---
title: "INCORRECT ARTICLE Report “VAT Register for Offset Allocation” in 1C:Accounting for Kazakhstan 3.0 — Complete Guide"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/otchet-registr-nds-po-otneseniyu-v-zachet-v-1s-buhgalteri-en
source: BuhGPT
---

# INCORRECT ARTICLE Report “VAT Register for Offset Allocation” in 1C:Accounting for Kazakhstan 3.0 — Complete Guide

> **TL;DR:** Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0). The supplier sent an e-invoice for a batch of goods, you allocated the input VAT for offset, but at the end of the quarter the “VAT Allocated for Offset” line in declaration 300.00 did not match your ex

---

Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0).
The supplier sent an e-invoice for a batch of goods, you allocated the input VAT for offset, but at the end of the quarter the “VAT Allocated for Offset” line in declaration 300.00 did not match your expectations. The difference is several thousand tenge, and it is unclear which particular document caused it. This is when you open the “VAT Register for Offset Allocation” report. For each receipt, invoice and counterparty, it shows how much input VAT was allocated for offset, by which method and in which period. In five minutes, you can find the document responsible instead of reviewing the entire trial balance.
1. Purpose
The report provides detailed data from the accumulation register that stores all input VAT allocated for offset. It answers the following questions: “how much VAT have I allocated for offset,” “for which documents and suppliers,” and “using which allocation method—proportional or separate.” It is your reconciliation tool before preparing declaration 300.00 and appendix 300.08.
2. Where to find it
Menu path: “Reports” section → “VAT” group → “VAT Register for Offset Allocation”. In some interfaces, it is located in the “VAT Accounting” section next to the “VAT Accounting Assistant.”
The fastest way to open the report is through a navigation link. Select “Service” → “Follow Navigation Link”, paste e1cib/list/Отчет.РегистрНДСПоОтнесениюВЗачет and click “Go.”
2a. How to find your release
Main menu (the circle icon in the upper-left corner) → “Help” → “About”. In the window that opens, you will see two lines: the platform version, for example 8.3.24, and the configuration release—“Accounting for Kazakhstan, version 3.0 (3.0.74.2).” Use the configuration release as your reference because VAT settings and report forms vary between releases.
3. How to complete (configure) it
This is a report, not a document, so you do not post it—you set the parameters and click “Generate”. The key fields in the header are:
FieldPurpose and consequences of an errorPeriod (REQUIRED)Sets the interval from which register entries are retrieved. If you set a period wider than the declaration quarter, you will see extra amounts and get a discrepancy with 300.00. Specify the exact tax period.Organization (REQUIRED if several organizations are maintained in the database)Limits the data to one legal entity. If the field is left blank when several organizations are maintained, the amounts may be combined, and the total will not match any declaration.Offset allocation methodFilters by the proportional or separate method. This is useful if you have exempt turnover. If the field is left blank, the report will show both methods together.Counterparty / AgreementA filter for reconciliation with a particular supplier. Specify the counterparty from the disputed statement here.Invoice (e-invoice)A targeted search by the number of the supporting document.The “Settings” button with the gear icon opens the advanced panel:
- Row grouping—set the sequence “Counterparty → Receipt Document → VAT Rate.” This is a convenient breakdown for reconciliation.
- Filters—for example, “VAT Rate = 16 %” to exclude zero-rated and non-taxable turnover.
- Fields and sorting—add the “Event Date,” “Turnover Type (Receipt/Expense)” and “Amount Excluding VAT” columns.
- Indicators—“VAT Amount,” “VAT Amount in Currency” and, if necessary, opening and closing balances.
Tip: after configuring a convenient view, save it using “Save Report Variant” so that you do not have to reconfigure the report every quarter.
4. Worked example with figures and entries
Situation. On February 3, 2026, Astana-Trade LLP purchased a batch of goods from Optovik LLP. The amount according to the e-invoice is 1 160 000 ₸, including VAT at the rate of 16 %. Calculation: cost excluding VAT = 1 160 000 / 1,16 = 1 000 000 ₸, VAT = 160 000 ₸.
When posted, the “Receipt of Inventories and Services” document generates the following entries:
DebitCreditAmount, ₸Description133033101 000 000Goods recognized excluding VAT14203310160 000Recoverable input VAT allocated for offsetAt the same time as the accounting entries, the document records a receipt in the “VAT Register for Offset Allocation”: 160 000 ₸; method—proportional, if enabled in the settings; rate—16 %; event—“VAT Allocated for Offset”; supporting document—the supplier’s e-invoice.
You now generate the report for Q1 2026 for Astana-Trade. In the row for the counterparty Optovik, you see:
CounterpartyDocumentRateAmount excluding VATVAT for offsetOptovik LLPReceipt of Inventories No. 14 dated 03.02.202616 %1 000 000160 000It is precisely this 160 000 ₸ that will be included when completing the “VAT Allocated for Offset” indicator in declaration 300.00 and appendix 300.08. If the counterparty indicated a lower amount in its statement, calculated using the rate applicable before 2026, the report will show the discrepancy. The 16 % rate must be applied in the receipt and e-invoice for 2026.
5. Operation types (report variants)
The report provides several data breakdowns:
- Turnover for the period—how much VAT was allocated for offset and how much was removed or reversed during the interval.
- Balances and turnover—the opening balance of deferred VAT, receipts, expenses and closing balance. This variant is needed if part of the VAT is not allocated for offset immediately, for example when recalculating under the proportional method at the end of the period.
- By allocation method—the proportional and separate methods are shown separately.
- By rate type—16 %, 0 %, “Without VAT,” and import VAT.
- By event—“Allocated for Offset,” “Adjustment,” and “VAT Recovery.”
6. What is generated
The report reads existing register entries. Data is written to the register by the source documents: “Receipt of Inventories and Services,” “Receipt of Additional Expenses,” “Goods Declaration for Imports,” “Import Application (imports from the EAEU),” “Registration of Other Transactions for Goods Acquired for VAT Purposes,” and “VAT Adjustment.”
What you see on the screen:
- a generated table containing VAT amounts for offset broken down by the selected grouping;
- a total for reconciliation with the “VAT Allocated for Offset” indicator in declaration 300.00;
- a drill-down on double-click—from a report row, you can open the supporting document.
7. Printable forms
The report does not have separate printable forms like a document does. The generated spreadsheet document can be printed and exported:
- “Print” (Ctrl+P)—prints the current report view.
- “Save”—exports to Excel (.xlsx), PDF, ODF or HTML.
- “Send by Email”—sends it as an attachment from 1C.
8. Common errors
“Organization is not specified.” When several legal entities are maintained, the report may not be generated or may show combined data. Select the organization in the header.
The report total does not match declaration 300.00. Common causes include the report period being longer or shorter than the tax period; only one allocation method being selected even though both are used in the database; or part of the VAT not being allocated for offset because the proportional calculation was not completed. Check the period, remove unnecessary filters and run the VAT processing operation provided in the database before reconciliation.
VAT at the rate applicable before 2026 was included for offset. An outdated rate was specified in the receipt. From 2026, the basic rate is 16 %. Open the receipt document, correct the VAT rate and repost the document—the amounts in the register will be recalculated.
VAT is not visible in the report even though the receipt has been posted. Check the receipt details, e-invoice data, counterparty and agreement, as well as the VAT accounting-policy settings. After making corrections, repost the document and generate the report again.
VAT recorded twice. A “Receipt of Inventories” and a manual registration of another VAT transaction may have been entered for the same business transaction. Compare the documents against the primary records and eliminate the duplicate entry; otherwise, the offset amount will be doubled.
9. Questions and answers
Is the VAT Register for Offset Allocation a document or a report? It is a report. It shows entries in the accumulation register to which receipt and adjustment documents write input VAT.
What VAT rate applies in Kazakhstan in 2026? The basic rate is 16 %. The 0 % rate and the “Without VAT” designation apply to the relevant turnover. If a rate applicable before 2026 is specified in a 2026 receipt, correct and repost the document.
Why does the amount in the report not match declaration 300.00? This may be caused by an incorrectly specified period, an unnecessary method filter or an uncompleted VAT allocation under the proportional method. Specify the exact tax period, remove unnecessary filters and run the VAT processing operation provided in the database.
How can I open the document that produced the amount from the report? Double-click the report row to open the supporting document, such as a receipt, adjustment or goods declaration.
Where can I view input VAT on imports? It is recorded in the register by the “Goods Declaration for Imports” or “Import Application” documents for imports from the EAEU and is shown in the report with the corresponding rate type.
What should I do if the supplier’s VAT was not allocated for offset? Check the receipt details, the counterparty’s status, the agreement, the e-invoice data and the VAT accounting-policy settings. After making corrections, repost the document and generate the report again.
Can I filter data for one supplier? Yes. Specify the counterparty and, if necessary, the agreement in the header or filter settings—the report will show its amounts for reconciliation.
How does this report differ from “VAT on Sales”? This report shows input VAT recorded in account 1420, while the sales report shows output VAT recorded in account 3130. These data are used when preparing the declaration.
How can I save convenient settings so that I do not have to configure them every quarter? Configure the grouping and filters, then select “More” → “Save Report Variant”. Next time, select the saved variant from the list.
Does the allocation method affect the report figures? Yes. Under the proportional method, the amount is determined taking into account the share of taxable turnover, while under the separate method, VAT is recognized for the corresponding transactions. The report allows you to view data for each method.
10. Related documents
Data is entered in the register by: “Receipt of Inventories and Services,” “Receipt of Additional Expenses,” “Goods Declaration for Imports,” “Application for Importation of Goods and Payment of Indirect Taxes (EAEU),” “Registration of Other Transactions for Goods, Work and Services Acquired for VAT Purposes,” “VAT Adjustment,” and the scheduled operation “Allocation of VAT for Offset.”
The data is subsequently used: when preparing VAT declaration form 300.00 and appendix 300.08, in the “VAT Accounting Assistant,” and when reconciling electronic invoices in the E-Invoice IS and the Goods Accompanying Consignment Note system.
How to find your release: main menu → “Help” → “About”. The window displays the platform version and configuration release.
Prepared for “Accounting for Kazakhstan,” version 3.0, release 3.0.74.2.

---
_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_