Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sent you an ESF, but on your end the item "won't go through": you upload your invoice to the IS ESF, and it kicks back with the error "Unit of measurement code is not filled in." Or you enter a nomenclature item, get to the "Unit" field — but the "packaging" you need isn't in the list, and the program won't let you create it without a classifier code. Both cases lead you to one and the same reference book — the Classifier of Units of Measurement. It's not a document and not a report. It's a state reference book of codes from which 1C takes the number for electronic documents. Let's figure out how it's structured and why one three-digit code can "stall" an entire shipment.
1. Purpose
The reference book stores units of measurement according to the national classifier (analogous to OKEI/MKEI) with their codes: "piece" — 796, "kilogram" — 166, "liter" — 112, and so on. The code from this reference book is mandatory in the ESF and SNT — without it the IS ESF will not accept the electronic document. The reference book itself makes no postings and has no printable forms; it "feeds" codes to the nomenclature and electronic documents.
2. Where to find it
This reference book usually has no direct menu item — you reach it from the unit of measurement card. The path is:
- Reference books → Nomenclature and warehouse → Units of measurement → in the unit card the button "Select from classifier" (or the field "Classifier code").
- Or when entering a new nomenclature item: Reference books → Nomenclature → item card → the "Unit" field → create/select a unit → there is a link to the classifier.
The most reliable way to open the reference book directly: Service and settings (gear icon) → Functions for technical specialist → Go to navigation link and paste:
e1cib/list/Справочник.КлассификаторЕдиницИзмерения
The list opens in full — handy when you need to find or check a specific code.
2a. How to find out your release
Main menu (icon in the top left corner) → Help → About the program. In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is older, the set of codes in the classifier and the ESF upload rules may differ — check against this guide by release number.
3. How to fill it in
Usually you don't need to enter anything by hand: standard units are already loaded into the classifier when the configuration is delivered. You just select the line you need. You rarely have to create a new unit — for example, for a non-standard packaging. Let's go through each field of the card.
| Field | Required | Why it's needed and what happens if there's an error |
|---|---|---|
| Code | Yes | Three-digit code by the classifier (796, 166, 112…). This is exactly what goes into the ESF and SNT. Make a mistake — the buyer will receive an invoice with the wrong unit, and your upload may be rejected. |
| Name (full) | Yes | Full name: "Piece", "Kilogram", "Square meter". You use it to find the line in the list. It affects only convenience, and does not go into the ESF. |
| Symbol (national) | Yes | Short "pc", "kg", "l". Printed in delivery notes and invoices in the "Unit" column. If left empty — the documents will be blank, and the counterparty won't understand what they're paying for. |
| Symbol (international) | No | Latin abbreviation (PCE, KGM, LTR). Needed for foreign-economic documents and some data exchanges. For domestic sales it can be left blank. |
| Alphabetic code designation | No | Letter code (for example, KGM for kilogram). Filled in for reconciliation with international standards. |
Rule number one: don't create duplicates. If "piece" already exists in the classifier (code 796), don't create a second "pc." with a different code. Two identical units with different codes are a direct path to inconsistency in the ESF.
Keep frequently used codes at hand:
| Code | Unit | Symbol |
|---|---|---|
| 796 | Piece | pc |
| 166 | Kilogram | kg |
| 168 | Ton | t |
| 006 | Meter | m |
| 055 | Square meter | m² |
| 113 | Cubic meter | m³ |
| 112 | Liter | l |
| 778 | Package | pkg |
| 839 | Set | set |
| 704 | Kit | kit |
| 715 | Pair | pr |
| 736 | Roll | roll |
4. Worked example with postings
The classifier itself generates no postings — but let's trace how the unit selected in it "travels" to a real sale and to the ESF.
Situation. LLP "Astana-Trade" (a VAT payer) sells 100 pieces of goods at 2,000 ₸ per piece. The unit is "Piece", classifier code 796.
Calculation:
- Cost without VAT: 100 pc × 2,000 ₸ = 200,000 ₸
- VAT 16%: 200,000 × 16% = 32,000 ₸
- Total payable: 232,000 ₸
- Cost of 100 pc (per accounting data): 130,000 ₸
You post the document "Sale of goods and services". In the tabular section, the "Unit" column shows "pc" — this is that very symbol from the classifier with code 796. Postings of the sale document:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 200,000 | Income from the sale of goods |
| 1210 | 3130 | 32,000 | VAT 16% payable to the budget |
| 7010 | 1330 | 130,000 | Cost of 100 pc of goods written off |
When you issue an ESF for this sale, the code 796 and the symbol "pc" will go into the "Unit of measurement" field of the goods line. Quantity 100, price 2,000, VAT rate 16%. If the code had not been entered in the unit — the IS ESF would have returned the document with an error, and the shipment would have "hung" at the invoice issuance stage. That's what this little reference book is for: it turns "pieces" into a code understandable to the state system.
5. Types of records (analogous to "operation types")
The reference book has no "operation types" — it's a classifier, not a document. But by purpose the records are divided into:
- Piece (piece, kit, set, pair) — code 796, etc.; whole quantity.
- Weight (kilogram, ton) — 166, 168; allow fractional quantities.
- Volume and linear (liter, meter, m², m³) — 112, 006, 055, 113.
- Container/packaging (package, roll) — 778, 736; often used with a conversion factor to the base unit.
6. What is generated (where the unit ends up)
The reference book has no posting — records are simply saved. But the selected unit "works" in several places:
- Nomenclature card — the "Unit" field references a classifier line; from here the unit is substituted into all goods movement documents.
- ESF (IS ESF) — the unit code goes into the goods section; without the code the document won't upload.
- SNT (accompanying waybill for goods) — the unit and its code are transmitted per line item, especially for goods from the list of exemptions and the virtual warehouse.
- Printable document forms — delivery notes, invoices for payment, and invoices take the symbol "pc", "kg" from here into the "Unit" column.
7. Printable forms
The reference book has no printable forms of its own — this is normal for a classifier. The unit symbol appears in the printable forms of other documents:
- Waybill for the release of inventory to a third party (form Z-2).
- Invoice for payment.
- Invoice (including the electronic one — ESF).
- Certificate of completed work (services rendered) — form R-1.
8. Common errors
"Unit of measurement code is not filled in" (when issuing/uploading an ESF). Open the goods unit, go into the classifier and enter the code (for a piece — 796). Re-save the nomenclature and re-issue the ESF.
"Unit of measurement not found in the classifier" / the needed unit is not in the list. Most likely you created the unit manually without linking it to the classifier. Open the unit card, click "Select from classifier" and pick a line with a code.
Duplicated units ("pc" and "pc."). They appear during data transfer or manual entry. Keep one — with the correct code 796 — and mark the duplicate for deletion once there are no references to it anywhere in the nomenclature (check via "More" → "Related documents"). As long as references exist, 1C will report "The object cannot be deleted, there are references to it".
The counterparty sent an ESF, but the unit doesn't match yours. This is not a posting error — the supplier simply has a different unit code for the same goods in their database. It does not affect the amount or the VAT deduction; when receiving the goods, select your own unit with the correct code.
Fractional quantity for a piece unit. If 2.5 goes through for a "piece" — it means the unit was mixed up; for fractions you need a weight/volume unit (kg, l). Check the nomenclature card.
9. FAQ
Do I even need to create anything here? As a rule — no. Standard units are already loaded into the classifier. You just select the one you need. You only have to create a record for a rare unit that isn't in the classifier.
What is the code for a piece? 796. For a kilogram — 166, for a liter — 112, for a meter — 006, for a ton — 168, for a package — 778.
Why won't the ESF upload and why does it say something about the unit of measurement? Because the goods unit doesn't have a classifier code entered. The IS ESF accepts only coded units. Open the unit, select it from the classifier with a code and re-issue the ESF.
How do "Units of measurement" differ from the "Classifier of units of measurement"? "Units of measurement" are the units you actually use in the nomenclature (with their own conversion factors). The "Classifier" is the state reference book of codes from which the units take their code for the ESF and SNT. A unit references the classifier.
Does the unit of measurement affect the VAT amount? No. VAT is calculated from the cost (in 2026 the rate is 16%). The unit affects only how the goods are described in the document and what goes into the ESF. But an incorrect unit can derail the issuance of an invoice.
Can I delete an extra unit? Only if there are no references to it anywhere. Mark it for deletion and run "Deletion of marked objects". If 1C reports that there are references to the object, first switch the nomenclature to the correct unit.
How do I create a "package of 12 pieces"? You take the "package" unit (code 778) from the classifier, and the conversion factor "12 pieces" is set in the nomenclature's unit of measurement card — the classifier does not store factors.
Is the international symbol mandatory? For domestic sales within the RK — no. It's needed for foreign-economic activity and certain data exchanges. The national symbol ("pc", "kg") is enough for ordinary documents and the ESF.
Where does 1C get the codes — do they exactly match the requirements of the IS ESF? The codes correspond to the national classifier of units of measurement and are loaded along with the configuration release. When the release is updated, the classifier is refreshed — that's why it's important to work on a supported version.
Does anything change in the units due to the transition to 16% VAT from 2026? No. The VAT rate and units of measurement are unrelated. A unit is the goods code; the VAT rate is set separately in the nomenclature and the document.
10. Related documents
- On the basis of what it is entered: a classifier record is primary; nothing is created "on the basis of" it. The unit is picked when filling in the "Units of measurement" reference book and the "Nomenclature" card.
- Where it is used: "Units of measurement" → "Nomenclature" → goods movement documents: "Receipt of goods and services", "Sale of goods and services", "Transfer of goods", "Inventory count", and further — ESF and SNT.
How to find out your release
Main menu → Help → About the program. The line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)" is your configuration release; above it in the same window is the 1C:Enterprise platform version. All codes and upload rules from this guide relate to release 3.0.74.2.
The guide is prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When updating the release, verify relevance via "Help → About the program".