In 2026, the current release series for “1C: Accounting for Kazakhstan” is 3.0.74.x; therefore, information about release 3.0.75.1, the new E-invoice print form, and the revised completion of product codes for fixed assets and intangible assets cannot be used as a description of the current version. When processing incoming documents, it is important to consider the tax significance of an E-invoice: VAT on purchased goods, work, and services is credited when the conditions stipulated by tax legislation are met (Article 480 of the Tax Code of the Republic of Kazakhstan).
What Has Changed in E-Invoice Processing
For the current 3.0.74.x release series, the changes stated in the title concerning electronic invoice exchange, the E-invoice print form, work with the Global Virtual Warehouse Directory (GVWD), and the generation of a corrected E-invoice have not been confirmed. Therefore, an accountant should not expect these functions to appear after a routine update within the current release series.
The E-invoice print form should be generated from the actual accounting document in the installed configuration version. Before printing or saving, it is necessary to check the supplier’s and recipient’s details, dates, lines for goods, work, and services, as well as whether the form corresponds to the data in the sales document.
There is no separately confirmed change to the algorithm for completing product codes in an E-invoice when selling the following assets:
- fixed assets;
- intangible assets.
If the asset being sold was previously accounted for as a fixed asset or intangible asset, the accountant should verify the completed E-invoice line against the asset’s actual data and source documents. The accountant must not rely solely on the name of an anticipated update or expect the code to be replaced automatically after installing the release.
The 2026 tax indicators apply regardless of the installed release number: the VAT rate is 16%, the MCI is 4 325 ₸, and the minimum wage is 85 000 ₸. However, the configuration update itself is not grounds for changing an already issued document: its details and calculations must be assessed based on the substance of the transaction and its date.
What to Check After the Update
After installing the next version, it is useful to perform a brief check using copies of the organization’s typical documents. This check should include a regular E-invoice, a corrected E-invoice, and the sale of a fixed asset or intangible asset. If the organization records GVWD information, a separate document test with the relevant data is required.
Recommended procedure:
- Make sure that the infobase has been updated to the current version of the 3.0.74.x release series.
- Generate an E-invoice from the sales document and check the supplier, recipient, dates, and lines for goods, work, or services.
- When selling a fixed asset or intangible asset, compare the completed code with the accounting asset and source documents.
- Generate a corrected E-invoice using a test example and check its link to the original document.
- Check the GVWD information if it is used in the organization’s transactions.
- Open the print form and visually check the details before printing or saving.
- After verification, send it using the procedure employed by the organization for exchange with the E-Invoicing IS.
The registration number and other information received during exchange with the E-Invoicing IS must be checked against the result of the system’s document processing. The document’s accounting number should be compared with the number in the supplier’s infobase. Before sending, it is important to check that all lines are ready, because a registered document must be corrected according to the established E-invoice procedure, rather than by simply editing previously transmitted information.
For a corrected E-invoice, it is necessary to check the details of the original document, the turnover date, and the content of the corrected lines. When testing the update, the corrected document should be compared both with the sales document and with the original E-invoice. The assertion that this procedure was specifically changed in version 3.0.75.1 should not be relied upon.
The document’s accuracy has tax implications for the recipient. The amount of VAT on received goods, work, and services is recognized as creditable if the recipient is registered as a VAT payer, the purchase is or will be used for taxable turnover, and the tax amount is stated in the prescribed document (Article 480 of the Tax Code of the Republic of Kazakhstan).
New Filter in Invoice Reports
The introduction of the “Display documents with valid invoices” option in issued and received invoice availability reports for version 3.0.75.1 has not been confirmed. Reconciliation should not be planned on the assumption that this filter will necessarily appear after updating the current configuration.
If a similar setting is already available in the infobase being used, it can be applied during the internal reconciliation of documents for which valid invoices exist. Before using it, check the filter status and compare the result with a report generated without this setting.
After the update, it is advisable to generate the usual report with the saved settings and compare it with the result obtained before the update. If the organization uses custom report variants, it is necessary to ensure that the document composition, periods, and other filter parameters have been retained.
The mere presence of a document in a report does not replace checking its status and details. If discrepancies arise, open the original document, the linked invoice, and the available exchange information, and then determine which E-invoice is used for accounting purposes. This is particularly important in the case of corrections, when both the original and corrected documents are recorded in the infobase at the same time.
Practical Checklist for Accountants
An update should be treated as a change to the working infobase that must be checked before documents are processed and sent in bulk. To do this, select several transactions typical for the organization and complete the full cycle, from recording the sale to verifying the exchange result.
Use the following checklist for verification:
- a backup copy of the infobase was created before the update;
- after installation, the actual configuration version from the current 3.0.74.x release series was checked;
- a regular E-invoice is completed with the expected details;
- the GVWD information was checked using an example applicable to the organization;
- the corrected E-invoice is linked to the required original document;
- when selling fixed assets and intangible assets, the codes were compared with the assets and source documents;
- the print form was compared with the accounting document data;
- issued and received invoice reports were generated using the usual filters;
- saved report variants produce the expected and comprehensible result;
- the conditions for crediting VAT were checked for incoming documents (Article 480 of the Tax Code of the Republic of Kazakhstan).
If the organization has its own extensions, external print forms, or modified exchange rules, their operation should be checked separately. Updating the standard configuration does not by itself confirm that custom modifications are compatible with the installed version.
If a discrepancy is detected, information received through registration or exchange should not be replaced manually. First, it is necessary to check the original accounting document, completion settings, links between documents, and the exchange status. An error in the printed representation and an error in the accounting document data require different actions, so they must be distinguished before corrections are made.
If the discrepancy concerns the amount of VAT credited by the recipient, the purpose of the purchase, the recipient’s status as a VAT payer, and the document stating the tax amount should be checked. These circumstances are specifically listed among the conditions for crediting VAT (Article 480 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
Is it necessary to install 3.0.75.1? — In 2026, the 3.0.74.x series is designated as current. Version 3.0.75.1 should not be considered a current release or used as a reference point for a mandatory update.
What should be checked when selling a fixed asset? — Check the code and name in the E-invoice line, the asset details, and whether the data corresponds to the source document. You should not rely on an unconfirmed automatic code change in version 3.0.75.1.
Has the corrected E-invoice changed? — No specific change to the processing of corrected E-invoices in version 3.0.75.1 has been confirmed. In the version being used, check the link to the original document, completion of the lines, and the turnover date.
What is the “Display documents with valid invoices” option used for? — If it is available in the infobase, it can be used to select documents linked to valid invoices. The result should be compared with a report generated without this setting.
Can E-invoice registration information be replaced manually? — Information received when registering a document in the E-Invoicing IS should not be replaced manually. If there is a discrepancy, check the original document, completion settings, and exchange result.
When is VAT on an incoming document credited? — The recipient must be a registered VAT payer, the purchased goods, work, or services must be used or intended for use in taxable turnover, and the VAT amount must be stated in the prescribed document (Article 480 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 480 “Creditable Value-Added Tax.”