Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sent you a reconciliation statement and insists that they never received the ESF for the shipment. Meanwhile, in the ESF IS you already have a pending notice: "issue an electronic invoice." You don't remember which document it relates to, for which day, or whether the deadline has expired. Opening the ESF journal and sorting through documents manually takes a long time. This is exactly where this report is needed: in a single list, it shows all your obligations generated by notices from the ESF IS, with dates, amounts, and statuses "fulfilled / not fulfilled / overdue".
First, the key point: this is a report, not a document. It doesn't post anything and doesn't generate postings. It reads data and displays it on screen. Therefore, below, where people usually describe "postings upon posting," we'll be talking about the postings of source documents (sales, receipts), not the report itself.
1. Purpose
The report collects notices received from the ESF IS and matches them against your documents and the fact of issuing/accepting electronic invoices. It answers one question: which of your obligations to the ESF IS are still open and for which the deadline has already passed. This is a control tool before submitting the FNO and before responding to demands from state revenue authorities.
2. Where to find it
Menu path:
Section "Sales" (or "Electronic documents" / "Reports") → group "ESF" → "Obligations under ESF IS notices".
If you don't see the item, open the report directly via a navigation link. Menu "Service" → "Go to navigation link" (or the "All functions" combination from the main menu), paste the string and click "Go":
e1cib/list/Отчет.ОбязательстваПоИзвещениямИСЭСФ
You can save the link to "Favorites" to open the report in one click.
2a. How to find out your release
Main menu (icon at the top left) → "Help" → "About the program". Two key lines in the window that opens: "Platform version" (for example, 8.3.24.xxxx) and "Configuration" with the release number (you should have "Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). If the release is lower, the set of notices and the report columns may differ; check against the description for your version.
3. How to fill in (configure the report)
The report has no "header" attributes like a document does — it has parameters and filters. You fill them in the header of the report form and click "Generate".
| Parameter | Why it's needed and what happens if you make a mistake |
|---|---|
| Period (REQUIRED) | Limits the selection by notice date. Set a narrow period — and you won't see old overdue obligations and will decide that everything is clean. For control purposes, take a generous period "from the beginning of the year to the current date". |
| Organization (REQUIRED if there are several in the database) | Notices come to the BIN of a specific legal entity/IP. Select the wrong organization — and the report will be empty or show someone else's obligations. |
| Obligation status (filter) | Values like "Not fulfilled", "Fulfilled", "Overdue". Leave it empty to see everything; set "Not fulfilled" + "Overdue" when you need a working list of "what's on fire". |
| Notice type (filter) | The obligation type from the ESF IS: "Issue ESF", "Accept/reject ESF", "Correct ESF", by SNT, etc. Helps filter only outgoing or only incoming obligations. |
| Counterparty (filter) | Set it when resolving a dispute with a single supplier/buyer. |
| Source document (filter) | Filter by a specific sale/receipt if you're looking for "why there's a debt on this invoice". |
The workflow is simple: set the period and organization → if necessary, add a filter by status "Not fulfilled" → "Generate" → work with the list. A double-click on a row opens either the notice itself or the source document — from here you immediately issue the required ESF.
4. Worked example with figures and postings
Situation. On September 3, 2026, TOO "Astana-Trade" (a VAT payer) shipped goods to TOO "Client". The "Sale (act, invoice)" document for the amount:
- Cost of goods excluding VAT — 1,000,000 ₸
- VAT 16% — 160,000 ₸
- Total payable — 1,160,000 ₸
- Cost of shipped goods — 650,000 ₸
Postings of the sales document (a reminder — they are created by the sale, not the report):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Revenue from sales |
| 1210 | 3130 | 160,000 | VAT payable (16%) |
| 7010 | 1330 | 650,000 | Cost of goods written off |
An ESF is mandatory for such a sale, and it must be issued within the period established by law (in the general case — within 15 calendar days after the date of turnover). The accountant forgot about the ESF. On September 20, a notice arrived in the ESF IS: "Issue ESF for turnover dated 03.09.2026".
What the report shows. You generate it for the period 01.09.2026–30.09.2026, status "Not fulfilled". You get a row:
| Notice date | Counterparty | Source document | Turnover amount, ₸ | VAT, ₸ | Deadline | Status |
|---|---|---|---|---|---|---|
| 20.09.2026 | TOO "Client" | Sale No.… dated 03.09.2026 | 1,000,000 | 160,000 | 18.09.2026 | Overdue |
You can see both the amount (1,160,000 ₸ with VAT) and that the 18.09 deadline has already passed. Double-clicking opens the sale, from which you create and send the ESF to the ESF IS. Once the ESF gets the "Delivered/Processed" status, the next time you generate the report the row will move to status "Fulfilled" (or disappear from the "Not fulfilled" filter).
Thus one figure from the notice — 160,000 ₸ of VAT — turns into a clear action: issue the ESF for a specific invoice before penalties for deadline violations accrue.
5. Modes (report variants)
A document has "operation types"; a report has output and grouping variants. The practically useful ones are:
- By statuses — grouping "Not fulfilled / Overdue / Fulfilled". A working mode for daily control.
- By counterparties — how many obligations are outstanding for each partner. Convenient before reconciliations.
- By notice types — separately "issue ESF", "accept incoming ESF", obligations by SNT.
- By fulfillment deadlines — sorting so that overdue and "burning" ones are at the top.
The set of variants depends on the release; save your setup with the "Save report variant" button so you don't have to build it every time.
6. What is generated (and what isn't)
The report does not make postings and does not create electronic documents — it's reading, not writing. It uses already existing data:
- ESF/SNT accounting registers and the electronic documents journal — where the facts of issuance, acceptance, and delivery statuses come from;
- loaded ESF IS notices — the source of the obligations and deadlines themselves;
- source documents (sale, receipt, returns) — for amounts, VAT, and links.
But ESF and SNT are generated not from here, but from source documents (sale, receipt) or from the ESF journal. The report only points out where an obligation is not closed and serves as a jumping-off point to these documents.
7. Printed forms
The report itself is a spreadsheet document, and its result is the "printed form". Available:
- "Print" — output the generated list to a printer.
- "Save as…" — export to Excel (.xlsx), PDF, mxl. Convenient to attach to a reconciliation statement or an explanation to the state revenue authority.
- "Send by email" — as a letter from the report window (if an email account is configured).
The report has no separate regulated forms — it is analytical, not primary.
8. Common mistakes
"Organization is not filled in" — with several legal entities in the database. Select the organization in the report header; notices are tied to the BIN.
The report is empty, although there are notices in the ESF IS. Most often the notices are not loaded into the database. Go to the ESF journal / ESF IS cabinet, perform an exchange (receiving notices), then regenerate the report. The second reason is too narrow a period.
"Failed to establish connection with the ESF IS" / certificate error. Occurs when trying to update notices. Check the currency and validity period of the EDS (NUC RK certificate), the correctness of exchange settings, and internet access.
A row remains as "Not fulfilled", although you issued the ESF. The ESF has not yet received a final status in the ESF IS (queued/being processed) or the exchange has not been performed. Wait for the "Delivered/Processed" status and refresh the report.
The VAT in the report is not 16%. This means an old rate was applied in the source document. Since 2026, a rate of 16% is in effect; check and re-post the sale so that the VAT amount (160,000 ₸ in the example) is calculated correctly.
9. FAQ
Does posting the report create postings? No. This is a report, it only shows data. Postings are created by source documents (sale, receipt).
Where do the notices in the report come from? From the ESF IS — they need to be loaded into the database via an exchange with the ESF IS. The report only reads already loaded notices.
How does the report differ from the ESF journal? The journal shows the ESFs themselves and their statuses. The report shows unfulfilled obligations under notices — that is, where an ESF has not yet been issued, not accepted, or is overdue.
Which VAT rate is used in the report amounts? The one set in the source document. In 2026 it is 16%: on a turnover of 1,000,000 ₸ the VAT amounts to 160,000 ₸.
How to remove an overdue obligation from the list? Fulfill it: issue/accept the required ESF for the source document and wait for the final status in the ESF IS. After the exchange, the row will move to "Fulfilled".
Can you issue an ESF directly from the report? Not directly, but a double-click on a row opens the source document or notice, from which the ESF is created.
Does the report account for SNT obligations? Yes, if notices for accompanying invoices for goods arrive from the ESF IS and are loaded into the database; you can filter using the "Notice type" filter.
For what period should it be generated for control? From the beginning of the year to the current date. A narrow period hides old overdue items and creates a false impression that everything is closed.
What to do if the counterparty says "the ESF didn't arrive", but I have the "Fulfilled" status? Open the ESF from the journal, check the delivery status and the recipient's BIN. If the BIN is wrong, issue a corrected ESF; in case of a technical delay — wait for processing in the ESF IS.
10. Related documents
- On the basis of what obligations arise: ESF IS notices linked to "Sale (act, invoice)", "Receipt (act, invoice)" documents, returns, advances — everything for which an ESF or SNT is required.
- What you do based on the report results: issue/correct ESF, prepare/accept SNT, if necessary correct source documents and perform an exchange with the ESF IS.
- Where the data goes next: closed and overdue obligations affect the correctness of VAT accounting (account 3130) and the data for VAT tax reporting forms.
How to find out your release: main menu → "Help" → "About the program" — there you'll find the platform version and the configuration release.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When updating the configuration, check the set of notices and the report columns.