Document "Application for Import of Goods and Payment of Indirect Taxes" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document is intended for accounting import operations and the calculation of indirect taxes (VAT on imports, if necessary — information for corporate income tax) when importing goods and fixed assets from EAEU countries into the territory of the Republic of Kazakhstan. It is used by the accountant to register the import application (form 328.00 / exchange via IS), correctly reflect tax liabilities on imports, and subsequently accept the import VAT for offset. It is usually filled out based on the receipt of goods/services from a non-resident supplier from the EAEU and generates movements in the VAT, goods, and accounting/tax registers. It is applied in every import operation from the EAEU.

Where to find in 1C: section “Purchase” → “Application for the import of goods and payment of indirect taxes”. Navigation link: e1cib/list/Document.ApplicationForImportOfGoodsAndPaymentOfIndirectTaxes

2. Header Attributes and Table Parts

2.1 Header Attributes (mandatory)

Additionally, the header contains VAT expense subaccounts (VATExpenseSubaccount1–3, similarly for tax accounting), used as analytics for the credit account in entries.

If any of the mandatory attributes are not filled in, 1C will not allow the document to be processed and will display an error message such as “Field … is not filled in”.

2.2 Table Part “Goods” (mandatory columns)

Calculated/service fields of the line: Amount, VATAmount, VATAccountingAccount (debit account for accrued import VAT), VATType, VATTransactionType, VATReceiptType.

2.3 Table Part “Fixed Assets” (mandatory columns)

3. Forms

The document form implements the mechanism “Import Details” — clarification of data for a specific line of goods/fixed assets (country and origin attributes, distribution of amounts).

4. Key Procedures and Handlers

There is no direct BSL text in evidence; below are the procedures recorded based on the behavior and messages of the configuration (release reference 3.0.68.1), as well as standard document handlers.

4.1 From evidence (document form)

• FillTaxAccountingAttributes — when filling/processing, sets the tax attributes of the lines, in particular VATTransactionType = “OtherTaxableImport” and default values for the method of offsetting import VAT.
• ImportDetailsApplication (form command handler) — opens details for the selected line. Controls:
  • object modification — message “The document has been changed. To view details, the document must be saved.”;
  • object saved status — “To view details, the document must be saved.” if Not ValueFilled(Object.Reference);
  • presence of the selected line — “Select a line of goods or fixed assets for details.” if CurrentDataFixedAsset = Undefined.
• ExecuteImportDetailsApplication — executes details; prohibits multiple selection:
  • “Select only one good for details.” and “Select only one fixed asset for details.” if SelectedLines.Count() > 1.

4.2 Standard Handlers (standard for document BK 3.0)

• ProcessingExecution (object module) — the main point for forming movements in all registers (see section 5).
• FillProcessing — filling in attributes when entering based on (receipt of goods/services).
• BeforeSaving / OnSaving — control of filling, recalculation of amounts in tenge based on SettlementRate/SettlementMultiplicity.
• OnChange date/rate (form) — recalculation of VAT amounts and costs when changing the currency rate (scenario 3.4).
• Select / FillBasedOn (form) — filling the table part “Goods” from the basis document or through the selection of nomenclature (scenario 3.2).

5. Processing and Movements

When processed, the document generates movements in the following registers.

5.1 RegisterAccumulation.GoodsOrganizationsBU

Registration of the receipt of goods in accounting: for each line of the table part “Goods” — Item, Quantity, Amount.

5.2 RegisterAccounting.Standard (accounting entries for VAT)

Accrual of import VAT:

• Debit VATAccountingAccount (from the line of the table part) — Credit VATExpenseAccount (from the header)
• Amount — VATAmount
• Credit analytics — VATExpenseSubaccount1–3

According to the standard chart of accounts of the RK, import VAT payable is reflected in the credit of account 3130 “Value Added Tax” (VAT payable), debit — the VAT accounting account for acquisitions (input VAT for offset). The cost of imported goods is accounted for in account 1330 “Goods”.

Example. Import of goods for 1,000,000 ₸, rate 16 %:

5.3 RegisterAccounting.Tax

Similar entries in tax accounting — with tax plan accounts and tax subaccounts (VATExpenseAccount, tax subaccount).

5.4 RegisterAccumulation.VATReimbursement

Registration of amounts of import VAT to be offset (reimbursed): for each line — VATAmount, VATRate, VATTransactionType.

5.5 RegisterAccumulation.VAT

Detailed accounting of incoming VAT broken down by types of transactions and turnovers. For each line of goods, the following are recorded:

• VATType;
• VATTransactionType;
• VATTransactionType = “OtherTaxableImport” (automatically set in FillTaxAccountingAttributes);
• VATReceiptType (default value for the method of offsetting).

Sales/cost accounts (6010 “Revenue from Sales”, 7010 “Cost of Sales”, 1210 “Short-term Accounts Receivable from Customers”) are not affected by this document — they relate to sales operations, not imports. They are provided as a reference according to the standard chart of accounts of the RK.

6. Related Objects and Input Based On

• Input based on (basis document): “Receipt of goods and services” (import from a non-resident of the EAEU) — transfers the counterparty, nomenclature, quantity, and amounts to the table part “Goods”/“Fixed Assets” (scenario 3.1). Each line retains a reference in the column DocumentBasis.
• Electronic documents of the RK: based on registered imports, ESF (electronic invoice, IS ESF) and SNT (accompanying invoice for goods) are generated.
• Regulatory reporting: the data of the application is used when forming forms for imports from the EAEU and VAT declarations.
• Movement consumer registers: VAT, VATReimbursement, GoodsOrganizationsBU — read by the mechanisms of VAT offset and goods accounting.

7. Extension Points

• Processing: subscription/extension to ProcessingExecution of the object module to add/correct movements (scenario 3.5 “Manual adjustment of entries” — through the manual adjustment flag in the form).
• Document form: extension of handlers ImportDetailsApplication / ExecuteImportDetailsApplication, Select, events for recalculation based on the rate.
• Filling Tax Accounting: overriding FillTaxAccountingAttributes for non-standard types of VAT transactions.
• Input based on: extension of FillProcessing for new basis documents.
• Additional attributes/information: through the BSP mechanism without changing the configuration.

Requires verification (version-specific): the texts of error messages are quoted verbatim from the code release 3.0.68.1 — in 3.0.74.2, the formulations and composition of internal detail procedures may have changed; verify with the form module of the specific version.