Verified on release 3.4.5.21 of “Trade Management for Kazakhstan” (edition 3.4).
Your commission agent has sent you a report: part of the batch that you transferred to the agent for sale was damaged in the agent’s warehouse. The goods are still recorded in your accounts—you transferred them on commission, but you retain ownership until they are sold. These items can no longer be sold, but they remain in inventory. The “Commission Agent’s Write-Off Report” document resolves this discrepancy: it removes the goods from the commission warehouse, recognizes the expenses and, if the goods are written off in excess of the allowable loss rates, adjusts the VAT previously recognized as input VAT.
1. Purpose
The document records the write-off of goods previously transferred by you (the principal) to a commission agent for sale when those goods have been damaged, lost, or found to be short at the commission agent’s premises. It writes the goods off the accounts, charges their cost to expenses (at your expense) or to the commission agent’s receivable (at the agent’s expense), and adjusts input VAT.
2. Where to Find It
“Sales” section → “Commission Trade” group → “Commission Agents’ (Agents’) Sales Reports”. In the commission agent report list, click “Create” → “Commission Agent’s Write-Off Report”. Some transactions are more conveniently entered based on an already posted “Commission Agent’s Sales Report”—the header and warehouse will then be populated automatically.
A quick way to open the list directly in 1C: Main Menu → “Service” → “Follow Navigation Link”, then paste:
e1cib/list/Документ.ОтчетКомиссионераОСписании
2a. How to Check Your Release
Help → “About” (or the “i” icon in the upper-right corner). In the window that opens, the top line shows the platform version (for example, 8.3.24.x), and the configuration release appears below it. These instructions apply to 3.4.5.21. If you use another release, the fields and print forms may differ slightly.
3. How to Complete It
Header:
| Field | Purpose and consequences of an error |
|---|---|
| Number, Date (required) | The date determines the exchange rate, VAT period, and sequence of settlements. If you enter a month that has already been closed, you will have to repost the month-end closing. |
| Organization (required) | Your company acting as the principal. It determines the chart of accounts, VAT settings, and numbering. If the database contains only one organization, it will be populated automatically. |
| Counterparty (required) | The commission agent holding the goods. If you select the wrong agent, the goods will be written off from the wrong commission warehouse and the settlements will be distorted. |
| Contract (required) | A contract of the “With a commission agent (agent) for sale” type. The document will not accept another contract type because it will not find the inventory transferred on commission. |
| Warehouse | The commission agent’s virtual warehouse to which you transferred the goods. If you leave it blank or select your own warehouse, the program will not find the commission inventory balance and there will be nothing to write off. |
| Transaction type / party bearing the write-off | The party that bears the loss: the principal (you) or the commission agent. This field determines the accounting entries. |
| Currency | Populated from the contract. Change it only if the contract is denominated in a foreign currency. |
The “Goods” tabular section (at least one row is required):
- Item, Attribute, Batch—select only items that are actually recorded as transferred to this commission agent. Click “Fill” → “By balances of transferred goods” to populate the list automatically, then leave only the items to be written off.
- Quantity—the quantity being written off. It cannot exceed the balance transferred but not yet sold.
- Price / Cost—the principal’s transfer price. It is used to calculate the expense amount and the basis for the VAT adjustment.
- VAT rate—16% for taxable goods (the 2026 rate). The rate is required to calculate the input VAT adjustment correctly when goods are written off in excess of the allowable loss rates.
- Write-off reason / Expense item—the other expense item (account 7470). It determines the account to which the losses will be charged.
Check the “Additional” tab: department, person responsible and, for a foreign-currency contract, the exchange rate. After completing the document, click “Post and Close”.
4. Worked Example with Accounting Entries
Scenario. Astana Distribution LLP (the principal and a VAT payer) transferred 200 packs of juice to IE Talgat on commission at a cost and transfer price of 2 500 ₸/pack. The batch was stored improperly upon receipt, and 40 packs were damaged. The commission agent submitted a write-off report for 40 packs. Under the contract, losses exceeding the allowable loss rates are borne by the commission agent.
Calculation:
- Write-off cost: 40 × 2 500 = 100 000 ₸
- VAT at 16%: 100 000 × 16% = 16 000 ₸
- Amount reimbursed by the commission agent including VAT: 116 000 ₸
Option A—at the commission agent’s expense (the agent reimburses the loss):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6280 | 100 000 | Income/receivable from the commission agent for the lost goods recognized |
| 7010 | 1330 | 100 000 | Cost of the goods written off from the commission warehouse |
| 1210 | 3130 | 16 000 | VAT payable accrued on the reimbursement amount (sale to the commission agent) |
Total amount payable by the commission agent: 116 000 ₸ (account 1210).
Option B—at the principal’s expense (losses within the allowable rates, borne by you):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7470 | 1330 | 100 000 | Cost of damaged goods charged to other expenses |
| 7470 | 3130 | 16 000 | VAT previously recognized as input VAT adjusted (reversed)—write-off in excess of the natural loss rates |
Under the second option, if the write-off is within the natural loss rates, no VAT adjustment is made, leaving only the first entry for 100 000 ₸.
5. Transaction Types
The document distinguishes write-offs according to the party bearing the loss:
- At the commission agent’s expense—the goods were lost through the commission agent’s fault, and the agent reimburses their cost (including VAT). A receivable from the commission agent and a sale to the agent are recognized.
- At the principal’s expense—losses within the allowable rates or losses that you have agreed to bear. The cost is charged to other expenses; for write-offs exceeding the allowable rates, input VAT is adjusted.
The transaction types available in a particular database and their names are displayed using the transaction type selection button in the header and may differ depending on the release.
6. What Is Generated upon Posting
Accounting entries—see section 4 (they depend on the transaction type).
Register movements:
- “Organizations’ Goods” / “Cost of Goods”—reduction in the balance of goods transferred on commission.
- “Goods Transferred” (settlements with the commission agent)—clearance of the transferred quantity.
- “Settlements with Customers/Partners”—when written off at the commission agent’s expense, a receivable from the agent is recognized.
- VAT registers—when goods are written off in excess of the allowable rates, an adjustment to VAT recognized as input VAT is recorded (it will be included in form 300.00).
Electronic documents. Writing off goods at a commission warehouse does not automatically generate an Electronic Invoice or an SNT—this is not a sale to a customer. An Electronic Invoice in the IS ESF is issued when the commission agent sells goods to the end customer (the “Commission Agent’s Sales Report” document), not when the agent writes them off. If reimbursement by the commission agent is documented under the contract as a sale to the agent, an Electronic Invoice for this amount is issued separately.
7. Print Forms
The following are available from the “Print” button:
- Commission Agent’s Write-Off Report—the report itself, including the list and amounts.
- Goods Write-Off Statement—for the items being written off.
- Calculation Statement “Write-Off of Goods”—a breakdown of the amounts and VAT.
The specific set depends on the transaction type and the organization’s settings.
8. Common Errors
“Insufficient transferred goods: <item>”. You are writing off more than the quantity actually recorded as transferred to this commission agent, or some of it has already been recorded in the “Commission Agent’s Sales Report”. Click “Fill → By balances of transferred goods” and verify the quantity.
“Warehouse is not completed” / “Contract type with the counterparty is not specified”. The warehouse in the header is blank or the contract has the wrong type. Select the commission warehouse and a contract of the “With a commission agent (agent) for sale” type.
“Contract does not correspond to the organization/counterparty”. The wrong contract has been selected. Open the contract record and check that it is concluded between your organization and this commission agent.
Outdated VAT rate in the rows. The template populated the rate applicable before 2026. For 2026, enter 16%; otherwise, the input VAT adjustment and form 300.00 will be understated.
“Document not posted: cost balance not found”. The cost of the batch has not been calculated. Run “Month-End Closing” / calculate the cost for the transfer period, then repost the document.
9. FAQ
Who enters this document—the principal or the commission agent? The principal—you, as the owner of the goods. The commission agent sends you a report stating that part of the transferred goods has been written off, and you record it in your accounts.
Is input VAT reversed when goods are written off? Yes. When goods are written off in excess of the natural loss rates, VAT previously recognized as input VAT must be excluded (adjusted). In 2026, the rate is 16%. No adjustment is made within the allowable rates.
Is an Electronic Invoice generated upon write-off? No. A write-off at a commission warehouse is not a sale to a customer. An Electronic Invoice is issued when the goods are sold to the end customer. If the commission agent reimburses the losses and this is documented as a sale to the agent, an Electronic Invoice is issued for the reimbursement amount.
Is an SNT required? No, there is no movement of goods outside the Republic of Kazakhstan or through the IS ESF virtual warehouse here. An SNT is issued for movements subject to IS ESF requirements, not for the write-off of damaged goods.
To which account are losses borne by the principal charged? To other expenses—account 7470, in correspondence with 1330 (goods). VAT exceeding the allowable rates is reversed using the entry Dr 7470 Cr 3130.
How do I record that the commission agent bears the loss? Select the “at the commission agent’s expense” transaction type. The program will recognize the agent’s liability (Dr 1210) for the cost including VAT—the commission agent will compensate you for the lost goods.
Can the document be entered based on a sales report? Yes. Enter it based on the “Commission Agent’s Sales Report”—the header, contract, and warehouse will be populated, and you will only need to specify the items being written off.
Why does the list contain no transferred goods when it is filled automatically? The commission warehouse may be specified incorrectly, or the document transferring the goods on commission (“Sale of Goods and Services” with the “Transfer on Commission” / “Transfer of Goods” type) may not have been posted. Check the warehouse, the posting of the transfer document, and the balances of transferred goods in the register.
What VAT rate should be used in 2026? 16% for taxable goods. The rate applicable before 2026 must not be used in documents for 2026.
Where is the VAT adjustment reported? In the VAT registers and subsequently in the VAT return (form 300.00) for the document period.
10. Related Documents
Documents on which it is based:
- “Sale of Goods and Services” with the transfer-on-commission transaction—it creates the balance of transferred goods that you write off.
- “Commission Agent’s Sales Report”—the write-off can conveniently be entered based on this document.
Documents entered based on it / related documents:
- “Commission Agent’s Sales Report”—for sold items from the same batch.
- “Return of Goods from Commission Agent”—if some unsold goods are returned to you instead of being written off.
- “Invoice (Electronic Invoice)”—when the commission agent’s reimbursement is documented as a sale to the agent.
How to check your release: “Help” → “About”—the platform version and configuration release are shown there.
These instructions were prepared for “Trade Management for Kazakhstan”, release 3.4.5.21 (edition 3.4). The numerical parameters comply with Kazakhstan’s 2026 standards: VAT 16%, MCI 4 325 ₸, MW 85 000 ₸.