--- title: "How to generate and submit VAT declaration (form 300.00) in 1C:Бухгалтерия for Kazakhstan" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/kak-v-1s-buhgalteriya-dlya-kazahstana-sformirovat-i-sdat--en source: BuhGPT --- # How to generate and submit VAT declaration (form 300.00) in 1C:Бухгалтерия for Kazakhstan > **TL;DR:** In brief: The VAT return (form 300.00) in 1C:Accounting for Kazakhstan is generated automatically based on posted documents and synchronized e-invoices (ESF) — the key is to properly prepare the database and check the result before submission. The whole cycle: data preparation --- In brief: The VAT return (form 300.00) in 1C:Accounting for Kazakhstan is generated automatically based on posted documents and synchronized e-invoices (ESF) — the key is to properly prepare the database and check the result before submission. The whole cycle: data preparation → auto-fill → checking attachments → verifying figures → submission via SRC. How to generate and submit a VAT return (form 300.00) in 1C:Accounting for Kazakhstan The VAT return (form 300.00) is generated in 1C:Accounting for Kazakhstan almost automatically — provided primary documents were entered correctly throughout the quarter and ESFs are synchronized. The whole process takes from a few minutes to half an hour. The main rule: don't touch the form manually without understanding where the figures come from. What form 300.00 is and what it consists of Form 300.00 is the main quarterly return for every VAT payer. Separate attachments are appended depending on the nature of operations: you mark their list in line 11 "Attachments submitted" of the "General information about the VAT payer" section. Not all attachments are enabled at once — only those relevant to your activity. For example, attachment 300.04 is intended for detailed reporting of imported goods (including from EAEU member states), for which VAT is paid by the offset method in accordance with Articles 427 and 428 of the Tax Code of the RK. If such imports occurred during the quarter, cell "04" in line 11 must be checked, otherwise the attachment simply won't be included in the return. In 300.04, line 300.04.001 A shows the amount of taxable imports broken down by type of goods: equipment, agricultural machinery, freight vehicles, airplanes and helicopters, locomotives and railcars, sea vessels, spare parts, pesticides, breeding animals, live cattle — each type in a separate line (I–X). The total of line 300.04.001 A is carried over to line 300.00.029 A of the main return, and the VAT amount from line 300.04.001 B is carried over to lines 300.00.011 and 300.00.029 B. Always double-check these transfers manually. Data preparation: what to do before generating the return Before opening the regulated report, make sure the quarter in the database is fully closed. Taxable turnover. All sales are posted with the correct VAT rate — in 2026 the base rate is 16%. Check that the sales documents don't have a rate left over from old templates. Electronic invoices. The Tax Code of the RK directly requires that before submitting the return, the taxpayer must mark in the ESF information system that the VAT amount is recognized as creditable. 1C does not set this mark itself — it's a manual action in the ESF IS account. If the mark is not set, there is no formal basis for the offset. What is creditable and what isn't. Input VAT is credited only if the goods, works, and services are used or will be used for taxable turnover purposes. VAT is not credited in the following cases: - the goods/services are used in non-taxable turnover; - the ESF incorrectly reflects or does not reflect the IIN/BIN, date, number, name, or amount of taxable turnover; - the invoice is not certified with an EDS or is issued on paper in violation of the requirement for mandatory electronic form; - cash payment exceeded 1,000 MCI including VAT (in 2026 — 4,325,000 tenge). 1C does not automatically block any of these restrictions. This is your area of responsibility when analyzing the purchases register. Imports from the EAEU. If there was an import with VAT paid by the offset method during the quarter, make sure the corresponding import declarations (form 328.00) are posted and paid. If you skip this stage, you'll get discrepancies between the ESF IS and the return — a direct reason for a desk audit. Generating the return in 1C: step-by-step procedure Go to: Reports → Regulated Reports → Tax Reporting → Form 300.00 VAT Return. Step 1. Creation and title page. Create a new instance, specify the tax period (quarter). The program automatically pulls in the BIN, name, and tax authority code. Check the type of return: original / regular / additional / liquidation. Step 2. Auto-fill. Click the "Fill" button — the program analyzes posted documents and generates the turnover and creditable VAT amounts. After filling, check the key lines of the main form: - 300.00.001 — taxable turnover from sales; - 300.00.011 — VAT creditable on domestic turnover; - 300.00.029 — import data (if any). Step 3. Checking and filling attachments. If there were operations requiring a separate attachment during the quarter, make sure the corresponding cells in line 11 are checked and the attachments are filled correctly. For attachment 300.04, pay special attention to the transfer of totals into the main form. Step 4. Control reconciliation. Reconcile the total VAT payable (or refundable) with the turnover-balance sheet for accounts 1420 (VAT recoverable) and 3130 (VAT payable). A discrepancy is a signal to dig deeper before submission. Use the built-in "Check" button — it catches arithmetic errors and unfilled required fields, but logical errors (e.g., crediting VAT on non-taxable operations) will have to be caught manually. Typical errors that repeat from quarter to quarter "Defective" invoices in the credit. 1C formally posts documents with incorrect details and includes them in the purchases register — but during a desk audit, the SRC will disallow the credit. Reconcile the register of received ESFs via the ESF IS: the status must be "confirmed". Mixed turnover without separate accounting. If a company has both taxable and non-taxable turnover simultaneously, 1C may by default pull all input VAT into the credit. This is unlawful — set up separate accounting in the program. Forgotten checkbox "04" for imports. If cell "04" in line 11 is not checked, the data from attachment 300.04 will not go into the return, and VAT on creditable imports will not appear in the lines of the main form. Cash over the limit. VAT on cash payments exceeding 1,000 MCI on the date of payment (in 2026 — 4,325,000 tenge) is not creditable. The program does not automatically block this. Technical failures when submitting. Typical causes: form version mismatch (after a Tax Code update, the XML file format changes), expired EDS certificate, BIN mismatch between the file and the account. Before submitting, check that the 1C configuration version is up to date and that the EDS key is valid. Submission to the SRC After verification, the return is signed with the EDS of the director or an authorized person and submitted via the built-in 1C electronic reporting service or via the Taxpayer's Cabinet (cabinet.salyk.kz) in XML format. Deadlines: - submission of the return — no later than the 15th day of the second month following the reporting quarter; - payment of VAT — no later than the 25th day of the same month. Keep the return acceptance receipt — it's your proof of timely submission. Frequently asked questions — The creditable VAT in the return is less than according to the ESFs. Why? Most likely, some of the incoming ESFs are not confirmed in the ESF IS. Go to the incoming ESF log in 1C and check the statuses: only documents with the status "Accepted/Confirmed" are creditable. Also check whether ESFs with defective details got into the register — no credit is available for these. — We imported equipment from Russia and paid VAT by the offset method. Where does this go in 300.00? Into attachment 300.04: the equipment amount goes into line 300.04.001 I A, the VAT — into line 300.04.001 I B. The totals are automatically carried into lines 300.00.029 A and 300.00.011, 300.00.029 B of the main return. Be sure to check cell "04" in line 11 of the main form. — Can VAT be credited on a cash payment to a supplier if the amount exceeded 1,000 MCI? No. VAT on cash payments exceeding 1,000 times the MCI on the date of payment is not creditable under a direct provision of the Tax Code of the RK. — Is it necessary to submit 300.00 if there was no turnover during the quarter? Yes. A VAT payer is required to submit a return for each tax period regardless of whether there was turnover — in this case, a zero return is submitted. — How do you submit an amended return if an error is discovered after submission? In 1C, create a new instance of 300.00, select "additional" in the "Type of return" field, indicate the number and date of the original return, correct the necessary lines, and resubmit. If you need a quick answer on accounting, taxes, or working in 1C — ask BuhGPT at buhgpt.kz: it answers instantly, based on the current provisions of the Tax Code of the RK. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_