--- title: "How to record the import of goods from the EAEU in 1C and file form 328.00" 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-provesti-import-tovarov-iz-eaes-i-sdat-formu-328-en source: BuhGPT --- # How to record the import of goods from the EAEU in 1C and file form 328.00 > **TL;DR:** In brief: Import from the EAEU is a separate regime without a customs declaration: 16% VAT is paid directly into the budget of Kazakhstan, and you must report using form 328.00 no later than the 20th day of the month following the month the goods were taken into accounting. In --- In brief: Import from the EAEU is a separate regime without a customs declaration: 16% VAT is paid directly into the budget of Kazakhstan, and you must report using form 328.00 no later than the 20th day of the month following the month the goods were taken into accounting. In 1C the whole cycle is closed out sequentially: receipt → import notification → VAT payment → statutory report 328.00 → offset in 300.00. How to record the import of goods from the EAEU in 1C and file form 328.00 Legal framework: why this is a special regime When a Kazakhstani importer brings in goods from Russia, Belarus, Kyrgyzstan or Armenia, customs clearance in the usual sense is absent — borders within the EAEU are open. Instead of a cargo customs declaration, an Application on the importation of goods and payment of indirect taxes (form 328.00) is filed. It is this document that serves as the primary document confirming the fact of import and as the basis for paying VAT into the budget of the RK. The importation of goods from the territory of the EAEU is recognized as taxable import under the Tax Code of the RK. The VAT rate in 2026 is 16%, the base is the value of the goods under the contract plus excise, if the goods are excisable. The VAT paid is then offset in declaration 300.00. A separate matter is the offset method under the Tax Code of the RK: for equipment, agricultural machinery, freight transport, aircraft, vessels, locomotives, railcars, breeding animals and a number of other categories, VAT is not paid in real money but is simultaneously assessed and taken as an offset in declaration 300.00. For all other goods — payment in money only, then offset. Step 1. Documents before working in 1C Gather the package before opening the program: - Contract (agreement) with the supplier from the EAEU; - Delivery note / consignment note from the supplier (or a universal transfer document, if the supplier is Russian); - Invoice from the supplier; - Accompanying waybill for goods (SNT) — mandatory for goods on the established list; it indicates the EAEU HS codes and other details; it is created in the IS ESF. The date the goods are taken into accounting in the RK is key for the entire calculation of deadlines. It must coincide with the posting date in 1C and may differ from the date of the supplier's delivery note by several days in the case of auto-delivery. Step 2. Receipt of goods in 1C Go to: Purchases → Receipt of goods and services, transaction type — "Import from the EAEU" (in some configurations — "Import from EAEU countries"). Fill in carefully: - Counterparty — the supplier from the EAEU; its card must indicate the country of registration. - Contract — type "With supplier", currency according to the terms of the contract; the NB RK exchange rate as of the date of acceptance into accounting is pulled in automatically and it is by this rate that the tax base is calculated. - Nomenclature, quantity, price — exactly per the supplier's delivery note. - VAT rate — 16% for taxable goods; "Without VAT" with an exemption code — if the goods are exempt. - Accounting account — 1330 (Goods) or 1310 (Raw materials and supplies); the recoverable import VAT account is 1421. At this stage VAT is not yet assessed — it will appear after the registration of the import notification. Step 3. Application on the importation of goods Based on the posted receipt, create the document "Application on the importation of goods and payment of indirect taxes" (in the 1C menu — via "Create based on" or the section VAT → Import from the EAEU). The data will be pulled in automatically. Be sure to check: - Details of the seller and buyer; - EAEU HS codes for each item; - Value, quantity, VAT amount; - The date the goods were taken into accounting — the filing deadline is counted from it. It is precisely this document that generates the VAT assessment posting and is the basis for 328.00. From 1C it is exported to XML and uploaded to the Taxpayer's Cabinet of the SRC MF RK. The tax authority confirms the application within 10 business days — after which the supplier is entitled to apply the zero VAT rate on their side. Do not delay filing: until the mark is in place, the supplier is formally at risk. Step 4. Payment of VAT If the goods are not on the offset method list, you generate a payment order for the payment of import VAT. The budget classification code is 105102 (VAT on goods imported into the territory of the RK); verify its currency when generating the payment order, the classifier is updated periodically. In 1C, register the payment with the document "Write-off from the current account". Deadline: no later than the 20th day of the month following the month the goods were taken into accounting. Important: the VAT offset is possible only after actual payment. Without payment confirmation there is no right to the offset. Step 5. Filing form 328.00 In 1C: Reports → Statutory reports → 328.00. If the import notification is completed correctly, the data is filled in automatically. Check: - Section I — the value of the imported goods, the tax base; - VAT payable — 16% of the base; - Excise — if the goods are excisable (alcohol, tobacco, petroleum products, etc.); - Information on applications — numbers and dates of the import notifications. The following are attached to the form: transport and shipping documents, the supplier's invoice. The form is filed electronically through the Taxpayer's Cabinet — by the same deadline as the VAT payment. If the goods are exempt from VAT — 328.00 is still filed, just with VAT payable = 0, and the exemption code is entered in the declaration. At the same time, the exempt import is recorded in appendix 300.02 to declaration 300.00: the total amount from line 300.02.014 B is transferred to line 300.00.017. Step 6. Offset in declaration 300.00 After paying VAT under 328.00, this tax is taken as an offset in declaration 300.00 — in the period when the tax authority's mark on the application is received. In 1C the offset is recorded via "Recording VAT for deduction" or automatically with a properly configured VAT accounting register (check the accounting policy settings). For goods under the offset method (Art. 509 of the Tax Code of the RK), appendix 300.04 is filled in: in line 300.04.001 A — the amount of taxable import, in line 300.04.001 B — the VAT amount; the totals are transferred to lines 300.00.011 and 300.00.029. There is no actual movement of money — the assessment and offset take place simultaneously. A visual summary of the deadlines: Action Deadline Taking goods into accounting in 1C Date of actual receipt Payment of VAT on EAEU import By the 20th day of the following month Filing application 328.00 with the tax authority Simultaneously with payment Offset in declaration 300.00 In the period of receiving the tax authority's mark Frequently asked questions 1. In which month should 328.00 be filed — by the date of shipment by the supplier or by the date of acceptance into accounting in the RK? By the date the goods are taken into accounting by the Kazakhstani buyer. This may differ from the date of the supplier's delivery note — especially in the case of auto-delivery. The document date in 1C must coincide with the date of actual receipt. 2. Is an SNT required when importing from the EAEU? Yes, for goods on the established list. The SNT indicates the EAEU HS codes and other mandatory details. The SNT is issued in the IS ESF — check whether your goods are on the list. 3. Can VAT on import from the EAEU be offset if it has not yet been paid? No. Only VAT that has actually been paid is taken as an offset. Until the payment order clears, there is no right to the offset. 4. The supplier issued the invoice in rubles, and the exchange rate changed by the time of payment — how is VAT calculated? VAT is calculated at the exchange rate of the National Bank of the RK as of the date the goods are taken into accounting. Exchange rate differences arising later do not affect the VAT amount. 5. What if the supplier issued an ESF at a zero rate and we missed the deadline for filing 328.00? The supplier applies the zero rate only after receiving a confirmed import notification. If the application is not confirmed — the supplier has VAT risks, and you face a fine for violating the filing deadline. In disputed cases, check on buhgpt.kz. 6. We made a mistake in the application after filing — what should we do? An amended application is filed. In 1C — correct the "Application on the importation of goods" document, then generate an amended 328.00. In disputed cases, check on buhgpt.kz. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_