4. Key Procedures of Modules (from evidence)

Manager Module

• FillBySupportingDocument — filling in attributes and table parts based on the sales document.
  • Control: if attributes are not received or the supporting document is not filled, the following is issued: “In document "%1" the reversed document is not filled. No data to fill the invoice” (condition: AttributeValues = Undefined OR NOT ValueFilled(AttributeValues.SupportingDocument)).
  • Control: if the supporting document does not allow for invoice entry, the following is issued: “For the reversed document "%1" invoice (issued) entry is not allowed” (condition: NOT InputAllowedBasedOn).

Object Module

• CheckFillingProcessing — checks filling before recording/processing.
  • Control of the main invoice for corrected/additional documents: “Field "Main invoice" is not filled.” (condition: NOT ValueFilled(ThisObject.MainInvoice)).
• Processing (standard handler) — delegates the formation of movements to the VATAndExciseAccounting module; if ManualCorrection = True standard processing is skipped.

Form Module (DocumentForm)

• CheckDeferredVATAccrualSupportingDocuments — control of documents with deferred VAT accrual.
  • Issued: “The document "%1" has a deferred VAT accrual flag set, the invoice should be entered based on the document Registration of Other Operations for Sold Goods.” (condition: the attribute DeferVATAccrual exists in the document metadata and SupportingDocument.DeferVATAccrual is true).
• OnChangeOrganizationValueServer — when changing the organization checks the compliance of the organization of the main invoice.
  • Issued: “The organization of the main invoice does not match the organization of the document. The field "Main invoice" has been cleared.” (condition: InvoiceOrganization <> Object.Organization).

The texts of the messages are quoted verbatim from the configuration code (release 3.0.68.1). Requires verification for 3.0.74.2: specific line numbers of modules and exact wording may have changed between releases.

5. Processing and Movements

The logic of processing is delegated to the general module VATAndExciseAccounting, which forms movements based on the data of the table parts. If ManualCorrection = True, standard processing is not performed — movements are set by the accountant manually.

5.1 Registers

5.2 Entries by Chart of Accounts of the RK

The actual accounting entries for sales are formed by the supporting document (sale). The invoice secures VAT accounting. A typical scheme for the sale of goods in a conditional example (typical chart of accounts of the RK):

Sale of goods for 116,000 ₸ (including VAT 16 % = 16,000 ₸), cost 70,000 ₸:

Upon receipt of payment: Dr 1030 Cr 1210. Upon purchase from the supplier (for comparison): Dr 1330 Cr 3310.

It is the movement in InformationOnIssuedInvoices (by VATRate = 16 %) that ensures the turnover and VAT amount are included in the declaration.

6. Related Objects and Input Based on

Supporting documents (input based on → issued invoice is created):

• SalesOfGoodsAndServices
• ActOfProvisionOfServices
• TransferOfFixedAssets, TransferOfIntangibleAssets
• RegistrationOfOtherOperationsForSoldGoods (for cases of deferred VAT accrual)

Related objects:

• VATAndExciseAccounting — general module for forming movements.
• ESF (ESF Information System) — electronic invoice; issued based on the document.
• SNT — accompanying invoice for goods.
• Registers InformationOnIssuedInvoices, InvoicesThatHaveCeasedToBeEffective.

Typical scenarios:

1. Creation of an invoice based on the sale of goods.
2. Creation of a corrected invoice (the original is marked as “Ceased to be effective”).
3. Re-filling the invoice based on several supporting documents (common invoice for the period).
4. Editing and recalculating VAT when changing the rate in the line.
5. Working with customs declaration numbers for imported goods.

7. Extension Points

• Configuration Extensions (BSL): interception of CheckFillingProcessing, Processing, form handlers (OnChangeOrganizationValueServer, CheckDeferredVATAccrualSupportingDocuments) via &Instead / &After.
• Module VATAndExciseAccounting: centralized logic of movements — the main point for influencing the formed movements without modifying the object module.
• ManualCorrection: standard mechanism for disabling automatic processing for non-standard movements.
• Filling based on: FillBySupportingDocument in the manager module — extended to support atypical supporting documents.
• ESF/SNT: integration mechanisms for electronic document flow — points for fine-tuning exchange with the ESF information system.
• Additional attributes and information: through the properties mechanism for industry analytics without changing metadata.