1. Identification of the Object
| Parameter | Value |
|---|---|
| Object Type | Report |
| Name | VATIndicatorsBreakdown |
| Full Name | Report.VATIndicatorsBreakdown |
| Synonym | “Breakdown of VAT Indicators” |
| Configuration | Accounting for Kazakhstan, version 3.0 (version 3.0.74.2) |
| Navigation Link | e1cib/list/Report.VATIndicatorsBreakdown |
| Base | Data Composition System (DCS) |
Purpose. The report is intended for detailed analytical analysis of VAT accruals and deductions in accordance with the tax legislation of the Republic of Kazakhstan. It is used by accountants and tax specialists for preparing and verifying data for the VAT declaration (form 300.00), breaking down indicators by declaration lines, controlling the accuracy of accruals on sales, deductions on purchases, as well as import operations and operations with non-residents. The report is generated monthly or quarterly depending on the organization’s tax period. The current standard VAT rate in examples is 16% (Kazakhstan, 2026).
Where to find in 1C: section “Reports” → block “VAT” → “Breakdown of VAT Indicators”.
2. Attributes and Table Parts
As a report in DCS, the object does not have “header” attributes in document terms — the fields listed below are report settings attributes (formation parameters) stored in the composition structure/saved variants.
2.1 Formation Parameters (Settings Attributes)
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| StartPeriod | xs:dateTime |
DontCheck | Start date of the formation period; defines the left boundary of the VAT movement selection |
| EndPeriod | xs:dateTime |
ShowError | End date of the period; mandatory for filling, defines the right boundary of the VAT movement selection |
| BreakdownMode | xs:boolean |
DontCheck | Switch for detail mode (aggregated total or full line-by-line breakdown) |
| PlacementOfAdditionalFields | xs:decimal |
DontCheck | Controls the placement of additional columns in the layout (vertically/horizontally) |
| RepresentationOfOrganizationList | xs:string |
DontCheck | Text representation of selected organizations for filtering; automatically generated when selecting from the list of organizations |
| RepresentationOfSubdivisionList | xs:string |
DontCheck | Text representation of selected subdivisions for filtering; automatically generated when selecting from the list of subdivisions |
2.2 Table Part “Grouping”
Purpose: defines a set of groupings (dimensions) for structuring data — by counterparties, settlement documents, nomenclature, accounting accounts, etc.
| Name | Type | Purpose |
|---|---|---|
| Usage | xs:boolean |
Flag for grouping activity; if unchecked, the dimension is not applied during formation |
| Field | xs:string |
Technical name of the grouping field (e.g., Counterparty, SettlementDocument) |
| Representation | xs:string |
User-defined name of the grouping in settings and report headers |
| GroupingType | xs:decimal |
Code of the type (0 — grouping, 1 — detailed records, 2 — table, etc.) |
| Predefined | xs:boolean |
Indicator of a pre-installed grouping that cannot be deleted by the user |
| Name | xs:string |
Unique identifier of the grouping for programmatic access |
2.3 Table Part “AdditionalFields”
Purpose: defines additional columns (dimensions and resources) displayed in the report besides the main VAT indicators.
| Name | Type | Purpose |
|---|---|---|
| Usage | xs:boolean |
Flag for including the additional field in the layout |
| Field | xs:string |
Technical name of the output field (e.g., AccountingAccount, OrganizationSubdivision) |
| Representation | xs:string |
User-defined name of the column |
| Name | xs:string |
Unique identifier of the field for programmatic access |
3. Forms
| Form | Purpose |
|---|---|
Report Form (ReportForm / main form) |
The only main form. Contains the period field, selection of organizations and subdivisions, settings panel (groupings, filters, additional fields), “Generate” button, and table document field with results. Provides interactive breakdown construction, cell breakdown (drill-down) to the source document, and printing/exporting. |
| DCS Settings Forms (service) | Standard platform forms for editing filters, sorting, conditional formatting, and structure of report variants. Typically not redefined separately in the configurator. |
Reports in DCS, unlike documents, do not have list/selection forms for the object; the list of variants opens via the navigation link
e1cib/list/Report.VATIndicatorsBreakdown.
4. Key Module Procedures
Explicit BSL-evidence for the module in the source materials is not attached, so below are listed typical handlers of the report in DCS in the BK 3.0 configuration. Specific procedure names in version 3.0.74.2 require verification with the configurator.
Object Module / Manager Module:
OnResultComposition(ReportDocument, BreakdownData, StandardProcessing)— interception of composition: programmatic formation, substitution of the period in the header, adjustment of the layout depending onBreakdownModeandPlacementOfAdditionalFields.SettingsForTechnicalJournal()/PlaceSelectedFields()— service formation of the composition of columns from the table parts “Grouping” and “AdditionalFields”.
Form Module:
OnCreateOnServer(Error, StandardProcessing)— setting the default period (current tax period), filling lists of organizations/subdivisions, restoring saved settings.Generate(Command)→ResultCompositionOnServer()— assembling composition settings (StartPeriod,EndPeriod, filters by organizations/subdivisions) and outputting the result to the table document.- Handlers
PeriodOnChange,OrganizationListOnChange,SubdivisionListOnChange— updating fieldsRepresentationOfOrganizationList/RepresentationOfSubdivisionListand filter parameters. ReportDocumentBreakdownProcessing(...)— breakdown of cells to the source document of VAT movement.
5. Data Sources (Registers and Accounts)
The report does not perform postings and does not generate movements — it is an analytical tool for reading only. It builds a selection from the VAT subsystem registers and accounting data, correlating them with the lines of declaration 300.00.
Readable Registers (typical for the VAT subsystem BK 3.0):
- Accumulation registers of VAT accounting — amounts of taxable turnover, accrued VAT on sales, VAT to be credited (deducted) on purchases, adjustments, imports, turnover at zero rate and exempted.
- Register of information linking to invoices (ESF) and data from the ESF IS.
Matching Accounts of the Typical Chart of Accounts of the RK:
| Account | Purpose | Role in VAT Breakdown |
|---|---|---|
| 1210 | Short-term receivables from customers | Sales — base of taxable turnover |
| 1030 | Cash on current bank accounts | Payment/receipt of money on settlements |
| 1330 | Goods | Acquisition of goods and services — VAT to be credited |
| 3310 | Short-term payables to suppliers | Acquisition — base of VAT deduction |
| 3130 | Value Added Tax (to be paid) | Accrued VAT on sales |
| 6010 | Revenue from sales | Turnover from sales (excluding VAT) |
| 7010 | Cost of goods and services sold | Control of cost of sales |
Example of Accrual (VAT rate 16%, Kazakhstan 2026): when selling goods for a total of 1,160,000 ₸ with VAT, the taxable turnover amounts to 1,000,000 ₸, and the VAT amount is 160,000 ₸.
- Dr 1210 Cr 6010 — 1,000,000 ₸ (revenue from sales);
- Dr 1210 Cr 3130 — 160,000 ₸ (VAT on sales, 16%);
- Dr 7010 Cr 1330 — write-off of cost.
These VAT amounts are grouped and broken down by the report according to the lines of the declaration and selected dimensions (counterparty, document, nomenclature, accounting account).
6. Related Objects and Input Based On
The report is a “read-only” object; the “input based on” mechanism is not applicable to it (the report itself is not input based on and does not serve as a basis for documents).
Related Objects:
- VAT Source Documents: “Sale of Goods and Services”, “Purchase of Goods and Services”, “Invoice (ESF) issued/received”, “SNT”, import documents and operations with non-residents, VAT adjustments, “Regulatory Operation for VAT”.
- VAT Declaration (form 300.00) — targeted regulatory report, the indicators of which are broken down; the report serves as a tool for reconciling lines of 300.00.
- ESF IS / ESF and SNT — electronic documents whose data participate in the formation of taxable turnover and amounts to be credited.
- Directories “Organizations”, “Subdivisions of Organizations”, “Counterparties”, “Nomenclature” — sources of selection and grouping values.
- Accumulation Registers of the VAT Subsystem — actual source of numerical indicators.
7. Extension Points
- Configuration Extension: overriding the handler
OnResultCompositionto add custom columns/formatting; adding form attributes and selection elements through the report form extension. - Data Composition Scheme: adding calculated fields, resources, and user-defined groupings in the DCS layout without changing the module.
- Additional Report Variants (including user-saved settings) — standard extension mechanism without modifying the configuration.
- Table Parts “Grouping” and “AdditionalFields” — points for configuring the composition of dimensions/columns; predefined records (
Predefined = True) are not deleted during modifications, new ones are added with theUsageflag. - Event Subscriptions / External Processing — connection via
BSL(additional reports and processing) for distributing a custom variant without editing the standard one.
Requires verification (version-specific): exact names of module procedures and composition of VAT registers in the specific assembly 3.0.74.2 — verified in the configurator, as the composition of VAT subsystem registers has been adjusted between BK 3.0 releases.