--- title: "Report on the Availability of Received Invoices in \"Accounting for Kazakhstan\" 3.0: How to Find Receipts Without Electronic Invoices (ESF)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/otchet-po-nalichiyu-schetov-faktur-poluchennyh-v-buhgalte-en source: BuhGPT --- # Report on the Availability of Received Invoices in "Accounting for Kazakhstan" 3.0: How to Find Receipts Without Electronic Invoices (ESF) > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The tax authority sent a notification: according to the electronic invoice (ESF) system, your suppliers have issued invoices, but part of them did not register for VAT credit on your side. Or simply put: yo --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The tax authority sent a notification: according to the electronic invoice (ESF) system, your suppliers have issued invoices, but part of them did not register for VAT credit on your side. Or simply put: you are closing the quarter, reconciling the VAT credit, and the amount in the tax return form 300.00 does not match the turnover on account 1420. There is an incoming transaction somewhere, but there is no invoice received for it — which means there is no right to the credit. Manually sifting through hundreds of invoices is a waste of an evening. Instead, you open one report that shows in a few seconds: these incoming transactions are closed with an invoice, and these electronic invoices (ESF) are not registered. Then you can specifically request documents from your counterparties. 1. Purpose The report shows a list of incoming documents for the period and indicates whether there is a registered invoice (received) for each. The main task is to find incoming transactions without an invoice for which you do not have the right to claim VAT credit, and to timely request documents from suppliers. 2. Where to find Section "Purchases" → block "Reports" → "Report on the availability of received invoices". If you do not see the link in the "Purchases" section, click "Reports on Purchases" (or "More Reports") — the command is in the general list of reports in the purchasing subsystem. A quick way to open it directly in 1C: menu "Service" → "Go to navigation link" (or the navigation link field in the window header) and paste: e1cib/list/Report.ReportOnAvailabilityOfReceivedInvoices 2a. How to find out your release "Help" → "About the program" (or the "?" icon in the upper right corner → "About the program"). In the opened window, you will see two lines: platform version (for example, 8.3.24) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Match the instruction with this second line: the layout of fields and columns may change between releases. 3. How to fill out (configure) the report This is a report, not a document — you do not post it. You set the parameters and click "Generate". Let's break down each field. - Period (from … to …) — MANDATORY. Sets the date range of incoming documents that will appear in the report. If left empty or set to a too narrow period — some incoming transactions will not show up, and you will think that "everything is fine," while the problem is simply outside the selection. For quarterly VAT reconciliation, set the boundaries of the tax period in full. - Organization — MANDATORY if the database accounts for several legal entities. If not selected, the report will either require an organization or collect data for all — and you will analyze other people's incoming transactions. Choose the organization for which you submit form 300.00. - Counterparty (filter). Leave it empty to see all suppliers at once. Fill it in when you need to sort out a specific counterparty (a reconciliation act has arrived, a dispute over one delivery). An incorrectly selected counterparty = an empty or incomplete report. - Contract. A clarifying filter within the counterparty. Needed if you have several contracts with one supplier and you are reconciling only one. - Filter by the presence of an invoice (checkbox / toggle switch "Show only without an invoice"). Key control setting: enable it — and the report will only show "problematic" incoming transactions for which the ESF/invoice is not registered. This is the easiest way to prepare for VAT submission. - Grouping / detailing (in advanced settings by clicking "Settings" or "More → Change option"). You can collapse the report by counterparties or expand it to each incoming document. For reconciliation, take the detailed version. After configuring, click "Generate". The result columns: counterparty, incoming document (date, number), document amount, VAT amount, details of the received invoice (number and date) or a note that it is absent. 4. Analyzed example Organization LLP "Astana Trade", VAT payer, rate 16%. For Q3 2026, there were three purchases: Incoming document Counterparty Amount excluding VAT VAT 16% Total Received invoice Incoming goods №14 dated 05.07.2026 LLP "SupplyComplete" 1,000,000 ₸ 160,000 ₸ 1,160,000 ₸ ESF №SF-220 dated 05.07.2026 — yes Incoming goods №15 dated 18.08.2026 sole proprietor "Moldabekov" 500,000 ₸ 80,000 ₸ 580,000 ₸ no Incoming services №9 dated 30.09.2026 LLP "LogisticPro" 250,000 ₸ 40,000 ₸ 290,000 ₸ ESF №77 dated 30.09.2026 — yes You generate the report with the checkbox "only without an invoice" — as a result, there is one line: Incoming goods №15 for 580,000 ₸, VAT 80,000 ₸, sole proprietor "Moldabekov". Conclusion: you cannot claim 80,000 ₸ VAT credit until you receive the invoice. You call the supplier, he issues an ESF in the ESF system, you register the "Invoice (received)" based on the incoming transaction — and the line disappears from the report. The report itself does not make postings. But it is useful to remember what movements stand behind the lines. Registration of the VAT credit for incoming goods №14 with an invoice: Debit Credit Amount Description 1330 3310 1,000,000 ₸ Goods received 1420 3310 160,000 ₸ VAT to be credited For incoming transaction №15 (without an invoice), the amount of 80,000 ₸ on account 1420 does not give the right to credit until the invoice is registered — this is the "stuck" VAT that the report catches. 5. Types of operations / options The report does not have "types of operations" like a document. Practically, you work with several configuration options: - Full list — all incoming transactions and the status of the invoice for each. - Only without an invoice — control option before submitting VAT. - By one counterparty — for reconciling an act / resolving a dispute. - With grouping by counterparty — to assess who systematically "does not receive" invoices. 6. What is generated during generation The report does not create postings, does not issue ESFs and CNTs, and does not write movements in registers — it only reads data. It relies on: - documents "Incoming goods and services" / "Incoming goods, works, and services" for the period; - registered "Invoices (received)" related to these incoming transactions; - if necessary — VAT accounting data (account 1420 / VAT registers). If you received the invoice electronically from the ESF system, it must be uploaded and matched with the incoming transaction — then the report will see the connection. An unloaded or unmatched ESF will be shown by the report as absent. 7. Print forms The report does not have a separate "print form" — the printed form is the generated tabular document itself. From the panel above the results, the following options are available: - Print — output the report to the printer. - Save as… — export to Excel (.xlsx), .mxl, PDF for sending to the accountant or attaching to the reconciliation act. - Email — as an attachment from 1C. 8. Common errors - "The 'Organization' field is not filled in" (or the report requires an organization before generation). Select an organization in the report header and regenerate. - The report is empty, although there were purchases. Usually, the period is incorrect — incoming documents are outside the selected range. Expand the dates "from … to …" for the entire quarter. - Incoming transaction is shown as "without an invoice," although the ESF has arrived. The invoice (received) is not matched with the incoming transaction: uploaded from the ESF system but not linked, or entered as a separate document without reference to the incoming transaction. Open the incoming transaction → "Create based on → Invoice (received)" or match the uploaded ESF. - Some counterparties are missing from the report. There is an extra filter by counterparty or contract — remove it. - VAT amounts in the report do not match the tax return. Check the rate in the incoming documents: it should be 16%, not the outdated 12%. Review incoming transactions with the old rate separately. 9. FAQ Where in 1C: Accounting for Kazakhstan is the report on the availability of received invoices located? Section "Purchases" → block "Reports" → "Report on the availability of received invoices". Or through the navigation link e1cib/list/Report.ReportOnAvailabilityOfReceivedInvoices. Does the report make postings? No. This is an analytical report: it only reads incoming documents and related invoices, it does not create any movements in accounts and registers. How to show only incoming transactions without an invoice? Enable the filter/checkbox "Show only without an invoice" in the settings and click "Generate". Lines with unresolved incoming transactions will remain. Why is the incoming transaction in the report without an invoice, although the supplier sent the ESF? The electronic invoice is not matched with the incoming transaction. Upload the ESF from the ESF system and link it to the incoming transaction or enter the "Invoice (received)" based on the incoming transaction. Can I claim VAT credit if there is no invoice? No. Without a registered invoice, the VAT amount on account 1420 does not go to credit. The report is needed to find such incoming transactions and request documents. How to check all suppliers for the quarter at once? Leave the "Counterparty" field empty, set the period for the entire quarter, and generate — the report will output all incoming transactions from all suppliers. What VAT rate is considered in the report in 2026? The report shows amounts from documents; the applicable rate in the RK for 2026 is 16%. If you see 12%, these are old or incorrectly entered documents. Can I export the report to Excel and attach it to the reconciliation act? Yes. Above the generated report, click "Save as…" and choose Excel (.xlsx) or PDF, or "Email" directly from 1C. How does the report differ from the purchase book / tax return 300.00? The tax return and VAT registers calculate amounts to be credited. This report answers a narrower question: for which specific incoming transactions the invoice is physically absent — that is, where the source of discrepancy lies. 10. Related documents - Incoming goods and services / Incoming goods, works, and services — primary documents analyzed by the report. - Invoice (received) — entered "based on" the incoming transaction; its presence is what the report checks. It can be uploaded from ESF system (electronic invoice). - CNT (accompanying invoice for goods) — an accompanying electronic document during the movement of goods. - Reconciliation act of mutual settlements — where it is convenient to attach the report export in disputes with the supplier. - VAT declaration (form 300.00) — final reporting, discrepancies of which this report helps to localize. How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release. The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_