Report "Calculation Certificate for Deductions on Sold Goods" (Accounting for Kazakhstan 3.0)

Report «Certificate Calculation of Deduction for Sold Goods»

Relevant for the configuration «Accounting for Kazakhstan» 3.0.74.2. All normative figures are provided according to the RK rules for 2026: VAT rate 16%, MRP 4,325 ₸, MSP 85,000 ₸.

1. Identification of the Object

Purpose. The report generates a document necessary to confirm the right to deduct value-added tax for goods sold during the selected period. It is used by the accountant when preparing VAT tax reporting (tax return form 300.00), generated monthly or quarterly depending on the organization's tax period. It can be generated for one or several organizations simultaneously, with details by subdivisions.

Where to find in 1C: section «Operations» → «Certificate Calculation "Calculation of Deduction for Sold Goods"». Navigation link: e1cib/list/Report.CertificateCalculationDeductionForSoldGoods

2. Attributes and Structure

The report is built on DCS, so «attributes» are the composition parameters (settings). The object does not contain its own tabular parts.

2.1 Header Parameters/Attributes

2.2 Tabular Parts

There are no own tabular parts. The result is built using the built-in data composition mechanism (DCS layout MainDataCompositionScheme), where the source is queries to VAT accounting registers and accounting totals.

2.3 Forms

• ReportForm — the main and only form of the report. Designed for setting parameters (period, organizations, subdivisions, detailing mode), launching the formation and viewing the result. It is the key point of interaction between the user and the report.

3. Forms — List

The object does not contain separate forms of settings, variants, or subordinate forms — it uses the standard report form based on DCS.

4. Key Module Procedures

In the attached evidence, the source code (BSL) is not provided, so below is a typical composition of handlers for the report on DCS in BK 3.0. Specific lines are clarified by the configurator.

Form Module (ReportForm):

• OnCreateOnServer — form initialization: setting the default period (usually the previous/current tax period), filling in selections by organizations and subdivisions, restoring user composition settings.
• OnPeriodChange / period field handlers — synchronization of StartPeriod and EndPeriod with the period selection element, updating service representations.
• OrganizationsOnChange, SubdivisionsOnChange — recalculation of RepresentationOfListOfOrganizations and RepresentationOfListOfSubdivisions.
• Generate (command) — launching composition and outputting the result in the tabular document field.
• ResultDetailingProcessing — processing of interactive detailing: when DetailingMode is enabled, it breaks down aggregated indicators to primary documents (sales, invoices/ESF).

Report Object Module:

• SetupExecutionParameters / OnCompositionResult — programmatic intervention in the composition: substituting values of StartPeriod, EndPeriod, selections by organizations/subdivisions into DCS parameters before execution.

Requires verification: exact names and signatures of procedures, as well as the presence of the program OnCompositionResult — version-dependent, verify with the configurator of release 3.0.74.2.

5. Data Sources (Registries), No Entries

As a report, the object is not conducted and does not generate movements/entries — it only reads already formed accounting data. The certificate calculation aggregates them for VAT tax accounting purposes.

The report relies on data generated by sales and VAT accounting documents:

• VAT Accumulation Registers (turnovers for accrued VAT payable and VAT to be credited) — the main source for calculating the deduction.
• Accounting Register (“Cost Accounting”) — turnovers for income accounts, cost of goods sold, and settlements.

For context — standard entries of the sales document, the data of which enters the certificate calculation (typical chart of accounts of the RK):

Example of VAT Accrual. When selling goods for 1,000,000 ₸ (excluding VAT), the tax amount payable is: 1,000,000 × 16% = 160,000 ₸ (Dr 1210 Cr 3130). The certificate calculation compares such turnovers for 3130 with the amounts of VAT to be credited for the period StartPeriod…EndPeriod.

Electronic support for sales included in the calculation: ESF (issued in the ESF IS) and, if necessary, SNT.

6. Related Objects and Input Based On

The report does not participate in input based on (it is not a document). Related objects by data and purpose:

• Source Documents: «Sale of Goods and Services», «Invoice (ESF) Issued», documents for adjusting sales and VAT.
• VAT Registers: registers for accounting accrued and credited VAT, from which amounts are taken.
• Related Reports/Regulations: VAT declaration (form 300.00) and auxiliary certificate calculations of the tax block BK 3.0 — the certificate calculation generates data used in preparing the declaration.
• Regulatory Objects: information on VAT rates (16% for 2026), the organization's VAT accounting policy (method of crediting).

7. Extension Points

• Report Variants (DCS): saving user composition settings — additional selections, groupings, conditional formatting without changing the configuration.
• Configuration Extension: overriding handlers of the form module (OnCreateOnServer, Generate) and the object module (OnCompositionResult) to add custom selections/columns.
• Modification of the composition scheme: adding data sets/fields to the layout MainDataCompositionScheme to expand analytics (for example, breakdown by VAT rates or types of turnover).
• Composition Parameters: programmatic substitution of values via SettingsComposer when externally calling the report (regulatory tasks, accountant workstations).

Requires verification: exact name of the DCS layout and composition of data sets — verify with the configurator of release 3.0.74.2.