In brief: duplicate rows in the breakdown of Form 300 arise from posted cancelled invoices — repeated entries for the same invoice end up in the report. To remove the duplicates, you need to unpost the cancelled invoices: after this, the extra rows in the breakdown will disappear, and the invoice data will be displayed correctly.
Why duplicates appear
Form 300 (VAT declaration) and its appendices are generated in 1C:Accounting for Kazakhstan based on posted documents and the invoices associated with them. By accounting logic, a cancelled invoice should not participate in calculations and should not appear in the breakdown. However, if such a document remains posted, the program takes it into account on par with a valid invoice. As a result, for one and the same transaction, two rows appear in the appendices to Form 300: for the original (correct) invoice and for its cancelled version.
Most often this happens when:
- an invoice was issued, then cancelled, but the cancellation status was not accompanied by unposting;
- the cancelled document was posted again manually when reposting the journal or during bulk operations;
- after correcting errors in a sale/receipt, a posted cancelled invoice remained "hanging".
How to fix: sequence of actions
- Open the breakdown of Form 300 in which the duplicates are visible, and identify for which invoices the rows are doubling.
- Go to the list of invoices (issued or received, depending on where the duplicate arose) and select documents with the "Cancelled" status.
- Check the posting attribute for each such invoice. If the document is posted, unpost it via its card.
- After unposting the cancelled invoices, regenerate Form 300 and its breakdown.
- Make sure the extra entries have disappeared and the invoice data is displayed without duplicates.
The key action is to unpost the cancelled invoices. It is precisely posting that makes a document visible to the report; a cancelled but unposted invoice will no longer appear in the breakdown.
How to find the problematic invoices
To avoid checking documents one by one, it is convenient to use selection and sorting in the invoice journal:
- filter the list by the "Cancelled" status;
- add a column with the posting attribute (the icon of a posted document) to the list — this immediately shows which cancelled invoices are still posted;
- match the numbers and dates of the problematic invoices with those that are doubling in the breakdown of Form 300, so that you work precisely and do not unpost valid documents.
If the duplicates are numerous, first write out from the breakdown all the "double" invoice numbers, and then sequentially find and process them in the journal.
Verifying the result
After unposting, be sure to regenerate the report and compare the totals:
- in the breakdown, one row should remain for each invoice;
- the amounts of turnover and VAT in the appendices to Form 300 should match the accounting data and the turnover balance sheet for VAT accounts;
- the control ratios within Form 300 (between sections and appendices) should not be violated.
If, after the correction, the amounts in the declaration have changed, assess whether an adjustment to the previously submitted tax return is required. An amended VAT declaration is submitted, if necessary, in the manner provided by the Tax Code of the RK for additional (clarifying) reporting.
Typical mistakes
- Deleting the cancelled invoice instead of unposting it. A cancelled document usually needs to be kept as part of the transaction history — it is enough to unpost it, not delete it.
- Unposting a valid invoice instead of a cancelled one. Before acting, verify the document's status: you should work only with those that have the "Cancelled" status.
- Not regenerating the report. Form 300 does not update automatically — after the correction, it must be generated anew.
- Bulk reposting of the invoice journal. It may post the cancelled documents again and bring back the duplicates. After such operations, recheck the statuses.
- Editing the figures manually directly in the report. A manual correction of the breakdown does not eliminate the cause — at the next generation, the duplicates will return. You need to fix the source, that is, the posting of the documents.
How to prevent recurrence
- When cancelling an invoice, immediately check that the document has been unposted.
- Before submitting Form 300, review the invoice journal for posted cancelled documents.
- Develop a rule: any "invoice cancellation" operation ends with a check of the posting status.
What to check
- Whether all cancelled invoices have been unposted.
- Whether the numbers of the duplicating invoices in the breakdown match the cancelled documents in the journal.
- Whether one row remains for each invoice after regenerating the report.
- Whether the VAT amounts in Form 300 match the accounting data and the turnover balance sheet for VAT accounts.
- Whether the control ratios of Form 300 have not been violated after the correction.
- Whether a clarifying tax return is needed if the declaration totals have changed.