Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sent you an act for ₸324,800, but in your database this shipment has a different amount. Or the accountant of an online store is closing the month and sees: the goods left the warehouse, but there is no revenue on 6010. Both scenarios come down to one object — the Report on the sale of goods and services. This is the document with which you record the very fact of the sale: you recognize income, write off cost, charge VAT, and issue an ESF (electronic invoice). Below is how to fill it out so that your amounts and the buyer's match, and the month-end close doesn't "go off the rails."
1. Purpose
The document reflects the sale of goods, finished products, and services to buyers. It recognizes income on account 6010, writes off cost to 7010, charges VAT payable to 3130, and forms the buyer's accounts receivable. On its basis, an electronic invoice (ESF) and, if necessary, an SNT are issued.
2. Where to find
- Menu: section "Sales" → group "Sales (acts, invoices, reports)" → "Report on the sale of goods and services".
- The button for creating a new document is "Create" in the list form.
- 1C navigation link:
e1cib/list/Отчет.ОтчетОРеализацииТоваровУслугTo open the list right away: "Tools" → "Follow navigation link" (or the link icon in the header of the main window), paste the string above, and click "Go."
2a. How to find out your release
The instructions are tied to the configuration version. Your release: "Help" → "About" (or the "i" button in the upper right corner). In the window that opens you will see:
- the platform version (for example, 8.3.24.xxxx);
- the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)."
If your release is older, some fields and printed forms may differ.
3. How to fill out — field by field
Open the document and go from top to bottom.
Header
| Field | Why it matters and what happens if wrong |
|---|---|
| Organization (required) | The accounting accounts, chart of accounts, and VAT settings depend on it. If there is one organization in the database, it fills in automatically. If empty, the document won't post and you'll get "The Organization field is not filled in." |
| Date (required) | The date of income recognition and the moment of VAT turnover. Set the wrong period and income and VAT will land in the wrong quarter, and the 300.00 return won't reconcile. |
| Counterparty (required) | The buyer for whom the 1210 receivable is formed and the ESF is issued. Get it wrong and the ESF goes to the wrong party, and the buyer won't accept it. |
| Contract (required) | Sets the settlement currency, the type of mutual settlements, and the rule for offsetting advances. Wrong contract — the advance isn't offset, and extra receivables/payables hang unresolved. |
| Warehouse | Where you write off goods from. For pure services no warehouse is needed. Wrong warehouse — "Insufficient inventory," the goods won't be written off. |
| Type of operation | Determines the set of tabs and postings (see section 5). |
Tabular section "Goods"
- Item (required) — what you are selling. The accounting accounts and VAT rate are pulled from the item card.
- Quantity (required) — when writing off goods, it is checked against the warehouse balance.
- Price / Amount — the sale price. Check the "VAT on top / VAT included" flag: with "included," VAT is extracted from the stated amount; with "on top," it is added to it. Mix them up and the amount payable will diverge from the counterparty's act.
- VAT % — for Kazakhstan in 2026 the standard rate is 16%. There is also "Without VAT" and "0%" (export, exempt turnovers).
- Income account — by default 6010.
- VAT account — 3130.
- Accounting account (inventory) — 1330 for goods.
- Cost account — 7010.
Tabular section "Services"
- Service item, description, amount, income account (6010), and VAT (3130). Cost and warehouse are not filled in for services.
Tab "Settlement accounts"
- Account for settlements with the buyer — 1210.
- Advances account — 1210 (advances sub-account) or the appropriate one, to correctly offset the prepayment.
At the bottom of the form — the "ESF" and "SNT" blocks: from here, after posting, you issue the electronic documents.
You save — "Post" or "Post and close."
4. Worked example with postings
Scenario. LLP "Astana-Trade" (a VAT payer) on September 6, 2026, sells to the buyer LLP "Client" 100 units of goods at a price of ₸2,800 without VAT each. The cost per unit is ₸1,900. VAT is 16%, "on top." No payment was received.
Calculation:
| Indicator | Amount, ₸ |
|---|---|
| Cost without VAT (100 × 2,800) | 280,000 |
| VAT 16% (280,000 × 16%) | 44,800 |
| Total payable | 324,800 |
| Cost (100 × 1,900) | 190,000 |
Postings upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 280,000 | Income from sale recognized (without VAT) |
| 1210 | 3130 | 44,800 | VAT payable charged at 16% |
| 7010 | 1330 | 190,000 | Cost of goods sold written off |
Result: the buyer's debt on 1210 — ₸324,800, income — ₸280,000, VAT payable — ₸44,800, gross profit on the deal — ₸90,000. It is exactly ₸324,800 that you reconcile with the amount in the counterparty's act. If their figure differs — the cause is almost always the "VAT included/on top" flag or the outdated 12% rate (in 2026 the rate is 16%).
5. Types of operation
Depending on what you are selling, the document produces different sets of movements:
- Sale of goods — inventory write-off (1330 → 7010), income 6010, VAT 3130.
- Sale of services (works) — income 6010, VAT 3130, without warehouse and cost.
- Sale of goods and services together — both tabs in one document.
- Shipment under a commission / agency contract — recording the sale of goods accepted for sale, with settlements to the consignor.
- Sale with advance offset — if an advance was received under the contract, it is automatically offset by the posting Dr 1210 (advances) Cr 1210.
6. What is generated upon posting
Accounting postings — as in the example above (6010, 3130, 7010, 1330, 1210).
Electronic documents:
- ESF — issued on the basis of the document ("Create based on" → "Invoice (ESF)"), uploaded to the ESF IS. The issue deadline for a VAT payer is no later than 20 calendar days after the turnover.
- SNT (accompanying waybill for goods) — drawn up for goods subject to mandatory issuance (imported, seized/virtual warehouse, excisable, etc.).
Register movements:
- VAT registers (sales, sales turnovers — for the 300.00 return);
- registers of mutual settlements with counterparties;
- inventory / batch accounting registers (for cost calculation);
- income and sales registers (for form 100.00 on CIT).
7. Printed forms
The "Print" button in the document:
- Waybill for the release of inventory to a third party (form Z-2) — for goods;
- Certificate of work performed (services rendered) (form R-1) — for services;
- Invoice (paper form — if the counterparty is not in the ESF IS);
- Invoice for payment;
- Consignment note (upon delivery).
The electronic invoice (ESF) is issued separately through the ESF block, not through "Print."
8. Common mistakes
"The Organization field is not filled in" — no organization is selected in the header. Fill it in; if there are several organizations, check that the correct one is selected.
"Insufficient inventory at the warehouse" / "Not enough … at the warehouse, date …" — the warehouse does not have the required quantity of goods as of the document date. Check the receipt (arrival earlier than the sale date), the correctness of the warehouse, and whether the quantity is duplicated.
"VAT rate is not filled in on line …" — the rate is not specified in the item card. Enter 16% (or "Without VAT") directly in the line of the tabular section or in the item.
"The document date is earlier than the data change prohibition date" — an editing prohibition date is set for the closed period. Post the document with the current date or lift the prohibition ("Administration" → "User and rights settings" → "Change prohibition dates"), if the period is legitimately open.
"The VAT amount in the document and in the ESF do not match" — you changed the document after issuing the ESF. Cancel/reissue the ESF with the current data.
Amounts do not agree with the counterparty's act — almost always the "VAT included" flag instead of "VAT on top" (or vice versa), or the counterparty still has the old 12% rate. In 2026 the rate applied is 16%.
9. FAQ
See the block below — the same questions are laid out in a structured list.
How does the "Report on the sale of goods and services" differ from "Sale (act, invoice)"? Functionally it is the same process — income recognition and shipment. The "Report on the sale…" is convenient to use as a consolidated sales document for a period and in schemes with an intermediary; the postings and printed forms are similar to a standard sale.
What VAT rate applies in 2026? 16%. The 12% rate is outdated, valid until 2026. In the document lines, check that it is exactly 16%.
How to issue an ESF on the basis of this document? Post the document → "Create based on" → "Invoice (ESF)." Fill it in, sign it with a digital signature, and send it to the ESF IS. The deadline is no later than 20 calendar days after the turnover date.
Do I need to draw up an SNT? Only for goods for which SNT issuance is mandatory (imports, virtual warehouse goods, excisable, withdrawn from circulation, etc.). SNT is not required for ordinary goods and services.
Why aren't the goods written off — "Insufficient inventory"? There is no balance at the warehouse as of the document date. Make sure the receipt is posted before the sale, the correct warehouse is selected, and the quantity is not duplicated.
How to reflect only services, without a warehouse? Fill in the "Services" tab: service item, amount, income account 6010, VAT 3130. Warehouse and cost are not specified, and the inventory write-off posting is not generated.
"VAT on top" or "VAT included" — how to tell them apart? "VAT on top" — you specify the price without tax, and VAT is added to it (2,800 → +448 per unit). "VAT included" — you specify the price with tax, and VAT is extracted from it. The total payable depends on the flag — reconcile with the contract and the act.
Which income and cost accounts are set by default? Income — 6010, cost — 7010, VAT — 3130, inventory — 1330, settlements with the buyer — 1210. The values are pulled from the item's accounting account settings.
Can the document be posted retroactively? Technically yes, if the period is not closed and there is no editing prohibition date. But remember: income and VAT will land in the period shown in the date — this will affect 300.00 and 100.00.
How to process a return from a buyer? With a separate document "Return of goods from the buyer," which is entered on the basis of this sales report — then the amounts and VAT are reversed correctly.
10. Related documents
Entered on the basis of:
- Invoice for payment to the buyer;
- Buyer's order / contract;
- Receipt (in the commission scheme — goods accepted for sale).
The following are entered on its basis:
- Invoice (ESF) and SNT;
- Receipt to the current account / cash receipt order (buyer's payment — Dr 1030 Cr 1210);
- Return of goods from the buyer;
- Sale adjustment (when the amount/item changes after shipment).
How to find out your release: "Help" → "About" — there the platform version and configuration release are indicated.
The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan," edition 3.0. The numerical parameters are given according to the norms of the RK for 2026: VAT 16%, MCI ₸4,325, minimum wage ₸85,000.