Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the shift. The cashier ran a Z-report: the register recorded 1,218,000 ₸ in revenue — partly cash, partly card. The goods have left the shelves, but in the books they are still listed in the warehouse. With a single document you need to write off what was sold, recognize income, charge VAT, and split the money into "cash" and "acquiring" — so that by the evening the balances of the cash register and the account in the books match the actual figures. This is exactly what the "Retail Sales Report" is opened for.
1. Purpose
The document reflects the results of retail trade for a shift (day, period): it records revenue, writes off sold goods from the warehouse, recognizes income and charges VAT, and allocates payment by type (cash, payment cards). It is a "collapsed" analogue of dozens of sales — you enter one document for the entire Z-report rather than a separate sale for each receipt.
2. Where to find it
Menu: section "Sales" → group "Retail sales" → "Retail sales reports" → button "Create".
To open the list directly in 1C: "Tools" → "Go to navigation link", paste:
e1cib/list/Документ.ОтчетОРозничныхПродажах
2a. How to find out your release
"Help" → "About the program" (or the ℹ️ icon in the top right corner). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below describe the behavior of release 3.0.74.2; on nearby releases the differences are minimal.
3. How to fill it in
Header
| Field | Why it is needed and what happens if there is an error |
|---|---|
| Organization (required) | The chart of accounts, VAT rate, and VAT payer status depend on it. Choose the wrong one — income and VAT will go into someone else's records, and the reporting will not reconcile. |
| Warehouse (required) | The retail point (store) from which the goods are written off. The price type and warehouse type (wholesale/retail) are taken from here. The wrong warehouse — and you will go negative on stock or write off someone else's goods. |
| Cash register (KKM) (required) | The fiscal recorder/cash register on which the Z-report was run. Determines which of the organization's cash desks the cash revenue will go to. |
| dated (date) (required) | The date and time of the shift closing. Based on it the goods are written off at cost as of this date — set it earlier than the receipt and you will get zero or incorrect cost. |
| Number | Assigned automatically upon saving; do not change it manually. |
The "Goods" table section
| Column | Why it is needed and what happens if there is an error |
|---|---|
| Item (required) | What was sold. Based on it the batch and cost are written off (account 1330). |
| Quantity (required) | How much left the warehouse. More than the available balance — and with stock control enabled the document will not be posted. |
| Price | The retail selling price including VAT. Pulled from the warehouse price type, but it can be adjusted to match the actual receipt. |
| VAT % (required) | For the RK in 2026 — 16% for taxable goods (or "Without VAT" for exempt ones). Set 12% out of old habit and you will understate the tax. |
| VAT amount / Amount | Calculated automatically from the price and rate. Check: the total must match the Z-report amount. |
| Accounting accounts | Usually 1330 (goods), 6010 (income), 7010 (cost), 3130 (VAT). Filled in automatically from the item settings — change only deliberately. |
The "Non-cash payments" tab (acquiring)
Here you split the revenue: the part paid by payment cards you specify in a separate line with the payment type (acquiring) and the amount. The remainder the system treats as cash and allocates to the KKM cash desk. Fail to fill in this tab for card payments and all the revenue will go into cash, and the cash desk will "swell" by an amount that is not physically in it.
4. Worked example with entries
Conditions. The store TOO "Astana-Retail" (VAT payer) sold on 06.09.2026:
- Kettle — 10 pcs at 23,200 ₸ (VAT 16% included) = 232,000 ₸. Cost of 1 pc — 15,000 ₸.
- Coffee grinder — 5 pcs at 34,800 ₸ (VAT 16% included) = 174,000 ₸. Cost of 1 pc — 22,000 ₸.
Total revenue: 406,000 ₸. Of these, cash — 250,000 ₸, cards — 156,000 ₸.
VAT and income calculation (VAT "included", rate 16%, coefficient 16/116):
- VAT = 406,000 × 16 / 116 = 56,000 ₸
- Income excluding VAT = 406,000 − 56,000 = 350,000 ₸
Cost: 10 × 15,000 + 5 × 22,000 = 150,000 + 110,000 = 260,000 ₸
Entries upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 6010 | 156,000 | Card revenue (acquiring, credited to the current account) |
| 1010 | 6010 | 250,000 | Cash revenue to the KKM cash desk |
| 6010 | 3130 | 56,000 | VAT payable charged (16%) |
| 7010 | 1330 | 260,000 | Cost of goods sold written off |
The total credit of 6010 = 406,000 ₸ (revenue with VAT); after charging VAT the net income = 350,000 ₸. Gross profit = 350,000 − 260,000 = 90,000 ₸.
Note: the specific money accounts depend on the payment type settings — cash revenue may go to 1010 (cash desk) or be reallocated via a cash receipt order; non-cash acquiring — through 1030 or a transit acquiring settlement account. Check the settings in your database.
5. Types of operation
The document supports variants depending on the retail accounting:
- Sale (retail) — sale of goods from an automated trading point (ATT), accounting at cost. The main type.
- Sale at a non-automated trading point (NTT) — when receipts are not punched online but revenue is handed over on a total basis; goods may be accounted at selling prices.
- Returns — reduce revenue and restore the balance (reflected by separate lines/a customer return document in retail).
- Payment split: cash + payment cards (acquiring) in one document.
6. What is generated upon posting
Accounting entries — income (Cr 6010), VAT (Cr 3130), cost (Dr 7010 / Cr 1330), money (Dr 1010/1030).
Register movements:
- "Goods in warehouses" — expense of the sold quantity.
- "VAT on sales" (VAT registers) — accrual of tax payable.
- "Sales", "Cost of goods" — for analysis of revenue and gross profit.
- Money registers for the cash desk and acquiring.
Electronic documents. A retail sale to individuals is, as a rule, formalized by a fiscal KKM receipt and is not issued separately in the IS ESF. However:
- If the buyer is a legal entity/IP and requires an ESF, the invoice is issued separately (on the basis of the sale), not by a collapsed report.
- When trading goods from the withdrawal / traceable list, an SNT (accompanying waybill for goods) is generated in the IS ESF.
7. Printed forms
- Certificate-report of the operating cashier (based on KKM data).
- Retail Sales Report (the document's internal form).
- Goods report / register of sold goods.
- Price tags and labels (from the related retail functionality).
The "Print" button in the document form — select the required form from the list.
8. Common mistakes
"Insufficient inventory in the warehouse. Item: Kettle, warehouse: Store." There is less of the item in stock than you are selling. Check whether receipts have been posted and whether the date and warehouse are correct. Post the receipt earlier than the report date or adjust the quantity.
"VAT rate not filled in line 1." The "VAT %" attribute is empty. For taxable goods set 16%, for privileged ones — "Without VAT". Check the item's taxation setup.
"The document amount does not match the payment amount" (cash + cards ≠ total). On the "Non-cash payments" tab the card amount specified does not match the actual figure. The goods total = cash + acquiring. Align the amounts with the Z-report.
"The item cost is zero." The item is being written off, but the batch is not found (the receipt is later than the sale date or has not been posted). Check the chronology and re-post the documents for the period (month-end closing → cost calculation for RAUZ/batch accounting).
"The organization is not a VAT payer, but the document specifies a 16% rate." Remove VAT (rate "Without VAT") or check the organization's accounting policy setup.
9. FAQ
1. What is the VAT rate in retail in Kazakhstan in 2026? The standard rate is 16%. Do not apply the 12% rate (the norm of past years) in new documents — you will understate the tax.
2. How to split revenue into cash and cards? The total amount you specify in the goods, and the part paid by cards — on the "Non-cash payments" tab. The difference is automatically counted as cash and goes to the KKM cash desk.
3. Is it necessary to issue an ESF for each receipt? No. For sales to individuals a fiscal KKM receipt is sufficient. An ESF is issued separately only if the buyer (a legal entity/IP) requires it.
4. When is an SNT generated? When trading goods from the withdrawal or traceable list. For ordinary goods in retail an SNT is not needed.
5. Why is the cost not being written off (zeros on 7010)? The batch has not yet been formed: the receipt was posted later than the sale or is missing. Check the dates and perform the month-end closing.
6. How to process a return from a retail buyer? With a separate document "Return of goods from customer" (in the retail sales section) — it will restore the balance and reduce income and VAT.
7. Can one report be entered for several days? Technically yes, but it is more correct to do it per shift (Z-report), so that the cash desk and fiscal data match day by day.
8. What accounts are involved in the entries? 6010 (income), 3130 (VAT payable), 7010 (cost), 1330 (goods), 1010 (cash desk), 1030 (money in current accounts for acquiring).
9. Accounting at selling prices in NTT — what about the trade markup? At a non-automated point goods may be accounted at selling prices with a trade markup account; in the report the markup is reversed, forming the cost. Configured in the accounting policy for the warehouse.
10. Is the card total credited to the account immediately? In the books — yes, with the entry Dr 1030 Cr 6010 (or through a transit acquiring settlement account, if it is configured — then the crediting is confirmed by the bank statement).
10. Related documents
On what basis it is entered: data from the KKM Z-report; goods arrive via the document "Receipt of inventory (goods, services)" — without a receipt there is nothing to write off.
What is entered on the basis / related:
- Return of goods from customer (retail) — upon return.
- Invoice (ESF) — if the buyer needs a tax document.
- Cash receipt order / bank statement — when reflecting the collection of cash and the crediting of acquiring.
- Inventory count — reconciliation of balances after sales.
How to find out your release
"Help" → "About the program": there the 1C:Enterprise platform version and the "Accounting for Kazakhstan" configuration release are indicated. Check the instructions against your release number.
The material was prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).