--- title: "How to Record a Product Return from a Buyer and Correct an ESF in 1C:Accounting" 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-otrazit-vozvrat-tovara-ot-pokupatel-en source: BuhGPT --- # How to Record a Product Return from a Buyer and Correct an ESF in 1C:Accounting > **TL;DR:** Summary: When a customer returns goods, the seller creates a "Customer Goods Return" document in 1C:Accounting and issues an adjustment e-invoice (ESF) through the ESF Information System — an additional invoice (for partial returns) or a corrected invoice (for full returns). V --- Summary: When a customer returns goods, the seller creates a "Customer Goods Return" document in 1C:Accounting and issues an adjustment e-invoice (ESF) through the ESF Information System — an additional invoice (for partial returns) or a corrected invoice (for full returns). VAT at the 16% rate is adjusted in the period in which the adjustment ESF is issued. The essence: what happens on a return When a customer returns goods, several events occur simultaneously: - The goods are returned to the seller's warehouse — they must be received into inventory. - Revenue decreases — previously recognized income is reversed. - VAT (16% in 2026) is adjusted — the amount of tax payable decreases. - The ESF is adjusted — an additional or corrected ESF is issued through the ESF Information System. In Kazakhstan, as a general rule, an invoice is issued electronically through the ESF Information System. A paper version is allowed only when there is no internet access or in the event of technical failures — and only temporarily, with subsequent entry into the system within 15 calendar days. Additional vs. corrected ESF — the fundamental difference Situation Type of ESF What happens to the original Partial return, change in amount Additional — a negative difference is indicated Remains valid Full return (or error in the original) Corrected — the adjusted data is entered Cancelled together with all additional ESFs issued against it What the accountant should do: step-by-step procedure Step 1. Collect the primary documents Before starting work in 1C, make sure you have: - The customer's application (claim) — the written basis for the return. - A goods return act — signed by both parties, indicating the name, quantity, value, and reason. - A return delivery note. - If the goods are on the list requiring an ESD (electronic waybill), issue a return ESD. Without this set of documents, the adjustment may be challenged during a tax audit. Step 2. Create a "Customer Goods Return" document in 1C:Accounting Path: Sales → Returns → Customer Goods Return → Create - Specify the counterparty (customer), contract, and warehouse. - In the "Basis document" field, select the original sale — the "Fill in based on shipment document" button will automatically populate the names, prices, and VAT amounts. - Check the item table: for a partial return, indicate only the returned quantity. - Make sure the document shows a VAT rate of 16% — the rate in effect in 2026. - Post the document. Entries that 1C will generate: Operation Debit Credit Decrease in revenue (reversal) 6010 "Sales income" 1210 "Short-term receivables" Receipt of goods into inventory 1330 "Goods" 7010 "Cost of sales" VAT adjustment 3130 "VAT payable" 1210 "Short-term receivables" The specific accounts depend on the chart of accounts settings in your database. Check against your accounting policy. - If money needs to be refunded to the customer, prepare a "Bank Account Debit" or a "Cash Outflow Order". If the funds are to be offset against future deliveries, use "Debt Adjustment". Step 3. Issue an adjustment ESF in the ESF Information System The ESF adjustment is made directly in the ESF Information System (esf.gov.kz) — 1C does not directly make changes in the ESF Information System; 1C only generates the accounting document. Partial return → Additional ESF: - Log in to the ESF Information System, find the original ESF → "Issue additional". - Mark line 5 "Additional", fill in lines 5.1, 5.2, 5.3 with the details of the original ESF. - In the amount fields, indicate the negative difference — the return amount with a minus sign. - Sign with an EDS (electronic digital signature) and register. Full return → Corrected ESF: - Find the original ESF → "Issue corrected". - Line 4 "Corrected", fill in lines 4.1, 4.2, 4.3 with the details of the original ESF. - Enter the adjusted data (zero amounts for a full return). - Sign with an EDS and register. The ESF is signed with an electronic digital signature. If it is signed not by the head of the company but by an authorized employee, there must be a corresponding order. Step 4. Check the customer's confirmation After the ESF is issued, a VAT-paying customer must confirm or reject it within 10 calendar days. If no rejection is received within this period, the ESF is considered automatically confirmed. Check the ESF status in the ESF Information System — it should be "Delivered" / "Confirmed". Step 5. Check the VAT return (Form 300.00) - If the return and the ESF adjustment fall in the same period as the sale: everything is reflected in the same return. - If they fall in a different period: the VAT adjustment is reflected in the return of the period in which the adjustment ESF was issued — there is no need to file an amended return for the prior period. - In 1C, the data will be pulled in automatically when generating the regulated Form 300.00 report. Check the section for turnover adjustments on sales. Deadlines and points to note What Deadline / rule Deadline for issuing a corrected/additional ESF Within the statute of limitations from the date the original ESF was issued Restoration of cancelled additional ESFs after a corrected ESF Within 7 calendar days from the date the corrected ESF was issued Deadline for the recipient to confirm/reject the ESF 10 calendar days from the date of issue Entry of a paper ESF into the system after a failure is resolved 15 calendar days Issuing a corrected ESF after an ESD rejection No later than 3 business days from the date of rejection Special points that are often missed: - Do not confuse a return with a reverse sale. If the customer is a VAT payer and issues you their own ESF for a "return," this is actually a reverse sale — a completely different operation with different entries and different documentation. - A corrected ESF cannot be used to change the supplier or the customer — that is a different operation. - When a corrected ESF is issued, all previously issued additional ESFs against it are automatically cancelled. - The VAT rate is 16%. Make sure that this exact rate is set in both 1C and the ESF Information System. - Amounts on the ESF are in tenge, except for certain export operations. Frequently asked questions ❓ The original ESF was issued last quarter, and the return is happening now. Do I need to file an amended return? No. The additional or corrected ESF is issued with the current date (the date of the return), and the VAT adjustment is reflected in the return for the current period. There is no need to file an amended return for the prior quarter — this is convenient and follows directly from the logic of the Tax Code of the Republic of Kazakhstan (NK RK). ❓ Is an ESF needed for a return if the customer is not a VAT payer? Yes, if you are a VAT payer. The obligation to issue an invoice applies to the VAT-paying seller regardless of the customer's status. You are adjusting your own taxable turnover. The exception is if you yourself operate under the simplified tax regime and are not a VAT payer: in that case, the primary documents (act, delivery note) are sufficient. ❓ The customer does not confirm the ESF and does not respond. What should I do? Nothing further is required: if the customer does not reject the ESF within 10 calendar days, it is considered automatically confirmed. If a technical failure occurs in the ESF Information System, confirmed by the authorized body, the deadline is extended by the unused days. Simply record the issue date and the expiration date of the 10-day period. Bottom-line formula for the accountant: primary documents → return document in 1C → adjustment ESF in the ESF Information System → check Form 300.00 return. Do everything in sequence, use the "fill in based on shipment document" feature — and most of the data will be filled in automatically. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_