Report "Report on the Availability of Invoices (VAT for Non-Residents)" - Technical Description

1. Identification

Purpose. The report is a control (regulatory-analytical) self-control tool. It checks the completeness of VAT invoices for transactions where the organization acts as a tax agent and independently calculates VAT for non-residents when acquiring works, services, and goods from foreign counterparties not registered for VAT in the RK. The report shows which transactions have had VAT invoices (electronic invoices, ESF) issued and registered for non-residents and which have not, so that the accountant can close the gaps before submitting the VAT declaration (form 300.00).

Users: accountants and chief accountants handling transactions with non-residents. Frequency of generation — usually monthly or quarterly before the end of the tax period.

Important: this is a report, not an accounting document. It does not post or record anything — it only reads and summarizes already entered data. It logically connects to the document VATRegistrationForNonResident (accrual and subsequent offset of VAT by the tax agent) and to the family of reports “availability of VAT invoices”.

The VAT rate in the RK for 2026 is 16%. This is the rate used to calculate VAT for non-residents when registering turnover by the tax agent.

2. Attributes (parameters) and table parts

All “attributes” of the report are DCS configuration parameters, not attributes of an accounting document. The report does not store accounting lines.

2.1 Header Parameters

2.2 Table Parts

Table parts are standard configuration tables of the report in DCS. They store user configuration of groupings, additional fields, and indicators, not accounting lines.

Table Part “Grouping”

Stores the levels of grouping results — by which fields to summarize/detail the data (for example, by organization, non-resident counterparty, basis document).

Table Part “AdditionalFields”

Stores the list of additional fields displayed in the result beyond the default composition (attributes, representations, detailing fields). Managed by the parameter AdditionalFieldsPlacement.

3. Forms

Reports in DCS typically operate without their own form (an automatically generated report form is used). The following composition is characteristic for this object:

If no custom forms are defined in the configuration, the platform uses the standard report form — the entire UI is built according to the layout and DCS settings.

4. Key Module Procedures

Evidence for BSL for this object is not attached, so below are typical report handlers in DCS (object module and report form module):

• OnResultComposition (object module, DCS handler) — point of intervention before/during/after the result output; used for programmatic adjustment of the composition layout, setting parameters, and adding selections by available organizations.
• OnGroupingLayoutComposition / OnFormattingLayoutComposition — fine-tuning the appearance of individual groupings and conditional formatting of empty/unclosed transactions (for example, highlighting rows without ESF).
• StartPeriodEndEditing / period selection handlers (form module) — control of the correctness of the specified interval StartPeriod…EndPeriod.
• OnCreateOnServer (report form module) — initial setting of default parameters (current period, current organization), preparation of the settings panel.
• Detailing / DetailingProcessing — when DetailingMode is enabled, provides transition from a report cell to source documents (VATRegistrationForNonResident, ESF).
• Handlers for composing the text of the data set query — forming a selection of VAT transactions for non-residents from the corresponding VAT accounting registers.

Specific names and lines of procedures depend on the version — requires verification in the configurator of release 3.0.74.2.

5. Posting and Movements

The report does not post and does not create movements: an object of type “Report” has no postings and records in registers. It only reads data already formed by other objects.

Data Sources of the Report (what it analyzes):

• VAT accounting registers and turnover for VAT for non-residents, filled by the document VATRegistrationForNonResident.
• Data of electronic invoices (ESF) in the ESF IS and related accounting objects of issued/registered invoices.
• Data of settlements with foreign counterparties (non-resident suppliers).

Standard Accounting Logic of Transactions Controlled by the Report (accounts according to the standard chart of accounts of the RK; the report does not make these postings — the source document does):

Example of VAT Calculation for Non-Residents. Services were purchased from a non-resident for the amount of 1,000,000 ₸. VAT for the non-resident at the rate of 16% = 1,000,000 × 16% = 160,000 ₸. It is the presence/absence of a registered invoice for such an operation that the report controls.

6. Related Objects and Input on Basis

• Document.VATRegistrationForNonResident — the key source document: accrual and subsequent offset of VAT by the tax agent. The report lines are detailed on this document.
• ESF (ESF IS) — electronic invoices; the report checks their presence/registration for transactions for non-residents.
• Directory.Organizations, Directory.OrganizationDepartments (structural units) — set selection through representation parameters.
• Directory.Counterparties (non-residents) — counterparties for whom VAT is calculated.
• Family of reports “availability of invoices” (issued, received) — related control reports of the same group.
• VAT Declaration, form 300.00 — targeted regulatory reporting, for which this report is used before submission.

Input on Basis: not provided for the report (the object “Report” is not a basis and is not input on basis). Transition to documents is performed only through the detailing mechanism.

7. Extension Points

• Report Variants in DCS — adding custom variants (sets of groupings and indicators) through the parameter ReportType and the variant repository, without changing the code.
• Configuration Extension — borrowing the report object and overriding handlers (OnResultComposition, form handlers) to add selections, columns, and formatting.
• Additional Fields (TablePart.AdditionalFields + parameter AdditionalFieldsPlacement) — standard mechanism for outputting attributes beyond the default composition.
• Conditional Formatting — highlighting rows without a registered invoice for quick gap identification.
• User Settings and Selections — saving personal settings for periods, organizations, and groupings.
• Detailing — when DetailingMode = True, it is possible to add custom detailing fields and transitions to related objects.