Report "VAT Deduction Register" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

Report «RegisterVATOnInputForCredit»

1. Identification

Purpose. The report is designed to generate a tax register for input VAT to be credited, in accordance with the requirements of the Tax Code of the RK. The report is based on the data from VAT accumulation registers and allows for the control of the legality of input VAT being credited for the acquisition of goods, works, and services, as well as for the balances of inventory. It is used by accountants and tax specialists when preparing tax reporting (form 300.00) and for internal analysis of VAT movements.

The report supports two output modes:

• Tax register (ReportType = "TaxRegister") — official formatting with headers, taxpayer details, and signatures for submission to tax authorities;
• Custom report (ReportType = "CustomReport") — without official headers, for internal analysis.

Current basic values for the RK 2026 used in the related VAT and tax subsystem: VAT rate 16 %, MRP 4,325 ₸, MSP 85,000 ₸. The rate is not "hardcoded" in the report — it is taken from processed documents and accounting policy settings; the report only aggregates already formed amounts.

2. Header details and table parts

2.1 Header details (report settings)

2.2 Table parts

Grouping

Manages the grouping of report data — sets levels of detail by dimensions (documents, nomenclature, counterparties, VAT rates, etc.).

AdditionalFields

Manages additional columns displayed alongside standard indicators.

3. Forms

For reports of this type, the typical configuration includes the following forms:

The exact list of forms is version-specific; in the evidence block, section 2.3 "Forms" is provided without details. Check the list of forms in the specific build 3.0.74.2 through the configurator.

4. Key module procedures

The attached evidence BSL code (path path:string) is not provided, so below are typical report handlers for this type of object.

Object / manager module:

• OnResultComposition(DocResult, DataDetailing, StandardProcessing) — overriding the composition process: substituting the header of the tax register when ReportType = "TaxRegister", setting taxpayer details, formatting header/footer.
• OnUserSettingsSelectionComposition — managing visibility and availability of user settings (for example, hiding official details in custom report mode).
• FormSettings(Form, VariantKey, Settings) — managing the set of settings displayed on the form.

Form module:

• OnServerCreation — initializing the period, setting the default organization (Taxpayer), filling available values for Frequency and ReportType.
• Generate / ComposeResult — launching the composition of the SDM, outputting to the table document.
• DetailingProcessing — processing a click on a cell when DetailingMode = True: opening the registering document or detailed VAT breakdown.
• TaxpayerOnChange, PeriodOnChange — reassembling views and reforming when changing key parameters.

5. Data source and movements

The report does not perform posting and does not generate movements — it is a read-only object. It aggregates data generated by other objects.

Data source. The report is based on the accumulation registers of the VAT accounting subsystem (registers of the type "VAT on acquired values / VAT to be credited"), as well as on related registers of mutual settlements and inventory. Corresponding movements are formed by registering documents upon posting.

Economic operations that fall into the register are reflected in the standard chart of accounts of the RK:

Only the amounts of input VAT (account 1420) are included in the register for crediting, the legality of which at a rate of 16 % is what the report controls. The basis for crediting is electronic documents — ESF (ESF IS) and, in the case of goods turnover, SNT.

6. Related objects and input on basis

The report does not participate in "input on basis". Related objects:

• VAT accumulation registers — data source for the report;
• Registering documents: "Receipt of goods and services", "Invoice (received)", "Registration of other operations for acquired goods for VAT purposes", correction documents for VAT — create records in the registers that fall into the report;
• Directory Organizations — fills in the Taxpayer attribute;
• Electronic documents ESF / SNT — primary confirmation of input VAT amounts;
• Regulated report "VAT Declaration (form 300.00)" — final consumer of verified data.

7. Extension points

• User variants and SDM settings — saving grouping schemes (Grouping) and sets of additional fields (AdditionalFields) without changing the configuration.
• Configuration extension (Extension) — overriding the data composition scheme, adding settings attributes and output fields, refining handlers OnResultComposition / form through borrowing.
• Additional reports (external) — connecting an alternative form of the register through the mechanism of additional reports and processes (BSP).
• Common modules of the VAT subsystem — influence on the data composition through overridable procedures for generating movements of source registers.