Purchased from an IE under the simplified tax regime — how to record it in 1C?

If you purchased goods or services from an IE under the simplified tax regime and this IE is not registered for VAT, the purchase is recorded in 1C using a standard receipt document, but without VAT. Select “Without VAT” in the document, do not recognise any VAT amount for offset, and include the entire cost in the cost of the goods or in accounting expenses. When calculating CIT, such expenses are not deductible: the prohibition applies if the supplier used the special tax regime based on a simplified declaration on the date the goods, work or services were received (Article 286 of the Tax Code of the RK). It is therefore important to confirm not only the supply itself but also the supplier’s tax regime as of the relevant date. Below is a step-by-step guide taking into account the requirements of the Tax Code of the RK as amended in 2026.

What changes when the supplier is an IE under the simplified tax regime

There is one key difference from a purchase from a VAT payer: the input cost does not include tax that can be offset. For the purchaser, this means the following:

• the entire amount in the supplier’s document is the purchase cost;
• no VAT for offset arises in the accounts, and such a purchase does not provide an offset in VAT reporting;
• the full cost of the goods forms the cost of inventories, while the full cost of the service is recognised as a period expense or included in the cost of an asset.

Before posting, verify that the supplier is indeed not a VAT payer. An IE’s status may change, and if the IE has registered for VAT but issued documents without tax, this should be clarified immediately rather than during reconciliation. Also document whether the supplier used the simplified declaration on the date the goods, work or services were received: this affects CIT deductions. If the IE issued an electronic invoice, reconcile its details in the E-invoicing IS with the data you enter in 1C.

How to record the purchase in 1C: step by step

Actions in standard accounting configurations for Kazakhstan:

1. Check the counterparty card. It should specify the supplier’s IIN, its name and an indication that it is not a VAT payer (if your configuration has such an indicator). Its documents will then be completed correctly.
2. Check the contract. The contract type should be “with supplier,” while the currency and payment terms should match the actual contract.
3. Create a receipt document for goods or services, depending on what was purchased. Specify the counterparty, contract, date and number of the supplier’s document.
4. Complete the tabular section. Enter the item, quantity and price. In the VAT rate column, select “Without VAT”. The VAT amount must be zero.
5. Check the accounts. For goods, use the inventory account; for services, use an expense or work-in-progress account if the service relates to production.
6. Post the document and review the entries. They must not include VAT for offset, and the payable to the supplier must equal the full purchase amount.
7. Record the payment. Use a bank statement or cash document with the same contract so that the payable is settled.

If the purchased raw materials are subsequently used in production, their cost without VAT is transferred to the costing of finished products through production documents. No separate recalculation is required. For CIT accounting purposes, expenses for purchases from a supplier that used the simplified declaration on the date of receipt must be excluded from deductions (Article 286 of the Tax Code of the RK).

Can the costs be claimed as CIT deductions?

No, if the goods, work or services were purchased from a person that used the special tax regime based on a simplified declaration on the date they were received. Such expenses are expressly included in the list of non-deductible costs (Article 286 of the Tax Code of the RK). The existence of a contract, consignment note, certificate of completion and proof of payment does not override this prohibition.

At the same time, Article 286 of the Tax Code of the RK contains other grounds on which costs are not deductible. The following provisions, in particular, are relevant for correct tax accounting:

• subparagraph 1) — costs unrelated to income-generating activities;
• subparagraph 2) — expenses relating to transactions carried out without the actual performance of work, provision of services or shipment of goods;
• subparagraph 6) — the cost of property transferred free of charge, unless otherwise provided by the Code;
• subparagraph 16) — expenses for purchasing goods, work and services from persons using the special tax regime based on a simplified declaration on the date they are received.

Check cash settlements separately. Subparagraph 13) of Article 286 restricts the deduction of expenses in cash settlements between the IEs and legal entities specified in the provision if the amount exceeds the established limit. However, a separate prohibition under subparagraph 16) applies to purchases from a person using the simplified declaration, so the payment method does not make such expenses deductible (Article 286 of the Tax Code of the RK).

Which documents should be collected?

Source documents are required for accounting and to confirm the actual substance of the transaction, although they do not provide the right to a CIT deduction for a purchase from a person that used the simplified declaration on the date of receipt. Keep a complete set:

• a contract with the IE (or an invoice-offer if the contract was concluded in that form);
• a consignment note for the release of goods or a certificate of completed work (services rendered) signed by the parties;
• an electronic invoice, if issued by the supplier;
• a payment document: a bank statement or payment document;
• for services, evidence of the result: a report, correspondence, photographic evidence, etc., if permitted by the nature of the service;
• information confirming that the supplier used the special tax regime based on a simplified declaration on the date the goods, work or services were received.

The dates and amounts in all documents must match what you entered in 1C. For CIT purposes, arrange for the separate recognition of the amount that is not deductible under Article 286 of the Tax Code of the RK.

Common posting errors

• The VAT rate was applied by default. If a VAT rate is specified in the item settings, 1C will calculate the tax automatically. Check the rate column every time.
• The supplier’s status was not checked. The IE may have switched to another regime or registered for VAT while the counterparty card in the database remained outdated. For CIT purposes, the supplier’s regime on the date the goods, work or services were received is relevant.
• The expense was included in CIT deductions. If the supplier used the simplified declaration on the date of receipt, the purchase cost is not deductible (Article 286 of the Tax Code of the RK).
• Source documents are missing. Their absence prevents the business transaction from being properly documented and substantiated, although the existence of the documents alone does not remove the prohibition on deduction.
• The payment was recorded under another contract. As a result, one contract shows an outstanding payable and the other an advance.

Frequently asked questions

Should VAT be shown separately if an IE under the simplified tax regime issued an invoice for a total amount? — No. If the IE is not a VAT payer, the amount does not include tax, and “Without VAT” is selected in 1C. The entire amount is the purchase cost.

Can a purchase from an IE under the simplified tax regime be claimed as a CIT deduction? — No, if the IE used the special tax regime based on a simplified declaration on the date the goods, work or services were received. Such expenses are not deductible (Article 286 of the Tax Code of the RK).

Will a contract, certificate of completion or consignment note allow such an expense to be recognised as deductible? — No. These documents confirm the business transaction and are required for accounting, but they do not override the prohibition established by Article 286 of the Tax Code of the RK.

What should be done if the IE did not issue an electronic invoice? — Record the purchase on the basis of the available properly completed source documents. The presence or absence of an electronic invoice does not change the prohibition on deducting expenses for a purchase from a person that used the simplified declaration on the date of receipt.

How can the status of an IE be checked? — Use the IIN to check the counterparty’s details in the official services of the SRC and compare them with the date the goods, work or services were received. For long-term cooperation, check the status for each relevant date.

Can an IE be paid in cash? — Agree on the payment method in accordance with the terms of the transaction and take into account the restrictions of subparagraph 13) of Article 286 of the Tax Code of the RK. At the same time, payment in cash or by bank transfer does not change the prohibition under subparagraph 16) for purchases from a person using the simplified declaration (Article 286 of the Tax Code of the RK).

Sources

• Tax Code of the RK, Article 286. Non-deductible costs