Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sent you an electronic act through an EDI operator. You open it in 1C, and the amount is not the one in your records under the contract. Or the supplier's accountant uploaded the act, and now you have an outstanding debt that shouldn't exist. Sound familiar? The "Electronic act of completed works" is the very document around which these reconciliations revolve. Let's break it down bone by bone so that you understand every field and every posting.
1. Purpose
The document records the fact of rendering services (performing work) in electronic form — either you issue the act to the buyer, or you receive it from the supplier via EDI. Based on it, postings for income/expense, movements on mutual settlements and VAT are generated, and an ESF is issued. This is the electronic analog of the paper act (form R-1), but with automatic upload to the counterparty.
2. Where to find it
The path depends on who you are in the transaction:
- As the seller (outgoing act): section "Sales" → "Electronic acts of completed works" (or "Sale" → create an electronic act).
- As the buyer (incoming act): section "Purchases" → "Electronic documents" → incoming acts land here after being uploaded from the EDI operator.
- General list of all documents: section "Sales"/"Purchases" → journal of electronic acts.
To open the list instantly, copy the navigation link and paste it via "Tools" → "Go to navigation link" (or Ctrl+F in the functions menu):
e1cib/list/Документ.ЭлектронныйАктВыполненныхРабот
2a. How to find out your release
Open "Help" → "About the program" (or the "i" icon in the top right corner). The window shows: the platform version (for example, 8.3.24), the configuration release ("Accounting for Kazakhstan, edition 3.0", version 3.0.74.2) and the compatibility mode. If your release differs — some fields and printed forms may look different; check for an update in the section "Administration → Internet support and services".
3. How to fill it in
We fill in the "header", then the tabular part, then the EDI details. Fields marked (required) will not allow the document to be posted unless filled in.
| Field | Why it's needed / what happens if there's an error |
|---|---|
| Organization (required) | Your legal entity-seller. The BIN, bank details and ESF settings are taken from it. Make a mistake — and the act will be sent from the wrong entity, the ESF will not be issued. |
| Counterparty (required) | The buyer of the services. The BIN/IIN for the ESF is pulled from the card. A wrong counterparty — the ESF will go to the wrong place, mutual settlements will hang. |
| Contract (required) | Determines the type of mutual settlements, the currency and the accounting accounts. Without a contract, the debt will not be calculated and payment will not be linked. |
| Date (required) | The date the service was rendered. Determines the period of income recognition and the currency exchange rate. Backdated to a closed period — it will not be posted. |
| Item (service) (required) | A row of the tabular part: what exactly was rendered. The item type is "Service"/"Work". A wrong type — you'll end up on the wrong account. |
| Quantity / Price | The basis for calculating the amount. For services, the quantity is often = 1. |
| VAT rate (required) | For taxable operations — 16%. There are options "Without VAT", "0%", "Exempt". Set 12% out of habit — you'll understate the tax and get a discrepancy with the ESF. |
| Income accounting account | By default 6010 "Income from sales". For other income — 6280. |
| VAT account | 3130 "VAT payable". |
| Account for settlements with the counterparty | 1210 "Short-term accounts receivable from buyers" (for the seller). For the buyer, the incoming act goes to 3310. |
| Cost item / cost account (for the buyer) | Where to attribute the expense for the received service (7010, 7110, 7210, etc.). |
| EDI details (required for upload) | Operator, document status, EDS. Without the EDS, the counterparty will not accept the document. |
Order of actions:
- Create the document, select the Organization and the Counterparty.
- Specify the Contract and the Date the service was rendered.
- Add rows to the tabular part: the item-service, quantity, price, VAT rate 16%.
- Check the accounting accounts (6010 / 3130 / 1210).
- Fill in the "ESF" tab / electronic document details.
- Post the document, then issue the ESF and sign it with the EDS to send it to the counterparty.
4. A worked example with postings
Situation. LLP "Astana-Service" (a VAT payer) rendered consulting services to LLP "Client" in the amount of 1,160,000 ₸ including VAT. The VAT rate is 16%.
Calculation:
- Cost without VAT = 1,160,000 / 1.16 = 1,000,000 ₸
- VAT 16% = 160,000 ₸
- Total with VAT = 1,160,000 ₸
Postings at the seller (LLP "Astana-Service"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Income from the sale of services recognized |
| 1210 | 3130 | 160,000 | VAT payable 16% accrued |
Accounts receivable on account 1210 = 1,160,000 ₸. After the money is received into the account:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 | 1,160,000 | Payment received into the current account |
Postings at the buyer (LLP "Client"), if the service is a period expense:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3310 | 1,000,000 | Expense for the service recognized (administrative expenses) |
| 1420 | 3310 | 160,000 | VAT for offset (if an ESF is available) |
Note: VAT is taken for offset only with a received and confirmed ESF. No ESF — the 160,000 ₸ does not go to offset.
5. Types of operation
The document covers several scenarios — the type of operation is selected in the header:
- Sale of services (seller) — accrual of income 6010 and VAT 3130.
- Receipt of services (buyer) — attribution to expenses/costs and VAT for offset.
- Services without VAT / exempt — income without accruing 3130.
- Services at a 0% rate — export of services, the turnover is taxed at the zero rate.
- Services that are not a turnover — without issuing an ESF for VAT.
6. What is generated upon posting
Accounting postings — for income/expense, VAT and mutual settlements (see the example above).
Movements on registers:
- Mutual settlements with counterparties — debt on 1210 (or 3310 for the buyer).
- VAT register (sales / offset) — the amount of taxable turnover and tax for form 300.00.
- Income/expenses for CIT — for tax accounting of corporate income tax.
Electronic documents:
- ESF (electronic invoice) is issued in the ESF IS on the basis of the act (for taxable turnovers and VAT payers).
- The electronic act itself is uploaded to the counterparty through the EDI operator, and is signed with the EDS of both parties.
- An SNT is usually not required for services (the accompanying waybill is for goods), but it may be needed in the case of a mixed supply.
7. Printed forms
Available from the document:
- Act of completed works (rendered services), form R-1 — the main printed form.
- Act of completed works (custom / bilingual) — the Kazakh-Russian form.
- Invoice for payment (if it is necessary to issue one to the buyer).
- Printout of the electronic document with marks on the EDS and the EDI status.
- ESF — printed from the ESF IS or from the invoice viewing form.
8. Common errors
"Organization is not filled in" / "The 'Counterparty' field is not filled in" Fill in the header. Without an organization and a counterparty, the ESF details will not be pulled up.
"The VAT rate does not correspond to the accounting policy settings" Often because of the old rate of 12%. The current rate for 2026 is 16%. Check it in the rows of the tabular part and in the organization's accounting policy.
"The counterparty does not have a BIN/IIN specified" The ESF will not be issued without an identifier. Open the counterparty card and fill in the BIN (for an LLP) or the IIN (for an individual entrepreneur/individual).
"The document is not signed with an EDS" / "Error sending to the EDI operator" Check whether the EDS certificate is installed, whether its validity period has expired, and whether there is a connection with the operator. Sign again.
"Posting is prohibited. The period is closed" The act date falls into a period closed by scheduled operations. Either change the date, or remove the period closing (with the consent of the person responsible).
"The act amount does not match the ESF" A classic when uploading an incoming act: you have one amount in your database, and the sent document has another. Reconcile the quantity, price and VAT rate row by row; the discrepancy is most often in the VAT (16% versus an erroneous 12%).
9. FAQ
How does an electronic act differ from a regular "Sale of services"? Functionally it is the same sale of services, but with a mandatory upload to the counterparty through an EDI operator and signing with an EDS. The postings are identical: 1210 — 6010 and 1210 — 3130.
What VAT rate is applied in 2026? 16%. The value of 12% is outdated — since 2026 the base rate is 16%. Check that the rows show exactly 16%.
Is it necessary to issue an ESF if the act is already electronic? Yes. The electronic act and the ESF are different documents. The act confirms the fact of the service, the ESF is the tax document for VAT in the ESF IS. For taxable turnovers, the ESF is mandatory.
When can the buyer take VAT for offset? Only after receiving and confirming the ESF from the supplier. The posting Dr 1420 Cr 3310 for the VAT amount. No ESF — no offset.
What to do if the amount in the incoming act does not match my data? Do not post blindly. Reconcile the price, quantity and VAT rate row by row. Contact the counterparty and ask them to correct the document or issue a corrected act and ESF.
Which account does the income go to? To 6010 "Income from sales" by default. Other income — to 6280. It is configured in the item accounting accounts.
Is an SNT needed for a services act? As a rule, no. The SNT (accompanying waybill for goods) is issued for the movement of goods, not for services. The exception is mixed supplies with a goods component.
How to record a service without VAT? Select the "Without VAT" rate in the row. Then only the income posting is generated (1210 — 6010), account 3130 is not involved, but the turnover still goes into form 300.00 as non-taxable.
Can an act be issued in a foreign currency? Yes, if the contract is in a foreign currency. The amount is recalculated at the exchange rate on the act date; income and VAT are reflected in tenge. Exchange rate differences will arise upon payment.
How to cancel an erroneously sent electronic act? Cancel the posting in 1C and recall/annul the document at the EDI operator, and if necessary annul the related ESF in the ESF IS. Then create a correct document.
10. Related documents
On the basis of what it is entered:
- Contract with the counterparty (terms, currency, accounts).
- Invoice for payment to the buyer.
- Buyer's order (if maintained).
What is entered on the basis of the act:
- ESF (electronic invoice) — issued on the basis of the act.
- Receipt into the current account / payment — closes the debt 1210.
- Correction of sale / corrective act — when the amount or terms change.
- For the buyer — a payment order for the payment of 3310.
How to find out your release
"Help" → "About the program" — the window that opens shows the version of the "1C:Enterprise" platform and the release of the "Accounting for Kazakhstan, edition 3.0" configuration. Check the instruction against your specific release: the interface and printed forms may differ between versions.
The manual was prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). Rates and norms are given as of 2026 (VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸).