Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have shipped the goods, the buyer is waiting for the electronic invoice (ESF), and the accountant reminds you: you need to issue the ESF in the ESF information system and meet the deadline. Or vice versa — the counterparty sent you an ESF for an amount that does not match your invoice, and you need to understand where the discrepancy lies. In both cases, you open the document "ESF". This is not just a paper "for show": it determines whether the buyer will be able to claim VAT and whether you will incur a penalty for late issuance. Let's break down the object in detail.
1. Purpose
The document "ESF" (electronic invoice) issues an invoice for sending to the ESF information system (esf.gov.kz) and confirms the buyer's right to claim VAT. It can be outgoing (you are the seller, issuing) and incoming (you are the buyer, receiving and registering). In accounting, it records VAT payable or claimable and synchronizes with the ESF information system directly from 1C.
2. Where to find
Section Sales → group Electronic invoices (ESF) → journal ESF. From there — by clicking the Create button for manual entry, but more often the ESF is entered based on the sale (see section 10).
For incoming: Purchases → Electronic invoices (ESF received).
To open the journal directly in 1C: click Main menu → File → no — it's easier through Service → Go to navigation link and paste:
e1cib/list/Document.ESF
2a. How to find out your release
Help (or the ? icon in the upper right corner) → About the program. In the opened window, you will see the platform version (for example, 8.3.24.xxxx) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This guide is written for release 3.0.74.2. If you have a different release, the field names may differ slightly, but the logic remains the same.
3. How to fill out
Below are the key fields of the outgoing ESF. Bolded are mandatory — without them, the document will not be processed and will not be sent to the ESF information system.
| Field | Purpose / what happens in case of error |
|---|---|
| Organization | Seller (you). Pulls your BIN/IIN and data for section "A" of the ESF. If you make a mistake — the ESF will be sent from someone else's name and will be rejected. |
| Counterparty | Buyer. The recipient's BIN/IIN is taken from here. If the BIN is incorrect — the buyer will not see the ESF in their cabinet and will not claim VAT. |
| Contract | Determines the currency and payment terms. In the case of a currency contract, the ESF amount will be recalculated at the exchange rate. |
| Document basis | Reference to the sale/act. Automatically filled in when entered "based on". Without a basis, the ESF will have to be filled out manually line by line. |
| Date of transaction | Date of shipment/service provision. The deadline for issuance is calculated from it (see FAQ). If you set the wrong date — you risk formal delay. |
| Date of document | Date of ESF issuance. Do not confuse with the transaction date. |
| Accounting system | Indicates "issued based on the sales document". Affects the auto-filling of lines. |
| Table part "Goods/Services" | Item, quantity, price, VAT rate (16%), amount. Lines are pulled from the basis. Incorrect rate = incorrect VAT for both parties. |
| Product origin indicator / HS code (KNP) | For goods from the list of exemptions and imports. Empty code when mandatory — the ESF will be rejected by the ESF information system. |
| Additional information (section G/H) | Delivery details, invoice number for traceable goods. |
| Method of sending | "Through 1C" (direct exchange with the ESF information system via digital signature) or export to file. |
Order of actions: fill in the header → check the lines and VAT rate → process the document (Process) → click ESF → Send to ESF information system (or Exchange → Send). After sending, the status in the journal changes to "Delivered"/"Viewed".
4. An example with entries
Condition. On September 4, 2026, LLP "Astra" (VAT payer) ships LLP "Berezka" the product "Cable VVG" — 100 m at 5,000 ₸/m. VAT rate 16%.
Calculation:
- Cost without VAT: 100 × 5,000 = 500,000 ₸
- VAT 16%: 500,000 × 16% = 80,000 ₸
- Total payable: 580,000 ₸
First, the sale is processed (it gives the main entries), then based on it — the ESF.
Entries for the sale of goods (cost of the batch — 350,000 ₸):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 580,000 | Receivable from buyer (income with VAT) |
| 6010 | 3130 | VAT payable accrued | |
| 7010 | 1330 | Cost of goods written off |
Entries purely for the document "ESF": accounting entries for the ESF are usually not formed — VAT has already been accrued by the sale. The ESF makes movements in the VAT registers (journal of invoices, turnover from sales) and in the status register of the ESF information system. That is, its task is not entries, but a correct electronic document and VAT registers.
After processing, click Send to ESF information system — the ESF goes to the portal, and the buyer gains the right to claim their 80,000 ₸ VAT.
If you are a VAT payer and the tax period is closing, these 80,000 ₸ will appear in the declaration form 300.00 as turnover from sales.
5. Types of operations
The document covers various situations of issuance:
- Invoice for sale — standard shipment/service.
- Invoice for advance payment — when receiving prepayment (if you issue an ESF for the advance).
- Corrected ESF — replaces a previously issued one with an error (annuls the previous one).
- Additional ESF — adjustment for an amount (discount, price change, return) without annulling the original.
- ESF for export / by invoice — indicating HS code, country, accompanying invoice for goods.
- Incoming (received) ESF — registration of the invoice from the supplier for claiming VAT.
6. What is formed upon processing
- Entries — usually none for the ESF itself (VAT accrued by the sale); in certain schemes (advance) VAT may be accrued on advances.
- Electronic document — XML invoice of the established format for the ESF information system, signed with a digital signature and sent to esf.gov.kz.
- Movements in VAT registers — "VAT on sales", journal of invoices, registry for declaration 300.00.
- Status register of ESF — "Not sent" → "Delivered" → "Viewed" / "Rejected". The status is visible directly in the journal.
- For traceable goods — linkage with the invoice (accompanying invoice for goods).
7. Printed forms
Available from the document:
- Invoice (ESF) — printed form of the electronic invoice of the established form of the RK.
- Invoice (standard) — paper version of the form.
- ESF registry — from the journal, by clicking the print list button.
Printing is called by the Print button in the document form.
8. Common errors
"Date of transaction not filled in" — when trying to send the ESF. → Open the document, fill in "Date of transaction" (date of shipment), reprocess.
"Incorrect BIN/IIN of the recipient specified" (rejection from the ESF information system) → Check the counterparty's card: the BIN must match the data in the ESF information system. Correct and resend.
"VAT rate does not match" — if the old rate of 12% remains in the line. → From 2026, the rate is 16%. Check the rate directory and lines of the table part, reselect the rate, reprocess.
"ESF issuance deadline has expired" / document issued later than the regulatory deadline → issuing correctly with the current date is not always possible without consequences; a penalty may apply for late issuance. Issue on time.
"ESF has already been issued for this document basis" → You are creating the ESF twice for one sale. Find the existing one in the journal, do not create duplicates.
"Digital signature certificate not set" when sending → In the exchange settings with the ESF information system, specify a valid signature certificate (NUC RK).
9. FAQ
What is the deadline for issuing the ESF? As a general rule — no later than 15 calendar days after the date of transaction (for certain categories, the deadlines are different). Focus on the "Date of transaction" in the document.
What VAT rate is applied in the ESF in 2026? 16%. The 12% rate from old materials is no longer applied. In the line 500,000 ₸ without VAT, the tax amount will be 80,000 ₸.
Does the ESF make accounting entries? As a rule, no. VAT payable (Debit 6010 Credit 3130) is accrued by the sales document. The ESF generates the electronic document and movements in VAT registers.
How does a corrected ESF differ from an additional one? A corrected ESF completely replaces (annuls) the erroneous invoice. An additional ESF adjusts the amount (discount, return, price change) without annulling the original.
How to send the ESF directly from 1C?
Set up the exchange with the ESF information system (digital signature certificate), process the document and click Send to ESF information system. The status in the journal will show "Delivered"/"Viewed".
The buyer does not see my ESF — why? Most often, it is due to an incorrect BIN/IIN of the recipient or the ESF has not been sent (status "Not sent"). Check the counterparty's details and the status in the journal.
Is it necessary to issue the ESF if I am not a VAT payer? In some cases, the ESF is mandatory even for non-VAT payers (for example, for traceable/imported goods, in government procurement). Then VAT is not highlighted in the lines.
What to do in case of return of goods? A return is issued, and based on it — an additional (corrective) ESF is issued, reducing turnover and VAT.
How are ESF and invoice related? For traceable goods, the invoice (accompanying invoice) is issued first, and the ESF refers to it. Without a correct invoice, the ESF for such goods may be rejected.
Can one ESF be issued for several shipments? Yes, for regular supplies to one buyer, a consolidated ESF for the period is allowed (provided that the conditions of the contract and the norms of the Tax Code of the RK are met).
10. Related documents
- Issued based on: "Sale of goods and services", "Act of completed work", "Commissioner's report", "Receipt of advance payment" (for ESF on advance), "Invoice".
- Based on ESF, the following are issued: corrective ESFs (corrected/additional), and the incoming ESF is linked to "Receipt of goods and services" for claiming VAT.
How to find out your release
Help → About the program: there you will find the version of the 1C:Enterprise platform and the configuration release. This instruction is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. When updating the configuration, check for changes in the VAT section.
The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).