Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are engaged in joint activities with a partner — a common contract, common purchases, but you have not created a legal entity together. The operator (authorized participant) purchases materials and services in their name, electronic invoices (ESF) come to their BIN, and all input VAT is credited to them. However, according to the contract, you are entitled only to your share. How to transfer the partner's share of VAT so that they can also credit it, and you do not double the deduction on your side? This is exactly why the "Notification of VAT Credit Allocation" exists. On one side, you reduce your credit by the partner's share, and on the other — the partner uses the same notification to claim their share for reimbursement.
1. Purpose
The document allocates input VAT between the participants of the joint activity agreement (simple partnership) without forming a legal entity (Article 429 of the Tax Code of the RK). The authorized participant issues the notification for the partner's share of VAT, and the partner receives it and credits the specified amount.
2. Where to find
Section "Purchases" (or "VAT Accounting" in some interfaces) → block "VAT" → journal "Notifications of VAT Credit Allocation" → button "Create".
A quick way to open the list directly in 1C: menu "Service" → "Go to navigation link" and paste:
e1cib/list/Document.NotificationOfVATCreditAllocation
2a. How to find out your release
"Help" → "About the program" (or the question mark icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24) and configuration version — this is the release of "Accounting for Kazakhstan" to which the instruction is tied. If you do not have 3.0.74.2, some field labels may differ, but the logic remains the same.
3. How to fill out
| Field | Why and what will happen in case of error |
|---|---|
| Organization (mandatory) | Your legal entity-participant. If you specify the wrong organization, the VAT movements and entries will go to the wrong accounting, and the tax return form 300.00 will be compiled incorrectly. |
| Type of operation (mandatory) | "Issuing a notification" — you are the operator and transferring the share to the partner; "Receiving a notification" — you are the participant and accepting your share. The type affects the sign of the movement in the VAT register: minus for credit or plus for credit. Incorrect type — double deduction or lost VAT. |
| Date (mandatory) | Determines the tax period for the credit. Set the date within the quarter in which the share needs to be shown in 300.00. |
| Counterparty (mandatory) | When issuing — the participant to whom you are giving the share; when receiving — the authorized participant who sent the notification. An error here breaks the mutual settlements on account 1210/3310. |
| Contract (mandatory) | Joint activity agreement. It pulls in the share of participation and account settings. |
| Number and date of the original notification | When receiving — the details of the document/ED from the operator. Needed for reconciliation and for clarification in the tax return. |
| Table part (mandatory) | Rows for purchases: name, amount excluding VAT, rate (16 %), VAT amount, total. It is the VAT amount from this part that will go into the credit movement. |
| VAT rate (mandatory in the line) | From 2026 — 16 %. If you leave 12 % out of inertia, the VAT share will be calculated incorrectly and will not match the ESF of the operator. |
| Accounting accounts | 1420 "VAT to be reimbursed" — credit account; 1210/3310 — mutual settlements with the participant. Usually filled automatically from the contract; check before posting. |
| Responsible / Comment | For internal control, does not affect movements. |
Procedure: select the type of operation → organization and contract → counterparty → enter the purchase rows with amounts and rate of 16 % → check accounts → "Post and close".
4. An example with entries
Condition. LLP "Alpha" and LLP "Beta" are engaged in joint activities, shares 60 / 40. The authorized participant is "Alpha". For the joint activity, "Alpha" purchased materials:
- Cost excluding VAT: 5,000,000 ₸
- VAT 16 %: 800,000 ₸
- Total according to ESF: 5,800,000 ₸
All input VAT of 800,000 ₸ was accepted by "Alpha" on account 1420. The share of "Beta" is 40 %: materials 2,000,000 ₸, VAT 320,000 ₸.
For "Alpha" (Type of operation: Issuing a notification) — we remove the partner's share from our credit:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1210 "Beta" | 1330 | 2,000,000 | Transferred share of materials to the partner |
| 1210 "Beta" | 1420 | 320,000 | Transferred share of VAT to the partner |
Movement in the VAT register: the credit for "Alpha" decreases by 320,000 ₸ (only their share of 480,000 ₸ remains in 300.00).
For "Beta" (Type of operation: Receiving a notification) — we credit our share:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1330 | 3310 "Alpha" | 2,000,000 | Received share of materials |
| 1420 | 3310 "Alpha" | 320,000 | VAT from the notification credited |
Movement in the VAT register: the credit for "Beta" increases by 320,000 ₸ — this amount will go into their tax return 300.00.
Result: 800,000 ₸ of input VAT is allocated as 480,000 + 320,000 without duplication.
5. Types of operation
- Issuing a notification — the authorized participant transfers the share of VAT to another participant and reduces their credit.
- Receiving a notification — the participant accepts their share of VAT from the operator and increases their credit.
6. What is formed upon posting
- Accounting entries on accounts 1420, 1330, 1210/3310 (see example) — depending on the type of operation and account settings of the contract.
- Movements in the VAT accounting registers ("VAT to be reimbursed" / credit registers): when issuing — expense (minus credit), when receiving — income (plus credit). These movements feed the tax return form 300.00.
- Mutual settlements with the participant under the joint activity agreement (1210/3310).
A separate ESF for the notification from this document is not issued: VAT has already been presented by the original ESFs of suppliers to the operator. The notification is an internal distribution document between participants, not a sale.
7. Printed forms
- "Notification of the VAT amount to be credited" — form for transferring to the participant (for activities under the joint activity agreement).
- Document printing (internal form of 1C) — for filing and reconciliation.
8. Common errors
"The value of the 'Contract' attribute is not filled in" — the joint activity contract is not selected, or the counterparty does not have a contract of the required type. Create/select a contract with the type "With the buyer/supplier" for joint activities and repeat the posting.
"Accounting accounts are not filled in" — the accounts for credit and settlements are not set in the contract. Open the contract → settlement accounts, set 1420 and 1210/3310, repost.
The VAT amount does not match the operator's ESF — the line still has a rate of 12 % instead of 16 %. Correct the rate, the share will be recalculated.
"The credit amount exceeds the amount of VAT presented" (when issuing) — you are giving the partner more than you accepted for reimbursement. Check that the original input VAT has been posted (receipt + ESF), and the share does not exceed the actual remaining credit.
Double deduction in the tax return — the operator credited all VAT and did not issue a notification for the partner's share. Post "Issuing a notification" for the partner's share — your credit will decrease to the correct amount.
9. FAQ
Why is this notification needed at all? So that the participant of the joint activity can credit their share of the input VAT that physically passed through the ESF of the authorized participant, not through themselves.
What is the VAT rate in 2026? 16 %. Values of 12 % are outdated, applicable until 2026. In the notification lines, set 16 %.
Who issues and who receives the notification? Issued by the authorized participant who purchases and receives the ESF. Received by the other participants for their shares.
Is it necessary to issue an ESF for the notification? No. VAT has already been presented by the original ESFs of suppliers. The notification is an internal distribution document among participants, not a sale.
What account is VAT credited to? To 1420 "VAT to be reimbursed" for the recipient; for the issuer, the same amount is written off from 1420.
How does the partner's share get into the tax return 300.00? Through movements in the VAT registers: for the recipient, the credit increases, for the operator — decreases exactly by the transferred share.
Can the notification be entered based on the receipt? Yes — it is convenient to enter based on the receipt document/ESF of the operator, then the amounts and rate will be pulled in automatically; you then adjust the share according to the contract.
What to do if the share was calculated incorrectly? Correct the amounts in the table part (or the percentage of the share according to the contract) and repost the document — the entries and movements in VAT will be recalculated.
Is the notification the same as the regular "VAT Distribution"? No. "VAT Distribution" divides your own input VAT between taxable and non-taxable turnover. The notification divides VAT among participants of the joint activity.
Does the notification affect social tax, individual income tax, pension contributions? No, the document only works with VAT and mutual settlements under the joint activity agreement.
10. Related documents
- Based on what it is entered: receipt of goods/services and ESF received by the authorized participant; joint activity agreement.
- What is related / entered next: "VAT Distribution" (if there is a non-taxable turnover), formation of VAT return (form 300.00), reflection of mutual settlements with participants (payments on 1210/3310).
How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release.
The guideline is prepared for "Accounting for Kazakhstan", release 3.0.74.2 (version 3.0). VAT rate 16 %, MRP 4,325 ₸, MZP 85,000 ₸ (2026).