--- title: "Why the ESF notification is not being filled out" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/pochemu-izveschenie-po-esf-ne-zapolnyaetsya-en source: BuhGPT --- # Why the ESF notification is not being filled out > **TL;DR:** Short answer: most often the ESF notification is not filled in because it does not include invoices in which the goods are recorded at the "Without VAT" rate. The system does not automatically include such ESFs in the notification — this is a feature of how the document is gen --- Short answer: most often the ESF notification is not filled in because it does not include invoices in which the goods are recorded at the "Without VAT" rate. The system does not automatically include such ESFs in the notification — this is a feature of how the document is generated, not a program error. Check the invoices that were not pulled in: if they specify the "Without VAT" rate, that is the cause. Why "Without VAT" lines do not get into the notification The notification is generated based on invoice data, but lines with goods and services recorded at the "Without VAT" rate are not pulled into it automatically. Therefore, if all or most of the items in the ESF go without VAT, the notification may remain empty or be filled in only partially. This is standard behavior: the system does not include such lines in the notification. - ESFs with goods at the "Without VAT" rate — are not included in the notification. - If some lines in the invoice have VAT and some are without VAT, then only the lines for which this is provided by the generation logic will be pulled into the notification. - An empty notification when there are "no-VAT" ESFs is an expected result, not a failure. How to check the cause - Open the list of invoices that you expected to see in the notification but which were not included in it. - Look at the rate specified in these ESFs for the lines of goods and services. - If the lines have the "Without VAT" rate — that is exactly the reason they were not included in the notification. - Compare the total number of issued ESFs for the period with those that were pulled into the notification: the difference usually falls on documents without VAT. What the accountant should do First of all, it is important to make sure that the "Without VAT" rate in the invoices is specified correctly and corresponds to the nature of the transaction. Two situations are possible: - The rate is specified correctly. If the transaction really goes without VAT (for example, a non-taxable turnover or a sale exempt from VAT under the Tax Code of the RK), then the absence of these lines in the notification is a normal situation. Nothing needs to be corrected; the notification is generated correctly, taking into account that "no-VAT" items are not included in it. - The rate is specified erroneously. If the goods should have been subject to VAT, but the "Without VAT" rate was mistakenly set in the ESF, then it is precisely because of this error that the line was not included in the notification. In this case, you need to deal with the invoice itself: check the correctness of the VAT rate for the item and, if necessary, issue a correction or supplement to the ESF in the established manner. That is, first we determine whether it is an error in the rate or a correctly recorded non-taxable transaction, and only then decide whether the document needs to be corrected. What to pay attention to in 1C:Accounting for Kazakhstan - Check the VAT rate settings for the item: if the "Without VAT" rate is set by default for an item, it will be automatically substituted into all sales documents and, accordingly, into the ESF. - Make sure that in the sales documents the VAT rate for the lines is filled in as required by the nature of the transaction, and not "out of inertia" from the item card. - Reconcile the composition of ESFs for the period: how many were issued in total and how many got into the notification. The discrepancy is usually explained by documents without VAT. - If the notification is not filled in at all, and all ESFs for the period are without VAT, then this is a natural result, not a sign that the program is working incorrectly. Common mistakes - Considering an empty notification a failure. If the invoices are issued at the "Without VAT" rate, the absence of lines in the notification is the norm, not a generation error. - Not checking the correctness of the rate. Before correcting anything, you need to understand whether the transaction is really non-taxable or whether the "Without VAT" rate was set by mistake. - Trying to "fill in" the notification manually, without figuring out why the lines were not pulled in. First, we find out the cause at the invoice level. - Massively changing the rate on all documents without analysis — this can lead to incorrect recording of non-taxable transactions. What to check - The VAT rate in the lines of the invoices that were not included in the notification — whether "Without VAT" is set there. - Whether the "Without VAT" rate corresponds to the real nature of the transaction under the Tax Code of the RK. - The VAT rate settings for the item in 1C:Accounting for Kazakhstan, to rule out automatic substitution of an incorrect rate. - The difference between the total number of issued ESFs and those included in the notification, for the required period. - Whether an ESF correction is required if the "Without VAT" rate was set erroneously — and issue it in the established manner. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_