Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You imported a batch of goods from Russia, issued an SNT for the import, and filed form 328.00 "Application for the Import of Goods and Payment of Indirect Taxes." A week later a notification arrives from the SRC: the amounts and quantities in your SNTs don't match the data in 328.00. A manual reconciliation of dozens of lines across two different systems begins — your eyes start to swim. This is exactly what the "Reconciliation of SNT and Tax Form 328.00" document in 1C is for: it pulls in your import SNTs and the 328.00 lines and shows where there is a discrepancy, before the tax authority sees it.
1. Purpose
The document reconciles the data of electronic accompanying waybills (SNT) for the import of goods from the EAEU with the data of tax form 328.00. The task is to find discrepancies in nomenclature, quantity, value, and VAT amount, so that form 328.00 and the SNTs in the EIS ESF (Electronic Invoices Information System) contain identical information. This is a control (reconciliation) document: it does not assess taxes but records the result of the comparison.
2. Where to find it
Path in the interface:
- Section "Sales" or "Purchases" → group "Electronic documents (SNT)" → "Reconciliation of SNT and Tax Form 328.00".
- Access is also available from the SNT workspace and from the section "Reports" → "Regulated reports" next to form 328.00.
Direct navigation link (menu "Tools" → "Go to navigation link", paste the string and click "Go"):
e1cib/list/Документ.СопоставлениеСНТиФНО
The button to create a new document is "Create" in the opened list.
2a. How to find out your release
Menu "Help" → "About the program" (or the "i" icon in the upper right corner). In the window that opens, you will see two lines: the platform version (for example, 8.3.24) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)." The instructions are current for release 3.0.74.2; on other releases the field names may differ slightly.
3. How to fill it in
Fill it in from top to bottom — the header sets the reconciliation period, and the table is populated automatically.
| Field | Req. | Why it's needed and what happens on error |
|---|---|---|
| Organization | ✅ | Your importing legal entity. SNTs and 328.00 data are selected by it. Get it wrong and someone else's waybills or an empty table will be pulled in. |
| Date | ✅ | The date the reconciliation document is drawn up. It does not affect postings but determines in which period the document is visible in the list. |
| Number | — | Assigned automatically upon saving. No need to touch it manually. |
| Tax period | ✅ | The month for which 328.00 is filed. The form's lines are selected precisely by it. Specify the wrong month and the reconciliation will show emptiness or false discrepancies. |
| Form 328.00 (basis) | ✅ | A reference to a specific regulated report 328.00. Without it there is nothing to reconcile against. If there are several forms — choose the one that goes to the SRC. |
| Fill (button) | — | Pulls in the import SNTs for the period and the 328.00 lines. Click after selecting the period and the form. |
The tabular section (populated via the "Fill" button):
- SNT — a reference to the electronic waybill for the import of goods.
- Nomenclature / TN VED code — the goods from the SNT.
- Quantity, unit of measure — per the SNT data.
- Value (tax base) — the import value in tenge.
- VAT amount — import VAT (rate 16%).
- 328.00 data — parallel columns: quantity, value, VAT from the form line.
- Discrepancy / Status — "Matches" or the amount/indicator of deviation. Lines where the SNT and 328.00 diverge are highlighted in red.
Check each line with a discrepancy status: most often the culprit is the currency exchange rate on the date of recognition, or an SNT line that did not make it into 328.00.
4. Worked example with figures
Scenario. LLP "Astana-Import" in February 2026 imported from Russia the goods "Circulation pump," 100 pcs. The contract value is 5,000,000 ₸. Import VAT from the EAEU at a rate of 16% = 800,000 ₸. For this delivery an import SNT was issued and form 328.00 was filed.
What the reconciliation shows. In the document "Reconciliation of SNT and Tax Form 328.00" for the tax period "February 2026":
| Indicator | Per SNT | Per 328.00 | Status |
|---|---|---|---|
| Quantity, pcs. | 100 | 100 | ✅ Matches |
| Tax base, ₸ | 5,000,000 | 5,000,000 | ✅ Matches |
| VAT 16%, ₸ | 800,000 | 800,000 | ✅ Matches |
The lines are green — you can calmly file 328.00.
The reconciliation document itself has no postings (it is a control document; it writes only to information registers about the comparison result). Accounting postings are generated by the related import documents, and the reconciliation merely confirms that they are correct:
| Operation (related documents) | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Recognition of goods (Receipt of inventory) | 1330 | 3310 | 5,000,000 |
| Assessment of VAT on import from the EAEU (328.00) | 1420 | 3130 | 800,000 |
| Import VAT credited after payment | 1420* | — | 800,000 |
| Payment of import VAT to the budget | 3130 | 1030 | 800,000 |
* Import VAT is taken as a credit after actual payment and confirmation via 328.00; the accounting account is 1420 "VAT recoverable."
If the data had diverged (for example, the SNT shows a quantity of 100 pcs., but 328.00 mistakenly shows 90 pcs.): the line would be highlighted in red, and the "Discrepancy" column would show "−10 pcs. / −80,000 ₸ VAT." Until this is corrected in form 328.00 or in the SNT — you cannot file the report; the SRC will return it with an error.
5. Types of operation
The document works in reconciliation mode and offers the following comparison scenarios:
- Reconciliation by quantity — whether the volume of imported goods matches in the SNT and in 328.00.
- Reconciliation by value (tax base) — whether the import amount in tenge matches.
- Reconciliation by VAT amount — whether the calculated import VAT (16%) matches.
- Reconciliation by nomenclature / TN VED code — the same goods in both documents.
- Completeness control — whether all import SNTs for the period are reflected in 328.00 and vice versa (whether there are any "extra" or "lost" lines).
6. What is generated upon posting
- Accounting postings — the document does not generate them. The assessment and crediting of import VAT are done by the receipt documents and the regulated report 328.00.
- Movements in information registers — the comparison result is recorded (the list of SNTs, the matched 328.00 lines, the match/discrepancy indicator). This data is used for control before sending 328.00 and for repeated reconciliation.
- Electronic documents — the document itself does not send SNTs and does not file 328.00. It only reconciles already existing SNTs (from the EIS ESF) with an already completed form 328.00. Sending SNTs and filing 328.00 are performed by their own means.
7. Printed forms
Via the "Print" button the following are available:
- "Reconciliation of SNT and Tax Form 328.00" — the final reconciliation statement: SNT lines, 328.00 lines, amounts, and the discrepancy column. The main form to attach to explanations for the SRC.
- "Discrepancy protocol" — only the lines where deviations were found (convenient to hand to the accountant or supplier for correction).
8. Common mistakes
"Form 328.00 is not filled in. Reconciliation is impossible." You did not specify the basis. Open the "Regulated reports" section, make sure that form 328.00 for the required period is created and filled in, then select it in the basis field.
"No import SNTs found for the selected tax period." Either the wrong month is in the "Tax period" field, or the import SNTs have not yet been loaded/posted. Check the month and the SNT status in the electronic documents workspace.
"Discrepancies identified by lines: VAT does not match." A classic — a different currency exchange rate on the date. In the SNT and in 328.00 the tax base is recalculated at different NB RK rates. Bring the exchange-rate determination date to the date of recognition of the goods and regenerate form 328.00.
"SNT line not matched with 328.00." The goods are in the waybill but did not make it into the form. Check that the item is included in 328.00 and that the TN VED code matches. Add the line to the form and repeat "Fill."
"The organization is not a VAT payer / is not registered in the EIS ESF." Check the VAT-payer indicator in the organization card and the exchange settings with the EIS ESF — without them the SNTs will not be pulled in.
9. FAQ
Does this document assess VAT or make postings? No. It is a control reconciliation document. Import VAT (16%) is assessed by the receipt documents and form 328.00, while "Reconciliation" only checks that the data matches.
How does 328.00 differ from 300.00? 328.00 is the "Application for the Import of Goods and Payment of Indirect Taxes" upon import from EAEU countries. 300.00 is the general VAT declaration. This document reconciles SNTs specifically with 328.00 for imports from the EAEU.
What is the VAT rate on imports from the EAEU in 2026? 16%. The VAT amount in the SNT and in 328.00 must match to the tenge.
What to do if the amounts diverged due to the currency exchange rate? Determine a single NB RK exchange-rate date (the date of recognition of the goods), recalculate the tax base in 328.00, and regenerate the reconciliation with the "Fill" button.
Can several SNTs for one delivery be reconciled at once? Yes. The document pulls in all import SNTs for the selected tax period and matches them against the lines of a single form 328.00.
Does the document send SNTs to the EIS ESF? No. Sending and receiving SNTs are performed in the electronic documents workspace. Only already existing SNTs come here.
Why is the table empty after "Fill"? Either the wrong tax period, or there are no posted import SNTs for the period, or form 328.00 is not selected. Check these three points.
Do I need to post the document? Yes, post it to record the reconciliation result in the register. Then, on reopening, you will see what was reconciled and when, and you will be able to attach the printed form to explanations for the SRC.
Does this document affect the crediting of import VAT? Not directly. Crediting of import VAT (Dr 1420) is possible after payment of the tax and confirmation via 328.00. The reconciliation helps to make sure that the data is correct before filing the form.
Which period should I choose for the tax period? The month in which the goods were recognized and for which 328.00 is filed (form 328.00 is filed monthly, by the 20th of the following month).
10. Related documents
What it is entered on the basis of / what it is related to:
- SNT for the import of goods — the source of import data (quantity, value, VAT).
- Regulated report 328.00 — the second side of the reconciliation.
- Receipt of goods and services (import of inventory) — generates postings Dr 1330 Cr 3310.
- Application for import (328.00) — assesses import VAT Dr 1420 Cr 3130.
What is done based on the reconciliation result:
- Correct form 328.00 before sending it to the SRC.
- Correct or resend the SNT in the EIS ESF.
- Attach the printed reconciliation statement to explanations for the tax notification.
Material prepared for 1C:Accounting for Kazakhstan, edition 3.0, release 3.0.74.2. To check your release: "Help" → "About the program" — the platform version and configuration release are indicated there.