--- title: "Late Payment Interest in 1C: How to Accrue, Pay, and Verify Accounting in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-19 canonical: https://buhgpt.kz/suraqtar/peni-v-1s-kak-nachislit-oplatit-i-proverit-uchet-v-2026-g-en source: BuhGPT --- # Late Payment Interest in 1C: How to Accrue, Pay, and Verify Accounting in 2026 > **TL;DR:** In 2026, tax late payment interest is accrued regardless of the application of other security methods, enforced collection measures, and other liability measures for violations of tax legislation, and it is recorded in 1C as a separate transaction based on the document confirm --- In 2026, tax late payment interest is accrued regardless of the application of other security methods, enforced collection measures, and other liability measures for violations of tax legislation, and it is recorded in 1C as a separate transaction based on the document confirming the accrual (Article 85 of the Tax Code of the Republic of Kazakhstan). For accounting purposes, the accountant should first determine the type of late payment interest and the date on which the liability is recognized, and then select the appropriate expense account and analytical dimensions, taking into account the organization’s working chart of accounts. Which Late Payment Interest Must Be Recorded Before creating a transaction, determine what the amount was accrued for. This affects the content of the accounting entry, the set of supporting documents, and the procedure for verifying the accounting records. In practice, the following may occur: - late payment interest on tax liabilities and other payments to the budget; - late payment interest payable to a supplier or customer for breach of contract; - late payment interest charged to a counterparty in favor of the organization; - amounts that the organization disputes and has not yet recognized; - amounts paid for which the accrual was not previously recorded. Such payments should not all be combined under one expense item merely because they are all called “late payment interest.” A payment to a government authority and a contractual penalty have different economic substance. Each case requires its own basis, recipient, expense item, and analytical dimensions. Before recording the transaction, verify the supporting document, accrual period, counterparty or government authority, amount outstanding, and payment purpose. If the late payment interest was calculated internally, the calculation should preferably be saved together with the 1C document or in the organization’s approved electronic archive system. If the accrual is disputed, the accountant must coordinate the recognition date with the responsible specialist and ensure compliance with the accounting policy. The mere receipt of a demand does not always mean that the amount should be recognized immediately without verification. How to Accrue Late Payment Interest in 1C The exact path in the application depends on the configuration, version, accounting settings, and user permissions. It is therefore safer to focus not on the name of a specific menu but on the substance of the transaction: a document recognizing the expense or liability and generating a verifiable accounting entry must be created in the database. The general procedure is as follows: - Determine the date on which the organization recognizes the late payment interest. - Select the organization if accounting for several legal entities is maintained in the information database. - Specify the recipient: a counterparty, government authority, or other analytical accounting object. - Record the amount under the appropriate expense item or other expenses. - Specify the settlement account corresponding to the type of liability. - Complete the transaction description: the type of late payment interest, supporting document, and period. - Post the document and review the generated movements. If there is no standard document for the situation, the transaction is usually recorded using a manual or accounting entry document available in the configuration. However, a manual entry requires particularly careful verification: it may not automatically populate tax registers, settlement analytics, or reporting data. It is useful to include the number and date of the supporting document in the transaction comment. This will simplify reconciliation, internal control, and subsequent retrieval of the entry. Attaching an electronic copy of the document also reduces the risk that the purpose of the amount cannot be substantiated later. Do not mechanically copy an accounting entry from an old database. Account settings, expense items, and analytical dimensions may have changed, and the prior-period transaction may have related to a different type of penalty. How to Record Payment and Verify the Result The payment of late payment interest is recorded separately from its accrual. A bank document confirms the movement of funds but does not, by itself, replace recognition of the expense and liability. If only a bank statement is recorded in the database, posting it may leave an incomplete picture: the funds have been debited, but the accrual is missing or the wrong type of liability has been settled. In the payment document, verify: - the organization and bank account; - the recipient and its details; - the payment purpose; - the transaction type; - the settlement account and analytical dimensions; - the document or liability that the payment should settle. After posting, compare the accrued and paid amounts. The balance should correspond to the actual status of settlements. If the payment was allocated to another liability, simply changing the payment purpose text may not correct the accounting analytics: the document movements must be reviewed. For control purposes, generate standard reports for the settlement account and the account in which the expense was recorded. It is useful to review turnover for the period, the account card, recipient analytics, and any outstanding balance. For budget payments, also reconcile the database information with the available personal account data or notification from the government authority. If the late payment interest has already been paid but not accrued, first establish the recognition date and basis. Then record the accrual and ensure that the bank document settles the specific liability created. The period should not be changed retroactively without assessing the impact on the closed month and financial reporting. Errors to Avoid One common error is recording the entire amount in a single entry together with the principal debt. This makes it difficult for the accountant to verify which part of the payment relates to the liability and which part relates to late payment interest. Separate accounting makes reconciliation more transparent. Another error is using the wrong expense item. The item name should make it possible to distinguish tax late payment interest from contractual penalties. Overly general analytics make expense breakdowns less transparent and may result in registers being completed incorrectly. It is also risky to treat a bank debit as sufficient documentation for accrual. The accounting records must clearly reflect two events: the incurrence of the liability and its settlement. If they occurred on different dates, they should be recorded separately. Before closing the period, check whether the amount has been duplicated: for example, one accountant may have entered the accrual manually while another imported a document from an external service. An account card, a search by amount and date, and a comparison of supporting documents can help identify duplicates. The specific recognition procedure and accounts used are determined with due regard to the type of late payment interest, transaction documents, accounting policy, and settings of the applicable 1C configuration. Frequently Asked Questions Can late payment interest be recorded using only a bank statement? — The statement confirms payment but does not always correctly reflect the accrual of the expense and liability. Review the document movements and, if necessary, create a separate accrual transaction. On what date should late payment interest be accrued in 1C? — Use the liability recognition date supported by the documents and the adopted accounting policy. Do not automatically select the payment date if the accrual arose earlier. Why does an outstanding balance remain after payment? — The payment was usually posted to a different account, recipient, contract, or analytical dimension. Compare the movements of the accrual and payment documents. Can one item be used for all late payment interest? — This impairs control. It is advisable to separate tax late payment interest and contractual penalties according to their economic substance and basis. What should I do if the required document is not available in the 1C menu? — Check the configuration, application version, and user permissions. If a manual transaction is used, review the accounting movements and related registers. Sources The rule that tax late payment interest is accrued regardless of the application of other security methods, enforced collection measures, and other liability measures is established by Article 85 of the Tax Code of the Republic of Kazakhstan. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_