How to close the month in 1C:Bukhgalteriya for Kazakhstan: step-by-step guide 2026

In brief: Closing the month in 1C:Accounting for Kazakhstan is a sequential run of regulated operations through Operations → Month Closing. Skipping a step or violating the order means distorted cost of goods, incorrect VAT, and incorrect CIT. It is done monthly, strictly after all primary documents for the period have been entered and posted.

Why This Is Needed: Briefly About the Principle

Accounting in Kazakhstan is built on the accrual principle: the results of operations are recognized in the period to which they relate, not when the money moved. This means that depreciation, cost of goods, taxes — everything must be reflected exactly in the month in which it arose. Month closing is the technical mechanism that implements this principle in the program. Accounting is kept according to the entity's accounting policy, the standard chart of accounts, and national standards, so the settings in 1C must correspond to them — otherwise the regulated operations will calculate the wrong thing.

Step 1. Preparation: Before Clicking "Close Month"

Make sure all primary documents for the month have been entered and posted: bank statements, invoices, acts, expense reports. Unclosed advances to accountable persons and unposted receipts are the main reason why closing falls apart later.

Generate a trial balance before starting the closing — this is your checkpoint. Check the balances of settlement accounts (1210, 3310, 3390, 3510): an expanded balance there often signals duplicated or unlinked documents. Advances paid (1610) and received (3510) must be offset — otherwise the program either throws an error or generates incorrect exchange rate differences.

Step 2. Payroll Accrual and Payroll Taxes

Before closing the month, payroll must be accrued and posted. The sequence is strict: first "Payroll Accrual", then "Payment Statement", then "Reflection of Payroll in Accounting". Violating this order results in incorrect calculation of all mandatory payments.

In 2026, the following rates apply:

MCI 2026 = 4,325 tenge.

Step 3. Running the "Month Closing" Processing

Path in the program: Operations → Month Closing. The program builds the sequence itself — it cannot be changed. It is important to understand the logic of each step in order not to get lost when errors occur.

1. Depreciation of Fixed Assets and Intangible Assets. This operation calculates depreciation for each object according to the method specified in the fixed asset card. The straight-line method is applied by default. Depreciation is accrued from the first day of the month following the month in which the asset became available for use, and continues until disposal — even if the asset was temporarily not in operation. For tax accounting, depreciation is calculated for fixed assets by groups in accordance with the Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18.07.2025 — tax and accounting records may differ, and 1C keeps them in parallel.

Watch the dates: all fixed asset movement documents must be posted before starting the closing, otherwise depreciation for the month will not be accrued and manual adjustment will be required.

2. Revaluation of Foreign Currency Balances. If there are foreign currency positions on the accounts (foreign currency cash, foreign currency account, settlements in foreign currency) — the program recalculates them at the National Bank exchange rate as of the last day of the month. Make sure that current NBK exchange rate data has been loaded into the exchange rate register: in case of auto-download failures, the rate may not be updated. Exchange rate differences are attributed to income or expense accounts and participate in the formation of taxable income for CIT purposes.

3. Write-off of Deferred Expenses. If there are deferred expenses in the accounting records (for example, insurance premiums paid in advance) — the program writes off the current month's share according to the settings of the deferred expense card.

4. Cost Calculation and Closing of Expense Accounts. This is the most extensive step. The program allocates indirect expenses, calculates the actual cost of goods or products sold using the method established in the accounting policy (FIFO or weighted average), and closes the expense accounts (8010, 8030, 7210, etc.). Incorrectly configured allocation bases are a common cause of distorted cost of goods. If something went wrong (no planned prices, output not reflected, negative warehouse balances) — the step will fail with an error, and the system will highlight the problem.

5. Determination of Financial Result. Turnovers on income accounts (6xxx) and expense accounts (7xxx) are transferred to account 5610. This is the accounting profit before taxes — it should correspond to your management data.

6. CIT Calculation. The program generates temporary and permanent differences, calculates deferred tax assets and liabilities. The CIT rate under the general regime is 20% of taxable income. If a special tax regime or preferential rate is applied — make sure the correct regime is selected in the 1C settings. In disputable cases, check with buhgpt.kz.

7. Regulated VAT Operations (for VAT payers). The VAT rate in 2026 is 16%. The mandatory registration threshold is 10,000 MCI = 43,250,000 tenge. Before closing, check the journal of incoming ESF in the ESF IS and make sure that all incoming invoices are synchronized and accepted. If a supplier issued an ESF and you did not reflect recognition of the amount for offset before filing the declaration — the offset will not take place.

If account 1420 shows unallocated VAT — this is a signal that the "VAT Allocation" operation has not been run. It is performed before the "VAT Calculation" operation: the right to offset arises only for the portion related to taxable turnover.

After each stage is completed, the program places a green checkmark. A red cross — read the error, correct the data, re-post. Do not ignore warnings: yellow color means that documents have been entered retroactively after closing, and the closing needs to be re-run.

Common Pitfalls That Trip Up Even Experienced Users

VAT Errors. VAT is not accepted for offset if the invoice incorrectly reflects the IIN/BIN of the supplier or buyer, if the date, number, name of the goods/services, or turnover amount is not indicated, or if the ESF is not certified with an EDS or is issued on paper where electronic form is mandatory. Separate rule: cash payment for goods/services with VAT in an amount exceeding 1,000 MCI (4,325,000 tenge in 2026) — VAT is not accepted for offset regardless of the presence of a correct invoice.

Import VAT Using the Offset Method. If a company imported equipment or machinery from the list under Art. 427–428 of the Tax Code of the RK — this is a separate Appendix 300.04 to the declaration. A common error in 1C is to process customs clearance with the standard import document without the "offset method" flag. As a result, the VAT amount ends up in payment settlements rather than in the correct line of the declaration.

Negative Warehouse Balances. If goods are written off before being received, the cost is calculated incorrectly. Correct the sequence of documents rather than re-posting everything in a row — this will only make things worse.

Unclosed Advances. Monitor accounts 1610, 3510 — unoffset advances distort the balance sheet and interfere with the revaluation of foreign currency balances.

Verification of Results and Period Closing

After all steps have been completed with green checkmarks, generate a trial balance and check:

• Expense accounts (8xxx, 20, 25, 26, 44) — closed to zero.
• Account 5610 — financial result corresponds to management data.
• Account 3130 (VAT payable) — reconciled with the ESF register data.
• Accounts 1410, 3510 (advances) — no "stuck" balances.

If everything is correct — close the period from editing via "Set Data Change Restriction". This protects against accidental retroactive edits. If a document is nevertheless entered retroactively after closing — use the "Month Closing Cancellation" mechanism in the program sequentially, do not delete regulated documents manually.

Closing and Tax Reporting

Each closed month is the basis for correctly filling out tax forms. The VAT declaration (form 300.00) is generated based on data accumulated in tax registers through regulated operations. The CIT calculation (form 100.00) based on annual results relies on correctly closed periods — each month must be closed sequentially, without gaps. Leaving quarters unclosed and closing them all at once at the end is bad practice: errors accumulate and are harder to find.

Frequently Asked Questions

Can the month be closed if not all documents have been entered? Technically — yes, the program will not block it. But you will get an incorrect cost of goods and incorrect tax registers. Afterwards you will have to cancel the closing, enter the documents, and close again. Only close after the period is fully complete.

Why does the "Cost Calculation" step fail with an error? Most often — absence of planned prices for the item, unclosed output documents, or negative warehouse balances. The program generates a detailed error report — read it carefully, it specifies the exact document or account.

Do I need to close the month if there was no activity? Yes. Even with zero activity, depreciation (if there are fixed assets), revaluation of foreign currency balances, and formal closing of expense accounts must be performed — this ensures the correctness of cumulative totals and the reliability of the balance sheet.

What to do if a regulated operation hangs or fails to complete? Check the error log and the program message. In most cases, it is either unfilled analytics in some document or a posting conflict. Find the problematic document and correct it — do not re-post everything in a row. In disputable cases, check with buhgpt.kz.

When should closing be done — at the end of the month or at the beginning of the next? Technically — at the beginning of the next month, once all primary documents for the past month have been received and entered. Optimally — by the 5th–7th of the following month: this way management reports will be up to date, and there will be no rush before tax reporting deadlines.

If you need a quick answer on accounting, taxes, or working in 1C — ask BuhGPT at buhgpt.kz: a concrete analysis of your situation according to 2026 rules, without fluff and without waiting.