Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the year. The State Revenue Department is waiting for financial reporting from your LLP, and you are on a simplified tax regime under the Tax Code of the RK — which means you submit not a full set of IFRS, but a shortened form. You open the "Statement of Profit and Loss," click "Fill" — and the gross profit comes out as zero. Or there is income, but no cost of goods sold. Sound familiar? Almost always, the issue is not with the report, but with the fact that the month or year is not yet closed and the income and expense accounts are not settled. Let's break it down step by step.
1. Purpose
The document generates Form 2 of financial reporting — "Statement of Profit and Loss" according to the National Financial Reporting Standard (NFRS) for small business entities. It collects the turnover of income accounts (6000) and expense accounts (7000) for the reporting period and lays them out in the report lines. The accounting entry does not create — this is a reporting form, not a business document.
2. Where to find
Reports → Regulated Reporting (in some interfaces — "1C-Reporting") → button Create → in the list of report types, select Statement of Profit and Loss (NFRS).
The list of already created reports opens via the navigation link in 1C:
e1cib/list/Document.RegulatedReportOnProfitAndLossNFRS
Copy it and in 1C execute Service → Go to navigation link (or Ctrl+Shift+N) — you will immediately get to the document journal of this type.
2a. How to find out your release
Menu Help → About the program. In the opened window at the top — platform version (for example, 8.3.24), below — configuration release: "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older, the set of form lines and auto-fill rules may differ — update before submission.
3. How to fill out
Filling goes from top to bottom. I note what will happen with incorrect input.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Organization | Yes | It selects the turnover of accounts. If there is only one company in the database — it will be substituted. If you make a mistake with several — the report will pick up foreign figures. |
| Reporting period (year) | Yes | Sets the selection boundaries (from 01.01 to 31.12). If you set the wrong year — the form will be filled out empty or with last year's data. |
| Unit of measurement | Yes | Tenge or thousands of tenge. In NFRS reporting, thousands of tenge are usually used. If you leave it as tenge — the figures will be 1000 times larger than in the form sent to statistics. |
| Date of signing | Yes | The date that the SRD will see. By default — the date of preparation. |
| Director / Chief Accountant | Yes | Pulled from "Organization → Responsible Persons". If empty — the printed form will come out without signatures, and the report will not be accepted. |
| Indicators for the previous period | No | Comparison column. Automatically filled if there is a closed previous year in the database; otherwise, enter manually from the submitted report. |
Order of actions:
- Specify the organization, year, unit of measurement.
- Click Fill. The indicators of the lines will be pulled from the turnover of accounts.
- Check the control ratios (see example). Lines entered manually are marked in a different color.
- Save, then generate the printed form or export.
Before filling out, be sure to close the period with the document "Month Closure" for December with the operation "Balance Reformation". Without it, the accounts 6000/7000 are not settled, and the report will take unclosed turnovers.
4. Analyzed example
LLP "Astana Trade", NFRS, wholesale trade, reporting year 2025. Sales are subject to VAT at a rate of 16% — revenue excluding VAT enters the income line of the report.
Turnovers for the year (from the trial balance):
| Indicator | Account | Amount, ₸ |
|---|---|---|
| Revenue from sales (excluding 16% VAT) | 6010 | 45,000,000 |
| Cost of goods sold | 7010 | 28,000,000 |
| Sales expenses | 7110 | 2,000,000 |
| Administrative expenses | 7210 | 6,000,000 |
| Financing expenses | 7310 | 300,000 |
| Other income | 6280 | 500,000 |
The report will lay this out as follows:
| Line of the statement of profit and loss | Amount, ₸ |
|---|---|
| Revenue from sales of products and services | 45,000,000 |
| Cost of goods sold | (28,000,000) |
| Gross profit | 17,000,000 |
| Sales expenses | (2,000,000) |
| Administrative expenses | (6,000,000) |
| Financing expenses | (300,000) |
| Other income | 500,000 |
| Profit before tax | 9,200,000 |
| Income tax expenses (CIT 20%) | (1,840,000) |
| Net profit for the period | 7,360,000 |
What entries generate these indicators. The report only reads the figures, while they are created by "Month Closure" → "Balance Reformation":
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Revenue from sales written off | 6010 | 5610 | 45,000,000 |
| Other income written off | 6280 | 5610 | 500,000 |
| Cost of goods sold written off | 5610 | 7010 | 28,000,000 |
| Sales expenses written off | 5610 | 7110 | 2,000,000 |
| Administrative expenses written off | 5610 | 7210 | 6,000,000 |
| Financing expenses written off | 5610 | 7310 | 300,000 |
| CIT accrued | 7710 | 3110 | 1,840,000 |
| Income tax expenses written off | 5610 | 7710 | 1,840,000 |
| Net profit transferred to retained earnings | 5610 | 5510 | 7,360,000 |
The balance of 5610 after reformation = 0. If it is non-zero — the report will show incorrect net profit. This is the first thing checked.
5. Types of operations
The form does not have a separate attribute "Type of operation" — there is only one. But when creating, you choose:
- Annual report (main, for the calendar year);
- interim (for quarter/half-year) — if the accounting policy requires interim reporting;
- initial or corrective — when resubmitting for an already closed period with different figures.
6. What is generated upon execution
Here it is important not to expect anything extra. The document:
- does not create accounting entries — there are no movements in the accounting register;
- does not create ESF and SN — this is not a sales document, electronic invoices and waybills have no relation to it;
- does not accrue taxes — CIT is calculated and the year-end closure is performed, not the report.
What it actually does: saves the filled indicators of the form within itself and prepares data for printing and electronic export. Execution (recording) fixes the version of the report so that it can be sent via 1C-Reporting and stored as submitted.
7. Printed forms
By clicking the Print / Report button:
- Statement of Profit and Loss (NFRS form) — the main printed form on the blank;
- export in electronic form — a file for uploading to the tax authority portal (cabinet.salyk.kz) or for sending via 1C-Reporting as part of financial reporting;
- when submitting the set, the form goes together with the Balance Sheet (NFRS) — this is Form 1, a separate document.
8. Common errors
"Form indicators are not filled" / all lines are zero. December is not closed or balance reformation has not been performed. Conduct "Month Closure" for December, and click "Fill" again.
"Gross profit does not match the control ratio". Usually, income or cost of goods sold is accounted for in the wrong accounts (for example, revenue went to 6280 instead of 6010). Check against the trial balance for accounts 6000/7000.
"The attribute 'Organization' is not filled". Select the organization manually — there is no auto-fill with multiple companies in the database.
"The balance of account 5610 at the end of the period is not zero". Reformation is not completed or has been partially performed (not the entire year is closed). Re-close the period entirely, starting from January.
Figures in the form differ from those submitted to statistics by 1000 times. The unit of measurement is confused (tenge instead of thousands of tenge). Change it in the header and reformat.
9. FAQ
Does this document create entries? No. It only collects ready turnovers of income and expense accounts. Entries are created by "Month Closure" with balance reformation.
Is it necessary to create an ESF or SN for this report? No. ESF and SN are issued for sales and transfer documents, not for financial reporting.
Why are all lines empty after "Fill"? The year is not closed, accounts 6000/7000 are not settled on 5610. Close December and repeat the filling.
What VAT rate is considered in income? The income line includes revenue excluding VAT. From 2026, the basic VAT rate is 16%, so turnover 6010 is cleared of exactly 16% tax.
What rate is considered for CIT in the line "income tax expenses"? The standard CIT rate is 20%. The amount is accrued by the year-end closure; the report only shows it.
What is the difference from full IFRS reporting? NFRS is a simplified standard for small business entities: fewer lines and disclosures. Large and medium businesses submit forms under IFRS.
How to fill out the column for the previous year? If the previous year is closed in this same database — it will fill automatically. If the database is less than a year old — enter the figures manually from the previously submitted report.
In what units to submit — tenge or thousands? In financial reporting under NFRS, indicators are usually presented in thousands of tenge. Check the requirements of your SRD and set the unit in the header before filling.
Can the report be resubmitted after submission? Yes. Create a corrective report for the same period, fill it with corrected data, and submit it again.
Where is the completed report submitted? Through 1C-Reporting or by exporting the file to the taxpayer's cabinet (cabinet.salyk.kz) as part of the annual financial reporting along with the balance sheet.
10. Related documents
- Based on what it is actually filled: turnovers of income accounts (6010, 6280) and expense accounts (7010, 7110, 7210, 7310), formed by primary documents (sales, receipts, payroll and tax accruals) and settled by the document "Month Closure" (regulatory operation "Balance Reformation").
- What it is submitted with: Balance Sheet (NFRS) — Form 1; together they constitute the annual financial reporting.
- What it is checked with: report "Trial Balance" for accounts of sections 6000/7000 and account 5610 — it is used to verify control ratios before submission.
How to find out your release: menu Help → About the program — there you will find the platform version and configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.