Verified on release 3.0.74.2 «Accounting for Kazakhstan» (edition 3.0).
The supplier sent you a corrective act: the price turned out to be higher than in the delivery note, or vice versa — they gave a discount retroactively. But you have already posted the receipt, VAT has been credited, and the goods have been recorded on 1330. You cannot redo the source document — it is in a closed period, payment has already gone through it, and an ESF is pending. It is precisely for this situation that "Receipt Adjustment" exists. It does not touch the primary document but enters a separate adjusting entry: it changes the amount of debt to the supplier, corrects the VAT credit, and the cost of inventory by exactly the difference.
1. Purpose
The document records a change in the amount, quantity, price, or VAT rate on a previously posted receipt of goods, works, or services. It adjusts settlements with the supplier (account 3310), VAT credit (1420), and the cost of inventory/expenses — only by the delta, without rewriting the original receipt. On its basis, a corrected/additional ESF is issued or accepted.
2. Where to find it
Purchases → Receipt Adjustments (in the list — the Create button). Or open the desired "Receipt of Inventory and Services", click Create based on → Receipt Adjustment — this way the basis field and all tabular sections will be filled in automatically.
A quick way to open the list directly in 1C: Tools → Go to navigation link (or Alt+F1) and paste:
e1cib/list/Документ.КорректировкаПоступления
2a. How to find out your release
Menu Help → About the program (or the "i" icon in the top right corner). There, in a line, the platform version (for example, 8.3.24) and the configuration release are indicated — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below are verified on 3.0.74.2; in other releases the field names may differ slightly.
3. How to fill it in
Open the document and work from top to bottom.
| Field | What it is for and what happens if there is an error |
|---|---|
| Type of operation (required) | Determines the entire logic. "Adjustment by agreement of the parties" or "Correction in primary documents". Choose the wrong one — the program will generate the wrong entries and the wrong type of ESF (see section 5). |
| Basis (required) | A link to the original "Receipt of Inventory and Services". Without it, the document does not know what to adjust: the lines, accounts, and "before" amounts will be pulled in. Get the basis wrong — you will correct someone else's delivery. |
| Organization | Substituted from the basis. Check it if you have several legal entities — the VAT accounts and settings depend on it. |
| Counterparty / Contract | Also from the basis. The contract determines the settlement accounting account (3310) and the currency. |
| Date (required) | The date on which the adjusting movements will pass. Set the date of the corrective act/notification. The document will not be posted in a closed period. |
| Reflect adjustment | Switch: "In all accounting sections" (both accounting and VAT) or "Only in VAT accounting" / "Only in accounting". For a typical situation — "In all accounting sections". |
| Restore VAT (flag) | When decreasing the amount, it enables the restoration of previously credited VAT. Do not set it — the VAT credit will remain overstated, and the 300.00 declaration will not reconcile. |
Tabular section "Goods" / "Services"
Here, for each line, there are two columns of amounts: "before change" (filled in from the basis, do not touch them) and "after change" (enter the new values here). The program calculates the difference itself.
- Quantity after change — if the supplier under-delivered or part was returned.
- Price / Amount after change — the new agreed price.
- VAT % and VAT amount — change them if the rate is being corrected (for example, "Without VAT" was mistakenly set instead of 16%).
- Accounting accounts (1330, 7010, 8410, etc.) — pulled from the basis line; check them if the goods have already been written off.
If you are adjusting only a service — work on the "Services" tab, the cost account is taken from the primary document.
Tabs "Invoices received" / ESF
At the bottom — data of the original ESF. Here the corrected or additional electronic invoice is registered. Fill in the number and date of the incoming ESF from the supplier.
4. Worked example with entries
Situation. On 12.08.2026 you recorded goods from LLP "Supplier": 100 pcs at 5,000 ₸ = 500,000 ₸ + VAT 16% = 80,000 ₸, total 580,000 ₸. "Receipt of Inventory and Services" was posted.
On 20.08.2026 the supplier sent an act: the actual price is 5,200 ₸ per piece. The difference — +200 ₸ × 100 pcs = +20,000 ₸ in the base, VAT +3,200 ₸, total debt increased by 23,200 ₸.
You create a "Receipt Adjustment" based on this receipt, type of operation — "Adjustment by agreement of the parties". In the line, set the price "after change" = 5,200 ₸.
Entries upon posting (on the delta):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1330 | 3310 | 20,000 | Cost of goods in the warehouse increased |
| 1420 | 3310 | 3,200 | Additional VAT credit accrued (16%) |
The "VAT recoverable" register is topped up by 3,200 ₸ — they will be included in the 300.00 declaration for Q3.
Reverse case (discount). If the price, on the contrary, had decreased to 4,800 ₸ (−20,000 ₸), and the goods had already been sold, the entries would be reversing / decreasing:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3310 | 1330 | 20,000 | Cost decreased (if goods are in the warehouse) |
| 3310 | 1420 | 3,200 | VAT credit restored |
If the goods have already been written off to cost, instead of 1330 the adjustment will fall on 7010 (cost of sales).
5. Types of operation
| Type of operation | When to apply | What about the ESF |
|---|---|---|
| Adjustment by agreement of the parties | The price/quantity/amount changed by agreement after the shipment (discount, re-grading, additional delivery). The primary document was correct at its moment. | Additional ESF |
| Correction in primary documents | There was an error in the delivery note/ESF (wrong price, wrong VAT rate, typo). Legally, "the past is corrected". | Corrected ESF |
The date of VAT recognition also depends on the type: for an adjustment by agreement — in the current period, for a correction — the period of the source document.
6. What is generated upon posting
- Accounting entries on the difference — on accounts 1330/7010/8410, 1420, 3310 (see the example).
- Movements in VAT registers: "VAT recoverable" / "VAT presented" — for the amount of the tax delta. From here the data goes into the 300.00 declaration.
- Settlement registers — the balance on 3310 changes by contract and settlement document.
- Inventory register — when the quantity/cost changes.
- Electronic document: a link with the corrected or additional ESF in the ESF IS; when adjusting the quantity of goods falling under the virtual warehouse — a SNT movement.
7. Printable forms
- Adjustment invoice (act) — printing of the adjustment itself.
- Accounting statement — a breakdown of the entries on the delta.
- Corrected / additional invoice (ESF) — generated and uploaded to the ESF IS with a separate command ESF → Issue/Send.
- Printing of the "before/after" comparison from the document form.
8. Common mistakes
"The 'Basis' field is not filled in" — you created the document from the general list, not based on a receipt. Click Create based on from the desired "Receipt of Inventory and Services" or select the basis manually.
"The document cannot be posted in a closed period" — the adjustment date fell into a closed month. With the type "Correction in primary documents" this is normal: set the correction date in an open period, and the program will attribute the VAT to the required reporting period through the register.
"Negative inventory balance in the warehouse" — you are decreasing the quantity, but the goods have already been written off/sold. Post the adjustment attributing the difference to 7010 rather than 1330, or first adjust the sale.
"The VAT amount does not correspond to the rate" — you manually corrected the VAT amount but did not recalculate it from the 16% rate. Click the VAT recalculation in the tabular section or enter the correct amount (base × 16%).
The VAT credit is "stuck" — when decreasing the amount, you did not set the "Restore VAT" flag. The credited tax remained overstated. Enable the flag and re-post.
9. FAQ
Can a receipt that has already been paid be adjusted? Yes. The adjustment changes the amount of debt on 3310; after posting, reconcile the settlement balance and, if necessary, arrange an additional payment or a refund from the supplier.
What VAT rate applies in 2026? The standard VAT rate in the RK is 16%. In adjustment examples, calculate the tax as base × 16%.
How does "adjustment by agreement of the parties" differ from "correction in primary documents"? The first is a lawful change of terms after the deal (discount, re-grading), VAT is recognized in the current period and an additional ESF is issued. The second is a correction of a past error, a corrected ESF is issued and the tax is attributed to the period of the source document.
Do I need to redo the original "Receipt of Inventory and Services"? No. The whole point of the document is precisely to not touch the primary document. All changes go as a separate adjusting entry on the difference.
How will the adjustment get into the 300.00 declaration? Through the movements of the VAT registers. The amount of the tax delta is automatically included in form 300.00 for the corresponding period — nothing needs to be entered manually.
What to do if the goods have already been sold, and the supplier reduced the price? The difference will fall not on 1330 (it is no longer in the warehouse) but on account 7010 "Cost of sales". Make sure the correct write-off account is set in the line.
Do I need to issue a new ESF? Yes. From the document, the ESF command generates a corrected or additional electronic invoice and sends it to the ESF IS. The type of ESF depends on the type of operation.
Can I change only the quantity, without touching the price? Yes. In the tabular section, correct the "Quantity after change", leave the price the same — the program will recalculate the amount and VAT proportionally.
How to reflect the return of part of the goods to the supplier? If this is specifically a return, use the "Return of Goods to Supplier" document. A receipt adjustment applies when the terms change (price/amount/rate) and there is no physical return.
Why did the balance on 3310 not change after posting? Most likely the "Reflect adjustment" field has "Only in VAT accounting" selected. To change the debt, set "In all accounting sections" and re-post.
10. Related documents
What it is entered on the basis of: "Receipt of Inventory and Services" (the main source), "Receipt of Services and Other Assets".
What is entered on the basis of the adjustment: "Invoice (received)" / ESF registration, "Outgoing Payment Order" (additional payment when the amount increases), "Accounting Statement".
Related objects: VAT declaration (form 300.00), ESF IS, SNT (when goods move under a virtual warehouse).
How to find out your release: Help → About the program — there the platform version and configuration release are indicated.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. Rates and limits are given according to the norms of the RK for 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸.