--- title: "Payment from a Customer by Payment Card in \"Accounting for Kazakhstan\" 3.0: Step-by-Step Instructions, Entries, Example" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/oplata-ot-pokupatelya-platezhnoy-kartoy-v-buhgalterii-dly-en source: BuhGPT --- # Payment from a Customer by Payment Card in "Accounting for Kazakhstan" 3.0: Step-by-Step Instructions, Entries, Example > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the working day. You run a Z-report on the POS terminal: over the day customers paid 464,000 ₸ by card. The money has not yet arrived in the current account — the acquiring bank will credit it tomor --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). End of the working day. You run a Z-report on the POS terminal: over the day customers paid 464,000 ₸ by card. The money has not yet arrived in the current account — the acquiring bank will credit it tomorrow, and will also withhold a commission. But the customers' debt on your acts and invoices must be closed today, otherwise unpaid amounts will remain hanging in the turnover sheet on account 1210. There is no cash, and "Cash receipt to current account" does not fit — there is no money in the account yet either. This is exactly where this document comes in: it records that the customer paid by card, closes their receivables, and transfers the amount to "money in transit" until the moment the bank credits it. 1. Purpose The document registers a customer's payment by bank card through a POS terminal (acquiring). It closes the customer's debt on account 1210 and transfers the amount to the money-in-transit account (the acquiring transit account) until the bank credits the revenue to the current account net of commission. 2. Where to find it Main path: section "Bank and cash desk" → "Payments from customers by payment cards" (in some interfaces — in the general journal "Payment documents", button "Create" → "Payment from customer by payment card"). The quick way is to open the list directly via a navigation link. Copy the line below, click "Tools and settings" (⚙️) → "Functions for technical specialist" (or "File" → "Open URL" in the thick client) → "Go to navigation link": e1cib/list/Документ.ОплатаОтПокупателяПлатежнойКартой 2a. How to find out your release Menu "Help" → "About the program" (or the ⓘ icon). In the window that opens you will see two lines: the platform version (for example, 8.3.24) and the configuration version — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". That second line is your release. If your release differs — the layout of fields may vary slightly, but the filling logic is the same. 3. How to fill it in Fill in from top to bottom — that way dependent fields are pulled up. Field Why it matters and what happens on error Organization (required) The chart of accounts and accounting policy depend on it. If there is one organization in the database — it is substituted automatically. Select the wrong one and the payment will close the debt of the wrong legal entity. Date The day of card payment (the day of the terminal transaction), not the day the bank credits the money. Settlement movements will follow this date. Set the crediting date and the settlements with the customer will "shift" a day later. Number Assigned automatically upon recording. Do not touch it by hand — you will disrupt the numbering. Counterparty (required) The customer who paid by card. The debt is selected by them. Make a mistake and the receivables of another customer will be closed. Contract (required) A contract of type "With customer". It holds the currency (tenge) and the settlement procedure. Without a contract the document will not post — the program will say the field is not filled in. Payment type (organization payment type / terminal) (required) A key field. It is a reference to the acquiring setting: it specifies the acquiring bank, the money-in-transit account and the bank commission percentage. If you do not fill it in, the program will not know which transit account to allocate the money to and how much the bank will withhold. Settlement account By default 1210 "Short-term accounts receivable from customers". Rarely changed — for example, if a prepayment made (3510) was being settled. Payment amount (required) The full amount the customer put through by card (with VAT). This is what was debited from their card, not what will come to you after commission. Payment breakdown (tabular section) Here you specify which exact documents (acts, invoices, bills) are paid and for what amount. The button "Fill" → "Fill with debt" will pull up open debts. If left empty — the amount will fall as a prepayment on account 1210 (advances subaccount), and will not close a specific debt. Cash flow item Needed for the cash flow statement (CFS). For example, "Payment from customers". If not filled in — the amount will appear in the CFS without a breakdown. Bank commission (if the field is displayed) The percentage/amount the acquirer will withhold. Pulled from the payment type. This is your future expense for bank services. Responsible, Comment For control and search. Do not affect the postings. Check that the amount in the header equals the total of the tabular section, and post it — "Post and close". 4. Worked example with postings Situation. On September 6, 2026, LLP "Astana-Trade" (a VAT payer) shipped goods to customer IE "Nur" and issued an act for 116,000 ₸, including VAT 16% — 16,000 ₸, cost without VAT — 100,000 ₸. The customer immediately paid by card. The bank's acquiring commission — 2%. Postings on the sale (document "Sales of goods and services", for context): Dr Cr Amount, ₸ Description 1210 6010 100,000 Revenue from sales 1210 3130 16,000 VAT payable (16%) 7010 1330 70,000 Cost of goods written off Total customer debt on 1210 — 116,000 ₸. Posting of the document "Payment from customer by payment card" (September 6): Dr Cr Amount, ₸ Description 1030 (money in transit / acquiring) 1210 116,000 Customer paid by card, debt closed The customer's debt is zeroed out, but the money is not yet in the current account — it is "in transit" on the acquiring transit account. The next day the bank credits the revenue net of the 2% commission (2,320 ₸). This is already a different document — "Cash receipt to current account" with the operation type "Receipts from sales by payment cards": Dr Cr Amount, ₸ Description 1030 (current account) 1030 (acquiring) 113,680 The bank credited the revenue minus commission 7210 (or 7470) 1030 (acquiring) 2,320 Acquiring bank commission charged to expenses After this the acquiring transit account is closed to zero. This way you see the whole chain: card → money in transit → current account minus commission. 5. Operation types The document is highly specialized — it always reflects one operation: a customer's payment by bank card (acquiring). There is no separate "Operation type" switch here, as in a receipt to the current account. Variability is set not by the operation type, but by the "Payment type" field: through it you select the required acquirer, transit account and commission percentage. If you have several terminals or banks — create a separate "Payment type" for each. 6. What is generated upon posting Accounting and tax postings: Dr 1030 (money in transit) Cr 1210 for the payment amount. The accounting and tax registers are filled in the same way — the operation is a settlement one and gives rise to no tax differences. Movements in accumulation registers: - Mutual settlements with counterparties — the customer's debt is settled on the documents specified in the breakdown; - Cash (CFS) — an inflow under the specified cash flow item; - the register for accounting acquiring operations (balances on the transit account), which is then closed by the bank crediting document. This document does NOT generate electronic documents (ESF, SNT). The electronic invoice and accompanying waybill are issued from the sales (shipment) document, not from the payment. Card payment is a movement of money and settlements; it does not create an obligation for the ESF. Do not look for an ESF issuing button here — by the nature of the operation there is none. 7. Printed forms The document has no standard unified "primary document" printed form — card payment is confirmed by the POS terminal slip (receipt) and the cash register (KKM) receipt, which are printed by the cash desk, not by 1C. From the document itself usually only service forms are available via the "Print" button: an accounting reference / posting report (document movements). For reconciliation with the acquiring bank, use reports on the money-in-transit account (turnover sheet for account 1030) and the bank statement. 8. Common mistakes "The field 'Counterparty contract' is not filled in" — you selected the counterparty but did not specify the contract. Open the counterparty's card, check that they have a contract of type "With customer", and substitute it. "The value of the attribute 'Payment type' is not filled in" — no terminal/acquirer is selected. Without it, the transit account is unknown. Go to "Bank and cash desk" → "Payment types" (or the acquiring settings) and create a payment type specifying the bank, the money-in-transit account and the commission percentage. The customer's debt was not closed, the amount hung as a prepayment — you did not fill in the "Payment breakdown" tabular section. Click "Fill with debt" and specify the specific acts/invoices. "The document amount does not equal the amount in the payment breakdown" — the total of the tabular section diverged from the amount in the header. Bring them to equality, otherwise the document will not post correctly. After crediting from the bank a balance remained on the transit account — you did not post or incorrectly filled in the "Cash receipt to current account" for this card operation. Check that the credited amount plus commission equals the amount paid by card. The payment landed on the wrong day — you set the date the bank credited the money instead of the transaction date. Correct the document date to the day the customer actually paid by card. 9. FAQ What is the difference between this document and "Cash receipt to current account"? This document records the very fact of card payment on the day of purchase and transfers the amount to "money in transit" (the acquiring transit account). "Cash receipt to current account" reflects how the bank credited the revenue to the account the next day net of commission. Together they form the complete chain: card → money in transit → current account. Where is the acquiring bank commission reflected? The bank withholds the commission when crediting the money, so it is reflected in the document "Cash receipt to current account" (operation type "Receipts from sales by payment cards") with the posting Dr 7210/7470 Cr 1030 (money in transit). The percentage is set in the payment type setting. At what VAT rate should I calculate if I sell by card? The VAT rate is determined by the sale (shipment), not the payment. In 2026 the standard rate is 16%. The card payment document itself does not charge VAT — it only settles the debt. Does this document generate an ESF? No. The ESF and SNT are issued from the sales document. Card payment does not create an obligation for electronic documents. What to enter in the "Payment amount" field — before or after commission? The full amount debited from the customer's card (with VAT, before commission is withheld). The customer's debt is closed for exactly this amount. The bank will withhold the commission later, upon crediting. Can several acts be closed with one document? Yes. In the "Payment breakdown" tabular section add several rows or click "Fill with debt" — the program will select open debts and you will distribute the amount. Which money-in-transit account should I use? The acquiring transit account based on 1030 (money in current accounts) — the specific subaccount is set in the payment type setting. From it the amount is written off upon crediting from the bank. What to do if the customer returned goods paid by card? The return is processed separately: with a goods return document and a refund to the card via the corresponding payment document. This payment document is not used for a return. Is a contract needed if the sale is retail and the customer is an individual? For settlements through 1210 a contract is needed. For retail through a KKM cash register, the scheme of retail sales and an anonymous customer is usually applied — check your organization's accounting policy. Why, after posting, did the money not appear in the current account in the turnover sheet? This is exactly how it should be on the day of card payment: the amount lies on the transit "money in transit" account. It will reach the current account (main subaccount 1030) after the bank crediting is posted. 10. Related documents On what basis it is entered / what it closes: - Sales of goods and services, Act of completed works, Bill for payment — form the customer's debt on 1210, which this payment settles; - Contract with customer — a mandatory basis for settlements. What is entered afterwards / in conjunction: - Cash receipt to current account (operation type "Receipts from sales by payment cards") — closes the money-in-transit transit account and reflects the bank commission; - acquiring reports and the turnover sheet for account 1030 — for reconciling transit balances with the bank statement. How to find out your release Menu "Help" → "About the program". The top line is the platform version "1C:Enterprise 8.3", below it — the configuration version "Accounting for Kazakhstan, edition 3.0". If your release is newer or older than 3.0.74.2, the set of fields may differ slightly, but the workflow remains the same. This guide was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The numerical standards of the RK are given for 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_