Changing the terms of an already completed transaction is a common practice in the work of an accountant: the parties review the price, quantity, nomenclature, or even annul part of the delivery. In such a situation, it is important to correctly reflect the adjustment of mutual settlements and the related VAT consequences in the standard configuration of "1C: Accounting for Kazakhstan". Below is a practical analysis of how to act according to the updated rules of 2026.
What happened
An updated instruction for working with VAT in the standard configuration "1C: Accounting for Kazakhstan" has been released, which describes the procedure for reflecting changes in transaction terms, adjusting mutual settlements, and their impact on VAT. This concerns situations where, after the shipment of goods or the provision of services, the parties agreed on new terms — for example, adjusted the price, volume of delivery, or returned part of the goods. Such events require not only recalculating the debt between counterparties but also a correct review of tax amounts.
The key idea is that the adjustment of mutual settlements and the adjustment of VAT obligations are related but not identical operations. The program allows reflecting both aspects; however, the accountant needs to understand the logic of the documents so that the accounting data, mutual settlements, and tax reporting remain consistent.
Who it concerns
This material is primarily relevant for:
- accountants and chief accountants of enterprises operating under the general taxation regime and being VAT payers; - specialists in settlements with counterparties who maintain accounts receivable and payable; - users of "1C: Accounting for Kazakhstan" who handle transactions with post-payment, advances, and frequent changes in terms; - companies working with electronic invoices (ESF), where any change in price or volume must be accompanied by a corrective document.
If your organization regularly changes prices retroactively, provides retro discounts, or faces returns, this topic is directly relevant to you.
What to do
The general procedure for working in the configuration when changing the terms of a transaction is as follows:
1. Document the basis. Any adjustment must be based on a primary document — an additional agreement, act, or return notification. Without documentary evidence, it is not permissible to change mutual settlements and VAT. 2. Determine the nature of the change. Decide separately whether the price is changing (and thus the tax base), or whether only the amounts of debt between the parties are being adjusted without affecting the sale. 3. Reflect the adjustment of sales or receipts. For changing the terms of an already completed transaction, specialized adjustment documents are used in the program, which recalculate amounts and generate the necessary entries. 4. Adjust VAT. If the tax base changes, it is necessary to issue a corrective (additional) invoice and ensure that the tax amounts are correctly reflected in the registers and in the declaration. 5. Check mutual settlements. After processing the documents, reconcile the turnover and balance statement for settlements with the counterparty to ensure that the balance matches the actual debt. 6. Reconcile tax registers. Generate VAT reports and ensure that the adjustment is reflected in the correct tax period.
Practical advice: before making adjustments, create a backup of the database and perform operations on the copy if the transaction is complex. This will allow you to check the result without the risk of distorting the closed period.
What to pay attention to
Pay special attention to the period in which the adjustment is reflected. The change in terms may relate to either the current or the previous tax period — this will determine whether additional tax reporting is required. It is also important not to confuse the adjustment of mutual settlements (movement of debt) with the adjustment of sales (change in revenue and tax base): an erroneous choice of document will lead to discrepancies between accounting records and VAT data.
Individually check the compliance of corrective invoices with primary documents, as they serve as the basis for recalculating the tax.
Deadlines
Adjustments should be reflected in the accounting in a timely manner — in the period to which the basis for changing the terms of the transaction relates, taking into account the requirements for issuing corrective invoices. Specific deadlines for issuing corrective documents and submitting revised reports are determined by current tax legislation and the company's internal regulations, so before performing operations, check against the current norms.
Frequently asked questions
What is the difference between the adjustment of mutual settlements and the adjustment of sales? — The adjustment of mutual settlements changes only the amounts of debt between the parties, while the adjustment of sales changes revenue and, as a rule, the VAT tax base. These are different operations, and the document should be chosen based on the essence of the change.
Is it necessary to issue a corrective invoice when changing the price? — Yes, if the VAT tax base changes, the change is documented with a corrective (additional) invoice, which serves as the basis for recalculating the tax.
What to do if the adjustment relates to a previous period? — Determine the tax period to which the basis for the change relates and reflect the operation taking into account the requirements for clarifying the reporting; additional tax forms may be required.
Can mutual settlements be corrected without affecting VAT? — Yes, if only the amounts of debt are changing, while the sale price and tax base remain the same, the adjustment does not affect VAT obligations.
How to check that the adjustment was made correctly? — Generate the turnover and balance statement for settlements with the counterparty and VAT reports to ensure that the balance and tax registers correspond to the actual terms of the transaction.
Author's conclusion
Proper reflection of changes in transaction terms in "1C: Accounting for Kazakhstan" is based on a clear understanding of the difference between the movement of money and the movement of tax obligations. The main task of the accountant is not just to "balance" the account with the counterparty but to ensure impeccable documentary support: each action in the system must correspond to a primary document, and any change in revenue must be accompanied by an additional electronic invoice (ESF). A systematic approach, attention to the tax period of the adjustment, and the habit of checking complex entries on a copy of the database will reliably protect the company from discrepancies in declarations and subsequent claims from tax authorities.
- Adjustment of mutual settlements and VAT when changing transaction terms (1C: Accounting for Kazakhstan) — Search for recent publications (1C: ITS), 2026-08-13