The query “VAT document” may refer not to a single universal document, but to a group of documents, reports, and data processors in 1C for Kazakhstan. The choice depends on the business transaction and the capabilities of the specific configuration: an accountant may need to record a sale, correct the analytical classification of a transaction, or check documents that have already been entered. Therefore, the economic substance of the transaction should be determined first, after which the appropriate tool available in the database being used should be selected and the result of posting it should be reviewed.
Which VAT Document Does an Accountant Need?
The source document in the accounting records should remain the document that corresponds to the actual business transaction and the primary documents supporting it. A specialized VAT document should be used only for its intended purpose: to separately record tax data, change analytical details, or correct previously reported indicators.
Before creating a document, it is useful to answer several questions:
- what specific transaction is being recorded: the sale of goods, performance of work, provision of services, or transfer of a fixed asset or intangible asset;
- which primary documents confirm the substance, date, and amount of the transaction;
- whether a new transaction needs to be recorded or the data of an already posted document needs to be corrected;
- whether the type of activity and other analytical details used for VAT accounting have been selected correctly;
- which amounts and details should be included in the tax registers;
- whether the document is linked to a previously recorded payment or another transaction in the information database.
This approach helps avoid a situation where a document has been posted technically but does not correspond to the economic substance of the transaction. After posting, the document details must be compared with the primary data, and the entries, analytical details, and amounts generated by the software must also be checked. The composition of the entries is determined by the type of transaction, the accounting settings, and the configuration edition.
The name of a document in 1C does not in itself determine the applicable tax provision. The legal basis depends on the substance of the transaction and the date on which it was performed. Therefore, a reference to an article of the Tax Code of the Republic of Kazakhstan cannot be selected solely based on the name of a command, document, or register in the software.
Recording Other Sales Transactions for VAT Purposes
The document entitled “Recording Other Transactions Involving Goods (Work, Services) Sold for VAT Purposes” should be used in accordance with its intended purpose in the installed configuration. Before entering it, the accountant must make sure that the transaction cannot be correctly documented using a standard sales document and that the selected tool is intended for this particular case.
Completion of such a document begins by checking the organization, date, counterparty, contract, and substance of the transaction. The sales value, VAT amount, and tax analytical details are then verified. If the document is completed based on another transaction, there should be no unexplained discrepancies between the source data and the newly recorded data.
The set of registers and accounting entries cannot be assumed to be identical for all versions and settings of 1C. It depends on the configuration, type of transaction, accounting policy parameters, and completed details. Therefore, the actual posting result in the specific database should be reviewed, rather than relying on a predetermined universal list of entries.
When reviewing the entries, the accountant should compare:
- sales turnover and the VAT amount with the document data;
- the counterparty and contract with the primary documents;
- the type of transaction and tax analytical details with the economic substance of the transaction;
- the related settlements with the customer against the settlement data;
- the recording date with the period to which the transaction relates.
If the document is intended to correct previously recorded data, it is necessary to separately check which entries it changes and whether the same transaction is being recorded twice. The correction must be linked to a specific source entry and have a clear basis.
A software message regarding an insufficient balance, a mismatch in analytical details, or the inability to post the document must not be resolved by making an arbitrary manual entry. The document date, organization, business unit, account, completion of mandatory details, and related transactions must first be checked. The message text and document entries help determine which data is preventing the document from being posted.
VAT in 2026: Document for Changing the Type of Activity
The document “Adjustment of the VAT Activity Type” is intended to change the analytical classification of a previously recorded transaction in configurations where such a mechanism is available. Its use is justified when the business transaction and its amount have been recorded correctly and it is specifically the type of activity selected for VAT accounting that needs to be corrected.
Before making an adjustment, an error in analytical details must be distinguished from an error in the primary document itself. If the amount, counterparty, contract, item, date, or substance of the transaction is incorrect, adjusting the type of activity alone is insufficient: the relevant source data must be corrected.
The location of the command depends on the configuration, edition, interface, and user permissions. If the document is available in the utility subsystems section, it can be opened from the corresponding list. If the command is unavailable, the program’s function search should be used and the sections available to the user should be checked, without assuming that the menu path is identical in all information databases.
Before posting, the accountant should check:
- the source document and the period in which it was recorded;
- the organization and the economic substance of the transaction;
- the analytical details initially specified;
- the analytical details that should apply after the correction;
- the justification for the change and the link between the adjustment and the source document;
- the entries before and after posting the adjustment.
After posting, it is necessary to make sure that the required analytical details have been corrected and that the transaction amount has not been duplicated. If the software allows a report on the document entries to be generated, it should be compared with the entries of the source transaction.
A separate transitional procedure has been established for applications and claims for the refund of excess VAT submitted before January 1, 2026: they are considered under the rules and within the time limits of the previous Tax Code dated December 25, 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan). This provision applies specifically to such applications and claims and does not determine which document should be selected for the standard recording of sales in 1C.
Where to Check VAT Documents in 1C
In certain configurations, the “VAT Document Journal” data processor may be used to search for and view documents. Its availability, command set, and location in the interface depend on the configuration, software edition, enabled functionality, and user permissions.
If the journal is available in the utility subsystems section, it can conveniently be used as a working control point: find the document, open it, and compare its details with the source data. If the menu does not contain such a command, the document can be found using the search provided in the software, related transaction documents, or the standard lists in the relevant accounting section.
The mere presence of a document in the journal does not confirm that the transaction has been recorded correctly. The accountant must check its posting status, date, organization, counterparty, contract, type of transaction, tax analytical details, and amounts, and then review the entries actually generated.
When preparing data for a period, it is useful to check standard sales documents, specialized transactions for VAT purposes, and adjustments made in sequence. Particular attention should be paid to duplicate entries, changes in analytical details, related settlements, and documents entered after the period was closed.
Review is best performed from the business transaction through to the accounting result: first compare the primary documents, then the document details in 1C, followed by the entries and final report figures. This approach makes it possible to identify not only an input error but also an incorrect choice of document type.
Frequently Asked Questions
Is there a single “VAT” document in 1C? — No, the specific tool is selected based on the business transaction and the capabilities of the configuration being used. Different documents and data processors may be used to record a transaction, correct analytical details, and view documents.
Where can I find the “Adjustment of the VAT Activity Type” document? — Check the utility subsystems section and use the program’s function search. The exact location depends on the configuration, interface edition, and user permissions.
Can the type of activity be changed without correcting the transaction amount? — If the business transaction has been recorded correctly and the error relates only to the analytical activity type, a special adjustment may be used for it. After posting, the link to the source document and the absence of duplicate recording of the amount must be checked.
Which entries are generated when other sales are recorded? — There is no universal set of entries for all databases. The actual entries depend on the type of transaction, completed details, accounting settings, and configuration version. They should be opened from the posted document and compared with the substance of the transaction.
Where can VAT documents be viewed? — Use the VAT document journal available in the configuration, the function search, or the document lists in the relevant section. Then open each document and check its details and entries.
Sources
- Tax Code of the Republic of Kazakhstan, Article 833 — transitional procedure for considering applications and claims for the refund of excess VAT submitted before January 1, 2026.