--- title: "1C:Accounting Documents in Kazakhstan: How to Keep Records in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-17 canonical: https://buhgpt.kz/suraqtar/dokumenty-1s-buhgalterii-v-kazahstane-kak-vesti-uchet-v-2-en source: BuhGPT --- # 1C:Accounting Documents in Kazakhstan: How to Keep Records in 2026 > **TL;DR:** In 2026, a document in 1C records a business transaction in the information system, but tax accounting must be based on accounting documentation and, for organizations required to maintain accounting records, on accounting data (Article 202 of the Tax Code of the Republic of K --- In 2026, a document in 1C records a business transaction in the information system, but tax accounting must be based on accounting documentation and, for organizations required to maintain accounting records, on accounting data (Article 202 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant reconciles the entry in the software with the primary accounting documents, accounting policy, and economic substance of the transaction. What Documents Are Available in 1C:Accounting In the Kazakhstan configuration of 1C, documents are used for various purposes: recording receipts and sales, accounting for settlements, registering liabilities, entering opening data, and maintaining specific areas of accounting and tax accounting. The exact set of objects, their names, and their location in the interface depend on the configuration, edition, enabled features, and user permissions. It is important for an accountant to distinguish between three levels: - a primary accounting document serves as the basis for recording a business transaction; - a 1C document records information about the transaction in the information system; - accounting entries and register movements reflect the result of processing the document in the relevant accounting sections. Primary accounting documents form part of the accounting documentation along with invoices, tax registers, tax forms, the tax accounting policy, and other documents used to determine taxable items and calculate tax liabilities (Article 202 of the Tax Code of the Republic of Kazakhstan). Therefore, an object created in the software should be reconciled with the documentary basis for the transaction. Before posting a document, the organization, counterparty, contract, date, transaction details, amount, currency, accounts, and analytics should be checked. After posting, the accountant verifies the generated accounting entries and register movements, as well as how the data is reflected in accounting reports. Such control helps link the information system data with the accounting documentation and detect errors before reports are prepared. The usual workflow is as follows: the accountant receives or prepares a primary accounting document, determines the economic substance of the transaction, selects the appropriate object in 1C, completes the details, posts the document, and checks the result. If there is no standard object for the transaction, the recording method is selected based on its substance and the adopted accounting policy, while maintaining the link between the entry and its documentary basis. Document Flow in the Accounting Department and Accounting Records Document flow covers the receipt or creation of a document, its verification, approval, registration, recording in the accounts, storage, and subsequent retrieval. The internal procedure for handling documents may be established in the accounting policy or in separate internal regulations of the organization, taking into account the allocation of responsibilities among employees. For tax accounting purposes, not only the entry in the information system but also the entire set of accounting documentation is relevant. The taxpayer organizes tax accounting and determines the forms used to summarize and systematize information in tax registers; at the same time, tax accounting by organizations required to maintain accounting records is based on accounting data (Article 202 of the Tax Code of the Republic of Kazakhstan). The practical workflow may include the following stages: - Verify that the transaction actually took place, determine its substance, and identify its parties. - Ensure that the primary accounting document has been prepared and that its data allows the transaction to be identified. - Determine the type of transaction and select the appropriate 1C document. - Complete the organization, counterparty, contract, amount, currency, accounts, and other required fields. - Post the document and review the generated accounting entries and register movements. - Reconcile the result with the trial balance, settlements with the counterparty, and the relevant accounting report. - Ensure that the supporting document is retained and can be linked to the entry in the information system. Corrections and manually entered transactions require particular attention. The user must understand why a standard document is unsuitable, which indicators will change, and how the correction will affect accounting and tax accounting. The correction method is selected taking into account the nature of the error, the period in which it was detected, the type of accounting document, and the adopted accounting policy. For control purposes, it is useful to assign user permissions according to employees’ responsibilities. An employee who enters documents may be restricted from changing general accounting settings and deleting posted transactions. Period closing, checks for negative balances, searches for unposted objects, reconciliation of mutual settlements, and verification of document sequencing help identify errors in a timely manner. Special 1C Documents for Accounting, Tax Accounting, and Settlements 1C may include special objects for reconciling accounting and tax accounting data. Their availability, exact name, location, and completion procedure are determined by the installed configuration and its edition. When setting up such an object, the accountant should follow the organization’s accounting policy and the purpose of the relevant accounts and registers. Tax accounting means maintaining accounting documentation to summarize and systematize information about taxable items, calculate taxes, and prepare tax reports. Accounting documentation includes, in particular, accounting records, primary accounting documents, invoices, tax registers, tax forms, and the tax accounting policy (Article 202 of the Tax Code of the Republic of Kazakhstan). Therefore, settings linking accounting and tax accounting should ensure the comparability of the data used to calculate taxes and prepare reports. If the installed edition includes the “Setting Up Correspondence Between Accounting and Tax Accounting Accounts” object, it is used to configure links between accounting and tax accounting accounts. Before applying the standard completion procedure, the accountant reconciles the proposed correspondences with the accounting policy, working chart of accounts, analytics used, and the nature of the organization’s transactions. A standard setting should not be regarded as a ready-made solution for every organization. An error in account correspondence may affect the subsequent processing of several transactions, so the setting results should be tested on specific documents and reconciled with accounting reports. After correspondences are changed, their effect on previously entered documents should also be assessed before those documents are reposted in bulk. For recording certain settlements with counterparties, the configuration may include the “Counterparty Settlement Document (Manual Accounting)” object. It is used when the accounting procedure provided by the configuration requires liabilities to be recorded manually and the transaction cannot be correctly reflected using standard receipt or sales documents. When completing such an object, the accountant enters the details provided for in its form and reconciles the entry with the basis for the transaction. A manual document should not be used as a universal substitute for standard documents: after it is posted, the liability by counterparty and contract, the settlement currency, accounts and analytics, as well as how the amount is reflected in accounting reports, must be checked. What an Accountant Should Check in 2026 Before starting work, it is necessary to determine the exact name of the configuration, its edition, the installed release, and the availability of the required functionality. For “Accounting for Kazakhstan,” the current release line is 3.0.74.x, and for “Payroll and HR Management for Kazakhstan,” it is 3.1.37.x. The interface, section structure, and access permissions may differ, so the required object should be located with due regard to the installed configuration and its functional settings. It is useful to apply a short checklist to each document: - whether there is a primary accounting document or another basis for the transaction; - whether the selected transaction type corresponds to its economic substance; - whether the date, amount, currency, organization, counterparty, and contract match; - whether the accounts and analytics have been completed correctly; - whether the accounting entries and movements comply with the adopted accounting procedure; - whether the result is reflected in the required accounting report; - whether the same transaction has already been recorded by another document; - whether the database entry can be linked to its documentary basis. If the organization changes its accounting methodology, the effect of the change on existing settings and previously entered transactions should first be assessed. Bulk reposting of documents may change accounting results, so the new setting should first be applied to a limited set of transactions, and the resulting outcome should be reconciled with the accounting policy and documentary basis. When preparing tax reports, the software data is reconciled with accounting records, tax registers, and other documents used to determine the tax liability. This complies with the rule that tax accounting by persons required to maintain accounting records is based on accounting data (Article 202 of the Tax Code of the Republic of Kazakhstan). Frequently Asked Questions What documents are available in 1C:Accounting? — The set depends on the configuration, edition, enabled features, and user permissions. Documents are usually grouped by accounting area: purchases, sales, cash and bank transactions, settlements, inventory, payroll, fixed assets, and period-end operations. Does a 1C document replace a primary accounting document? — An information system object does not in itself replace the documentary basis for a transaction. Primary accounting documents form part of the accounting documentation on which tax accounting is based (Article 202 of the Tax Code of the Republic of Kazakhstan). Where can I find the setting for correspondence between accounting and tax accounting accounts? — Its location depends on the installed edition, interface, functional settings, and user permissions. If the object is included in the configuration, it can be found by navigating through the sections or by searching for commands under the name “Setting Up Correspondence Between Accounting and Tax Accounting Accounts”. When is a manual counterparty settlement document required? — It is required when the procedure provided by the configuration calls for liabilities to be recorded manually and the transaction cannot be correctly reflected using standard receipt or sales documents. The entry must have a clear basis, and the result must be reconciled with the settlement data for the counterparty and contract. What should I do if a document does not generate the expected accounting entries? — Check the transaction type, date, details, accounts, analytics, accounting settings, and register movements. Then reconcile the result with the economic substance of the transaction, the primary accounting document, and the accounting policy. The correction should be made to the detail or setting that caused the incorrect recording. Sources - Tax Code of the Republic of Kazakhstan, Article 202 “Tax Accounting and Accounting Documentation.” - The 1C configuration, edition, and user settings installed in the organization. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_