Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The counterparty sent you a reconciliation act, and the VAT amount to be credited in your declaration does not match what they issued in the ESF system. Or vice versa — the goods have been received, the money has been paid, but the supplier's ESF is not in the database, and the credit is "stuck." Opening each invoice and manually checking the ESF system takes hours. This is exactly why the report "Liabilities for Credit and ESF" exists: it shows in a couple of seconds which documents you have the right to credit VAT for, whether there is an electronic invoice for them, and where the discrepancies are.
1. Purpose
The report compares your business transactions (receipts, sales) with electronic invoices in the ESF system and shows the liabilities for VAT credit by counterparty and documents. You can immediately see where the ESF has been issued, where it has not, and where the amounts do not match — before you submit form 300.00.
2. Where to find
Menu path: section "Purchases" (or "Sales") → block "Electronic Invoices (ESF)" → report "Liabilities for Credit and ESF". Some reports on ESF are also duplicated in the "Reports" section.
A quick way is to open it directly. Copy the navigation link, then in 1C click "Service" → "Go to Navigation Link" (or in the "Functions" menu/icon link) and paste:
e1cib/list/Report.LiabilitiesForCreditAndESF
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.x), below — configuration release "Accounting for Kazakhstan," version 3.0. The instruction is oriented to release 3.0.74.2. If your release is older — some columns and settings may be named differently; the workflow remains the same.
3. How to fill out (set up and generate)
This is a report, not a document: you do not post it, you generate it. Fill in the header parameters and click "Generate".
| Field | Purpose / what will happen in case of error |
|---|---|
| Period (MANDATORY) | The range for which documents and ESF are taken. If you set a narrow period — you will "lose" invoices from the neighboring month and think they are missing. For reconciliation before 300.00, take the entire quarter. |
| Organization (MANDATORY if there are several in the database) | Filter by your legal entity/sole proprietor. If not specified with multiple organizations, the amounts will mix, and the credit will be overstated. |
| Counterparty | Filter by a specific supplier/buyer. Leave it blank for a full reconciliation, fill it in when resolving a dispute with one counterparty (as in the case with the reconciliation act). |
| Contract | Clarifying filter within the counterparty. Useful when there are several contracts with one supplier and VAT for one of them is not credited. |
| Type of ESF / direction | Separates "incoming" (VAT credit for purchases) and "outgoing" (obligation to issue ESF for sales). If you choose the wrong direction — you will not see the necessary half of the data. |
| Button "Settings" | Here are groupings (by counterparty, by document, by ESF status) and additional filters: "Only with discrepancies," "Without ESF," "ESF withdrawn/cancelled." The "Only discrepancies" filter turns a long list into a short working list. |
| Button "Generate" | Builds the report. Until you click — the screen is empty or shows data from the last run. |
Practice: first generate without filters for the quarter to see the overall picture and the total VAT to be credited, then enable "Only discrepancies" and analyze line by line.
4. Analyzed example with numbers and postings
Situation. LLP "Astana-Trade" (VAT payer) purchased goods from LLP "Supply" on September 5, 2026, for the amount of 1,160,000 ₸, including VAT of 16%.
Breakdown of the amount:
- cost excluding VAT: 1,000,000 ₸;
- VAT 16%: 1,000,000 × 16% = 160,000 ₸;
- total including VAT: 1,160,000 ₸.
The document "Receipt of Goods and Services" when posted gives the following entries:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1330 | 3310 | 1,000,000 | Goods received |
| 1420 | 3310 | 160,000 | VAT to be refunded (to be credited) |
The right to credit these 160,000 ₸ arises, but it is confirmed by the supplier's electronic invoice in the ESF system.
The counterparty sent an act for 1,000,000 ₸ (excluding VAT) — and you started to doubt whether everything was in order with the credit. You open the report for the 3rd quarter of 2026, filter by counterparty "Supply," and apply the "Only discrepancies" filter. You see the line:
| Document | Document Amount, ₸ | VAT to be credited, ₸ | ESF | Status |
|---|---|---|---|---|
| Receipt No. 14 dated 05.09.2026 | 1,160,000 | 160,000 | — | ESF not received |
Conclusion: the goods have been received, but the ESF from "Supply" is not in the database — therefore, 160,000 ₸ cannot be credited yet. You write to the supplier, they issue the ESF, and you upload it. After uploading, the line disappears from "discrepancies," and VAT 160,000 ₸ legally enters form 300.00.
If the ESF had been for a different amount (for example, the supplier mistakenly issued it for 1,044,000 ₸ — VAT 144,000 ₸), the report would have shown a difference of 16,000 ₸ between your document and the ESF — a signal to correct the ESF before submitting the declaration.
5. Types of operations (reporting modes)
The report does not have a separate "Type of operation" like a document — there are selection and grouping modes:
- By credit (incoming ESF) — VAT to be credited for purchases: where there is a right, where ESF is confirmed, where it is not.
- By obligation to issue (outgoing ESF) — for your sales: where ESF is issued on time, where it is overdue, where it is not issued at all.
- Only with discrepancies — lines where the amount/VAT of the document ≠ data from ESF.
- Without ESF — operations for which the invoice is not found.
- Withdrawn/cancelled ESF — invoices that have lost their validity (the credit is removed for them).
6. What is generated when forming
Important: this is a report — it does not post anything, does not create entries, movements in registers, and does not send ESF. It only reads already accumulated data:
- entries and VAT amounts from receipt/sale documents;
- statuses and amounts of electronic invoices from the ESF system;
- VAT accounting registers (for the amount to be credited).
The result is a tabular document on the screen, which can be printed, saved in Excel/PDF, or sent by email. The entries themselves (see example above) and the ESF are created by the underlying documents, not by this report.
7. Print forms
The report does not have a separate state format blank — the generated report itself is printed:
- Print (Ctrl+P) — output of the tabular document to the printer;
- Save as... — Excel (.xlsx), PDF, HTML, tabular document .mxl;
- Send — as an attachment via email (for example, to the counterparty along with the reconciliation act).
8. Common errors
"Organization not filled in" / report is empty with several legal entities. → Specify the organization in the header and click "Generate" again.
The report is empty, although there are documents. → Check the period (a common reason is a narrow range or the wrong month) and remove unnecessary filters in "Settings."
"ESF not received" for a document that you have definitely posted. → The supplier's ESF has not yet been uploaded from the ESF system. Synchronize the cabinet (exchange with the ESF system) and generate the report again.
The VAT amount to be credited in the report does not match form 300.00. → Look for lines with the status "discrepancy" and "withdrawn/cancelled": for withdrawn ESF, the credit is removed, so they should not be in 300.00.
"Subscription limit exceeded" / exchange with the ESF system does not work when trying to upload ESF. → An error on the side of the signature/exchange service, not the report. Check the validity of the digital signature and connection limits, then repeat the exchange and regenerate the report.
9. FAQ
(see separate block below)
10. Related documents
- Receipt of Goods and Services, Sale of Goods and Services — sources of amounts and VAT; based on them, ESF are issued/received.
- Electronic Invoice (ESF) and Accompanying Invoice for Goods (SNT) — objects of the ESF system, the statuses of which are shown in the report.
- Invoice (received/issued) — accounting document-link between receipt/sale and VAT credit.
- Formation of VAT records / VAT Declaration (form 300.00) — the final consumer of data: before submitting 300.00, you reconcile with this report.
- Reconciliation Act of Mutual Settlements — often it is the discrepancy in the act that leads you to this report.
How to find out your release
Menu "Help" → "About the Program": it indicates the version of the 1C:Enterprise platform and the release of the configuration "Accounting for Kazakhstan" (version 3.0). Compare the instruction with your release.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Numerical parameters — for the year 2026: VAT rate 16%, MRP 4,325 ₸, MLP 85,000 ₸.