--- title: "Report \"Tax Accounting Register for Invoices\" in 1C: Accounting for Kazakhstan 3.0" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/otchet-registr-nalogovogo-ucheta-po-schetam-fakturam-v-1s-en source: BuhGPT --- # Report "Tax Accounting Register for Invoices" in 1C: Accounting for Kazakhstan 3.0 > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A counterparty sent you a reconciliation act, and your VAT to be credited doesn't match by 40,000 ₸. Or you received a notice from the state revenue authority: "discrepancy in form 300.00 for Q2." You open --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A counterparty sent you a reconciliation act, and your VAT to be credited doesn't match by 40,000 ₸. Or you received a notice from the state revenue authority: "discrepancy in form 300.00 for Q2." You open the declaration — the figures seem correct, but where they came from is unclear. This is exactly where this report is needed. It breaks down VAT by each invoice line by line: date, number, counterparty, turnover, rate, tax amount. In a minute you can see which document "took away" the difference, instead of recalculating the quarter manually. 1. Purpose The report "Tax accounting register by invoices" is a detailed selection from the VAT accounting registers broken down by each invoice (received and issued). It shows from which primary documents and ESFs the turnovers and VAT amounts included in the VAT declaration (form 300.00) were formed. It is used for reconciliation with counterparties, self-checking before submitting 300.00, and analyzing discrepancies. This is a report, not a document: it does not post anything and does not change accounting — it only reads and groups already entered data. 2. Where to find Path in the interface: - Section "Reports" → block "Tax accounting" (or "VAT") → "Tax accounting register by invoices". - Also available from the "VAT accounting" section in the group of VAT reports. A quick way is to open it directly via a navigation link. Copy the string below, in 1C click "Tools" → "Go to navigation link" (or Alt+F1 in some versions) and paste: e1cib/list/Отчет.РегистрНалоговогоУчетаПоСчетамФактурам 2a. How to find out your release Menu "Help" → "About". In the window that opens: - "Platform" — the 1C:Enterprise version (for example, 8.3.24.xxxx); - "Configuration" — "Accounting for Kazakhstan, edition 3.0" and the release number (for example, 3.0.74.2). If the release is lower — update: the set of register fields and the VAT collection algorithm change from version to version, and the instruction may not match your form. 3. How to fill in (configure) The report has no "document fields" — there are generation parameters. Let's go through each. Parameter Why it is needed What happens if set incorrectly Period (required) The boundaries of the invoice selection by date. Usually you set the tax period — the quarter. If you specify a month instead of a quarter — you won't see part of the invoices, the amount won't match 300.00. Organization (required) The legal entity for which we build the register. Critical if the database has several organizations. If you select the wrong one — you'll get someone else's turnovers and a false "discrepancy". Data type / section The toggle between "received invoices" (VAT to be credited) and "issued" (VAT on sales). You're looking at the credit, but the sales section is open — the "missing" VAT is actually in another tab. Filter (Counterparty, Contract, VAT rate, Invoice No.) Narrows the selection. To reconcile with one supplier, set a filter by counterparty. If you forget to remove an old filter — part of the rows will "disappear". Grouping By counterparties, by VAT rates, by dates. For the declaration, grouping by rate is convenient. Without grouping by rate it's difficult to break down the turnover into 16% / 0% / exempt. Only posted Excludes drafts. For reconciliation with actual reporting — enable it. If you leave unposted ones — the amount in the register will turn out larger than in 300.00. Order of work: set the Period and Organization → select the section (received/issued) → set a filter if necessary → click "Generate" (F5). The setup can be saved with the "Save report variant" button. 4. Worked example with figures and postings Situation. LLP "Astana-Trade" (VAT payer) for Q2 of 2026: - Purchased goods from LLP "Snab-KZ": cost excluding VAT — 500,000 ₸, VAT 16% — 80,000 ₸, total 580,000 ₸. ESF No. 2-100 dated 10.04.2026 was received. - Sold these goods to the buyer LLP "Client-Plus": excluding VAT — 750,000 ₸, VAT 16% — 120,000 ₸, total 870,000 ₸. ESF No. 45 dated 20.05.2026 was issued. The cost of goods sold written off — 500,000 ₸. Postings on receipt (document "Purchase of goods and services"): Dr Cr Amount, ₸ Description 1330 3310 500,000 Goods received 1420 (VAT to be credited) 3310 80,000 VAT to be credited allocated 16% (the creditable VAT is then closed to 3130 when forming the VAT liability). Postings on sale (document "Sale of goods and services"): Dr Cr Amount, ₸ Description 1210 6010 750,000 Revenue from sale 1210 3130 120,000 VAT on sale 16% 7010 1330 500,000 Cost of goods sold written off What the register will show for Q2: Section "Issued invoices": Date Invoice No. Counterparty Turnover excl. VAT Rate VAT 20.05.2026 45 Client-Plus 750,000 16% 120,000 Total 750,000 120,000 Section "Received invoices": Date Invoice No. Counterparty Turnover excl. VAT Rate VAT to be credited 10.04.2026 2-100 Snab-KZ 500,000 16% 80,000 Total 500,000 80,000 VAT payable to the budget = 120,000 − 80,000 = 40,000 ₸. Exactly this difference should go into form 300.00. If the declaration has a different figure — you open the register and look for the row that shouldn't be there (or that is missing). 5. Data types / report variants The report gives several views — toggled in the settings: - By issued invoices — sales, VAT in favor of the budget (declaration lines for accrued VAT). - By received invoices — acquisitions, VAT to be credited. - By VAT rates — breakdown into 16%, 0% (export), exempt turnovers, "no VAT". - By counterparties / contracts — for reconciliation acts. - With a filter by electronic invoices (ESF) — only those that passed through the ESF IS, for reconciliation with the cabinet. 6. What is formed when building The report does not create postings or electronic documents — this is its fundamental difference from sales/receipt documents. It reads the movements of the VAT accumulation registers that were previously formed by documents: - registers of VAT turnover accounting (sales and acquisition); - information about registered ESFs and SNTs. The ESFs and SNTs themselves are formed not here, but from the sales/receipt documents (the "Issue ESF" button / export to the ESF IS and the ESF-SNT IS). The register only shows what got into the tax accounting from these documents. 7. Printed forms The result of the report is itself a spreadsheet document that is printed and exported: - Print (Ctrl+P) of the generated register; - Save as — to Excel (.xlsx), PDF, spreadsheet document .mxl; - Send by email directly from the report form. The register does not have a separate strict-form template — it is an internal tax register, its appearance is determined by the report variant setting. 8. Common mistakes "Organization is not filled in" — no legal entity is selected during generation. Specify the Organization in the report header. The VAT amount in the register does not match the 300.00 declaration. Common reasons: unposted documents are included (remove them or, conversely, set the "Only posted" flag); different periods (in 300.00 — the quarter, in the report — the month); the declaration includes corrective/additional ESFs that are not in the filter. Align the period and the filter. "The register has an invoice without a VAT rate" / zero VAT on taxable turnover. In the primary document the VAT rate is mistakenly specified as "No VAT" or 0%. Open the sales/receipt document, correct the rate to 16%, re-post. Discrepancy with the counterparty exactly by the VAT amount. On one of the parties the rate is set according to the old norm 12% instead of the current 16%. Check the document and the "VAT rates" reference book. Duplicate rows for one invoice. The receipt document was entered twice, or the ESF was loaded from the ESF IS and duplicated by manual entry. Delete the extra document and re-post. 9. FAQ Does this report post anything or create ESFs? No. This is a report — it only reads and groups data. Postings and ESFs are formed by receipt and sales documents. What VAT rate is in the examples — 12 or 16%? Since 2026, the 16% rate applies in the RK. The value 12% is outdated — if it is in the documents, the amounts in the register will be understated. Where to get the data for form 300.00? Right from here. The register breaks down the taxable turnover and VAT by invoice, and the totals should match the corresponding lines of the 300.00 declaration. Why is the VAT to be credited in the register less than the amount on the suppliers' invoices? Most likely, part of the ESFs are not posted, fell into another period, or have the "No VAT" rate. Check the filter and the primary documents. Can I reconcile with one counterparty? Yes. Set a filter by counterparty (and by contract if necessary), generate — you'll get a line-by-line list of invoices specifically with them for the reconciliation act. Does the report show only electronic invoices (ESF) or paper ones too? By default — all registered invoices. To leave only electronic ones, set a filter by the ESF attribute. How to export the register to Excel? Generate the report and click "Save as" → type .xlsx, or copy the selected range to the clipboard. Why is the "received" section empty, although there were purchases? Probably, the "issued invoices" section is open. Switch the data type to received. What to do if the register matches, but the declaration does not? This means the discrepancy is in the declaration itself: refill 300.00 or check the manual corrections in it. The register is the primary source of the figures. For what period should it be built? For the VAT tax period — the quarter. To find an error, you can narrow it down to a month or to a specific date. 10. Related documents - What it is built on: documents "Purchase (receipt) of goods and services", "Sale of goods and services", received/issued invoices (ESF), SNT, advance and corrective invoices. - What it is reconciled with: VAT declaration (form 300.00), the "Purchase book / Sales book" report (invoice registers), data from the ESF IS and the ESF-SNT IS, reconciliation acts with counterparties. - What is launched based on the analysis results: the document "Formation of VAT liability and claim" (closing 1420/3130), issuing missing ESFs, corrections of primary documents. How to find out your release Menu "Help" → "About": there the 1C:Enterprise platform version and the release of the "Accounting for Kazakhstan" configuration are indicated. Compare the number with the one given at the beginning of the instruction. The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). In newer releases, the set of fields and groupings of the report may differ. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_