Reversal Document — Technical Description (Accounting for Kazakhstan 3.0)

1. Object identification

Purpose. The document is intended for reversing (cancelling) entries and register movements of previously posted primary documents. It allows the accounting consequences of an erroneously posted operation to be fully cancelled without physically deleting the source document, which preserves a continuous audit trail. The mechanism is universal: movements are reversed across accounting registers, accumulation registers, calculations, VAT, payroll taxes, excise, etc. The document has no “subject-specific” posting algorithm of its own — it copies the source movements and inverts their amounts.

2. Header attributes and tabular sections

2.1 Header attributes

Based on evidence, only the Организация attribute is guaranteed to be required. The other fields (ДокументОснование, Комментарий) are the standard set for this kind of object; their exact composition should be verified against the specific build.

2.2 Tabular sections

The document contains no “subject-specific” tabular sections of its own with amounts/items: amount and analytical data are not entered manually but are taken from the source document’s movements at the moment of posting. Auxiliary record sets of movements are generated programmatically (see sections 4–5).

3. Forms

4. Key module procedures

4.1 ВыполнитьСторнированиеДвижений — Manager module (≈32 lines)

The central procedure of the object. It implements the universal reversal mechanism:

1. Retrieving source movements. All record sets of the source document’s movements across accumulation, calculation, and accounting registers are extracted.
2. Inverting amounts. All amount resources are multiplied by -1.
3. Copying dimensions and subconto. All analytics (dimensions, subconto, accounts) are copied unchanged.
4. Writing movements. The reversing document writes the inverted movements into the same registers as the source.

Inversion logic:

• Accumulation registers: resources × -1, movement type is preserved (Receipt stays Receipt, Expense stays Expense; the sign changes on the amount/quantity).
• Accounting registers: Debit and Credit amounts are inverted, the account correspondence and subconto are copied unchanged.

Typical procedure error:

Message texts are quoted verbatim from the code (release 3.0.68.1). The presence/signature of the procedure in your build 3.0.74.2 is the only genuinely version-specific point worth checking.

4.2 Standard document handlers

• ОбработкаПроведения — calls ВыполнитьСторнированиеДвижений, passing the movement set and the source document.
• ОбработкаЗаполнения (entry based on) — substitutes Организация and ДокументОснование from the source.
• ОбработкаПроверкиЗаполнения — validation of the Организация field.

5. Posting and movements

The document does not calculate movements based on subject-specific logic — it mirrors the source movements with the opposite sign. The list of target registers is determined by which movements the source document had.

5.1 Accounting registers

• Standard (accounting)
• Tax (tax accounting)

Debit/Credit amounts are inverted while accounts and subconto are preserved.

5.2 Accumulation registers (full list from metadata — 41 registers)

СведенияСчетовФактурПолученных, ОПВПодлежитПеречислениюВФонды, ВзаиморасчетыОрганизацийСКонтрагентамиФизЛицами, НДССИзмененнымСрокомУплаты, СведенияСчетовФактурВыданных, Акциз, ОплатаСчетов, ВзаиморасчетыСДепонентамиОрганизаций, ВыпускПродукцииУслугБухгалтерскийУчет, РеализацияТМЗ, ОППВРасчетыСФондами, ВОСМСПодлежитПеречислениюВФонды, ЕПКомпоненты, ВыплаченныеДоходыРаботникамОрганизацийНУ, ИПНСведенияОДоходах, ЕПРасчетыСФондами, ТоварыОрганизацийБУ, СНСведенияОДоходах, НДСВзаиморасчетыСБюджетом, ЕПСведенияОДоходах, ВОСМСРасчетыСФондами, ОПВРасчетыСФондами, КорректировкаНДС, ВзаиморасчетыСРаботникамиОрганизаций, ВыработкаНМА, ВОСМССведенияОДоходах, ПереоценкаВнеоборотныхАктивов, ООСМССведенияОДоходах, СОСведенияОДоходах, ВыпускПродукцииУслугНалоговыйУчет, ОПВРСведенияОДоходах, ИПНРасчетыСБюджетом, НДСКВозмещению, ООСМСРасчетыСФондами, СведенияОбИсчисленииВычетовИПН, ВзаиморасчетыОрганизацийСПолучателямиИЛ, ОПВСведенияОДоходах, ОППВСведенияОДоходах, ОПВРРасчетыСФондами, ВзаиморасчетыПоПрочимВыплатам, СОРасчетыСФондами, СНИсчисленный, НДСЗаНерезидента, НДС, ВыработкаОС, КорректировкаНДСКВозмещению.

5.3 Examples of reversing entries (RK chart of accounts, 2026 realities)

Suppose an erroneous sale of goods of 1,160,000 ₸ with VAT 16% is being reversed (VAT = 160,000 ₸, income excluding VAT = 1,000,000 ₸, cost = 700,000 ₸).

Source document (sale):

Movements of the reversing document (same accounts, amounts × -1):

An example with a cash movement (reversal of payment 1030 / 1210) and with settlements with a supplier (3310 / 1030) is performed the same way — by inverting the amount while preserving the correspondence.

All country numeric parameters for 2026: VAT rate 16%; MCI = 4,325 ₸; MMW = 85,000 ₸; basic IIT deduction — 30 MCI/month (no more than 360 MCI/year); IIT 10% up to 8,500 MCI of annual income and 15% above; MPC 10% (base cap 50 MMW), MPEC 3.5%, MHIC 2%, CHIC 3%, SC 5%, social tax 6%. Currency — tenge (₸). During reversal these rates are not recalculated separately — amounts are taken from the source movements and simply inverted.

6. Related objects and entry based on

• Entry “based on”. The document is created via the “Based on” command from practically any supported primary document (sale, receipt, payment documents, payroll documents, VAT, excise, etc.). When filled, the header receives Организация and the reference to the source document.
• Source document — the source of all reversed movements; it itself remains posted and unchanged.
• Target registers (see section 5) — the same sets the source document wrote to.
• RK electronic documents. The reversal affects the accounting registers of the ESF (IS ESF) and SNT (СведенияСчетовФактурВыданных, СведенияСчетовФактурПолученных, НДС, КорректировкаНДС). When correcting sales with an already issued ESF/SNT, remember: a reversal in accounting does not cancel the electronic document itself in the IS ESF — withdrawal/correction of the ESF is performed separately.
• Print “Accounting statement С-1” — the accompanying document of the operation.

Typical scenarios

1. Reversal based on — full cancellation of the accounting consequences of an erroneous document.
2. Reversal with a different date — cancellation of an operation in a period different from the original one (the error was found the next month).
3. Marking a reversal for deletion — cancelling an erroneously created reversal without physically deleting it (preserving the audit trail).
4. Checking movements before posting — verifying the correctness of the inverted entries.
5. Printing the С-1 statement — documentary confirmation.

7. Extension points

• Overriding the manager procedure. The logic of ВыполнитьСторнированиеДвижений is best modified through a configuration extension (borrowing the manager module method) rather than by editing the standard configuration.
• Register filtering. For custom accumulation/accounting registers added during implementation, they must be included in the list of reversed movements — otherwise their movements will not be inverted.
• Posting handling of the document object — subscriptions/extensions of ОбработкаПроведения for rights control, closing period, additional validation.
• Fill-on-basis handler — extending ОбработкаЗаполнения to support new types of source documents.
• Print forms — adding custom print forms via the “Additional reports and processing” mechanism or an extension.
• Fill validation — adding ОбработкаПроверкиЗаполнения for custom required attributes.