Report "Analysis of VAT Tax Accounting Status" — Technical Description (BK 3.0.74.2)

1. Identification

Purpose. The report is designed for a comprehensive analysis of the VAT tax accounting status. It visualizes VAT flows in the form of a graphical diagram and allows accountants and tax specialists to verify the accuracy of accounting for sales, purchases (offsets), imports, exports, and VAT adjustments over any period. The report is analytical (read-only): it does not create documents or perform transactions, but aggregates previously formed accounting data.

The main scenario is to control the completeness and accuracy of data before submitting the VAT declaration (form 300.00) and before issuing/reconciling electronic invoices (ESF) in the ESF information system. Each block of the graphical diagram expands into a tabular breakdown with links to primary documents.

The current VAT rate in the RK for 2026 is 16% (standard). The report correctly processes preferential/zero rates (exempt transactions, export 0%), as well as transactions for imports with VAT paid at customs.

Where to find in 1C: section "Enterprise" → "Tax accounting status analysis by VAT". Navigation link: e1cib/list/Report.TaxAccountingStatusAnalysisByVAT

2. Attributes and Table Parts

2.1. Attributes (report settings parameters)

2.2. Table Parts

Table parts are absent. The report is parameterized by the header attributes, and the results are generated "on the fly" based on the data from the VAT registers.

3. Forms

Separate forms for settings/breakdowns as independent objects are not highlighted — breakdowns are opened programmatically based on ReportForm.

4. Key Module Procedures

The attached evidence does not provide the source code (BSL) of the modules, so below is a typical composition of handlers for this type of object (behavior of the BK configuration 3.0). Specific paths path:string will appear when there is a module export.

Form Module (ReportForm):

• OnCreateOnServer — initialization of the default period (usually the current tax period/quarter), substitution of the main organization, restoration of SettingsCollection, setting visibility of diagram elements.
• Generate (command) / GenerateOnServer — validation of the period (StartPeriod ≤ EndPeriod), data collection through queries and construction of the graphical diagram of VAT flows.
• Handlers for selecting organizations/departments — form OrganizationListView and DepartmentListView, filtering for queries.
• Breakdown handlers (BreakdownHandler area of the diagram) — open tabular detailing of the selected block (sales, offsets, imports, adjustments) and transition to registering documents.

Report Object Module:

• Procedures for generating results (composition/query): building queries to VAT registers, calculating control totals by blocks, checking the "convergence" of the accrued and offset VAT transactions.

Requires verification (version-specific): the exact list and names of internal procedures for building the diagram may differ between releases 3.0.7x — clarified based on the specific module export.

5. Data Sources, Registers, and Accounting Accounts

The report does not perform postings and does not generate transactions — this is its fundamental feature as an object of the "Report" type. It reads already formed data and matches them. Sources:

Accumulation Registers for VAT (mentioned in evidence as sources for queries):

• turnover registers for VAT (accrued VAT on sales/advances);
• VATAdjustment registers (adjustments and reversals of transactions);
• registers for offsettable (to be offset) VAT, VAT on imports, and by the proportional/separate accounting method.

Checked Transactions and Accounting Accounts (typical chart of accounts of the RK):

Control Logic. The report matches:

• turnovers on account 3130 "VAT payable" with the turnover of accrued VAT in the registers and with data from ESF/SNT;
• the amount of offsettable VAT with incoming ESF;
• the correctness of applying the rate 16%, zero rate (export), and exempt transactions;
• the completeness of issuing ESF and processing SNT for taxable transactions.

Example: sale of 1,160,000 ₸ with VAT 16% → base 1,000,000 ₸, VAT 160,000 ₸ (Dr 1210 Cr 3130 — 160,000 ₸). The report will check that this VAT is reflected in the registers and confirmed by the issued ESF.

6. Related Objects and Input on the Basis

As a report, the object does not support input on the basis and is not a basis for other objects. Functionally related to:

• VAT registering documents: "Sale of goods and services", "Purchase of goods and services", "Invoice (ESF) issued/received", import documents, "VAT Adjustment", advance transactions — from the report breakdowns, there is a transition to these documents.
• Electronic documents: ESF (ESF information system) and SNT — the report is used for reconciliation before their issuance/submission.
• Regulated reporting: VAT declaration (form 300.00) — the report is used as a control tool before forming the declaration.
• VAT registers and VATAdjustment — as data sources.

7. Extension Points

• Configuration Extensions (BSL extensions): overriding/adding procedures of the form module (OnCreateOnServer, GenerateOnServer) and the object module to add custom blocks to the diagram or additional checks.
• Additional selections: through attributes OrganizationListView / DepartmentListView — extending filtering logic by organizations/departments.
• SettingsCollection: saving and replacing user options for diagram formatting.
• Subscriptions/general VAT accounting modules: influence on data sources (registers), which the report only reads; adjustments to the VAT offset methodology are reflected automatically.
• Breakdown processing: connecting custom forms for detailing individual blocks of VAT flows.

Requires verification: the availability of specific programming interfaces for extension depends on the compatibility mode and release of the 1C:Enterprise 8.3 platform on which the configuration is deployed.