--- title: "Receipt of Additional Expenses in \"1C:Accounting for Kazakhstan\" — How to Include Delivery, Customs, and Services in the Cost of Goods" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/postuplenie-dop-rashodov-v-1s-buhgalteriya-dlya-kazahstan-en source: BuhGPT --- # Receipt of Additional Expenses in "1C:Accounting for Kazakhstan" — How to Include Delivery, Customs, and Services in the Cost of Goods > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). You already received the goods a week ago. And today the transport company sent an invoice for delivering this batch — 84,000 ₸ including VAT. Or customs issued a bill for duty and fee. Or the freight for --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0). You already received the goods a week ago. And today the transport company sent an invoice for delivering this batch — 84,000 ₸ including VAT. Or customs issued a bill for duty and fee. Or the freight forwarder — for services. There is one question: how to "attach" these expenses to the already accepted goods so that the unit cost becomes the truth, rather than an understated figure from the first waybill. You simply cannot write off delivery to the period's expenses — the goods are still in the warehouse, and their real cost is higher. This is exactly what the "Receipt of additional expenses" document is for. 1. Purpose The document increases the cost of previously received inventory (goods, materials, fixed assets) by the amount of related costs — delivery, loading, customs payments, insurance, intermediary services. The expenses are allocated to specific item positions, and the cost of each unit grows proportionally. VAT on such an expense is credited separately. 2. Where to find it Section "Purchases" → block "Receipt" → "Receipt of additional expenses". Button "Create". Direct navigation link (menu "Tools" → "Follow navigation link", paste and click "Go"): e1cib/list/Документ.ПоступлениеДопРасходов Most often the document is entered on the basis of an already posted "Receipt of goods, works, services" — then the tabular section with goods is filled in automatically. This is covered in section 10. 2a. How to find out your release Menu "Help" → "About the program". In the window that opens: the platform version (for example, 8.3.24) and, below, the configuration release — "Accounting for Kazakhstan, revision 3.0 (3.0.74.2)". If your number differs, individual fields and forms may look different, but the logic of expense allocation does not change. 3. How to fill it in Header Field Why it matters and what happens on error Organization (mandatory) For whom we record the expense. With a single organization it is filled in automatically. Make a mistake — and the expense and the VAT credit will go to the wrong purchase ledger. Counterparty (mandatory) The service provider (carrier, customs broker, freight forwarder). It is to them that a payable will arise on account 3310. Do not confuse this with the supplier of the goods themselves — these are often different parties. Contract (mandatory) The contract with the carrier, type "With supplier". Settlements will go through it. A wrong contract type — and the document will not post. Expense amount The total amount of the additional expense to be allocated. Filled in on the "Main" tab. Allocation method How to "spread" the amount over the goods: "By amount" (proportional to the value of the positions) or "By quantity". By amount — the universal option; by quantity is convenient when the expense depends on units/weight rather than on price. VAT rate 16% — the standard rate of the RK from 2026. If the service is without VAT (simplified taxpayer, exemption) — "Without VAT". Set 16% where there is no VAT and you will overstate the credit and get an additional charge. VAT — "in the amount" / "on top" How to interpret the entered amount: VAT is already inside or is charged on top. A wrong flag will distort both the cost of the goods and the credit. "Goods" tab Here the positions over which the expense is allocated are listed. If the document was entered on the basis of a receipt — the rows are already filled in. Field Purpose Item The goods/materials whose cost we are increasing. Quantity, Price, Amount The base for allocation. With the "By amount" method the weight of a position is calculated from its amount. Additional expense (amount) How much of the total amount fell on this row. Filled in automatically via the allocation button or manually. Accounting account Where the goods were recorded (1330 "Goods", 1310 "Raw materials and supplies", etc.) — the expense will be added there as well. The "Allocate" button spreads the "Expense amount" from the header across the rows by the chosen method. Check: the sum of all rows in the "Additional expense" column must match the amount in the header. "Settlement accounts / Settlements" tab The settlement account with the counterparty is 3310 "Short-term accounts payable to suppliers". The advance account — if there was a prepayment. Usually filled in automatically. 4. Worked example with entries Situation. On September 3, 2026, LLP "Astana-Trade" received 100 refrigerators at 200,000 ₸ = 20,000,000 ₸ (account 1330). On September 6, the carrier LLP "CargoLine" issued an act for delivery: 500,000 ₸ plus 16% VAT. We enter "Receipt of additional expenses": - Counterparty — LLP "CargoLine", contract "With supplier". - Expense amount — 500,000 ₸, VAT on top, rate 16%. - VAT = 500,000 × 16% = 80,000 ₸. Total payable to the carrier — 580,000 ₸. - Allocation method — "By amount". There is a single item, so all 500,000 ₸ will fall on the refrigerators. Entries upon posting: Dr Cr Amount, ₸ Description 1330 3310 500 000 Delivery included in the cost of the goods 1420 3310 80 000 VAT to be credited on delivery Result. The cost of the batch grew to 20,500,000 ₸. The cost of one refrigerator became 205,000 ₸ instead of 200,000. The payable to the carrier — 580,000 ₸ (on 3310). If there had been two refrigerator models with different values, with the "By amount" method the delivery would have been allocated proportionally: the more expensive batch — the more expense on it. 5. Types of operation The document serves several scenarios — the type is determined by the nature of the expense and the object: - Additional expenses on inventory (goods, materials) — delivery, loading, storage, customs, insurance of a batch. The expense goes to the debit of 1330/1310. - Additional expenses on fixed assets / equipment — costs that increase the initial value of the acquired fixed asset before it is put into operation. - Allocation "By amount" and "By quantity" — two algorithms for spreading a single amount over several positions. 6. What is generated upon posting Accounting entries: - Dr 1330 / 1310 Cr 3310 — the amount of the expense into the cost of inventory. - Dr 1420 Cr 3310 — VAT to be credited (if the expense is taxable). Electronic documents. This document itself does not issue an ESF — you are the recipient of the service. The ESF comes from the carrier; you reflect and confirm it in the section for working with IS ESF (incoming ESFs). An SNT for transport services is not issued — an SNT accompanies goods, not a service. Register movements: - Inventory accounting registers (batches, cost) — an increase in the value of the stock balances. - VAT registers (accounting of creditable VAT, purchase ledger) — the amount to be credited. - Settlements with counterparties — the payable to the service supplier. 7. Printed forms - Receipt of additional expenses — the internal form of the document. - Accounting reference (based on the document's movements). The act of completed work and the invoice are provided by the service supplier itself — they are not printed from this document, since you are the receiving party. It is more convenient to check the movements via the "Dr/Cr" button (a report on the document's entries). 8. Common mistakes "The amount of allocated expenses does not match the amount of the document" — you changed the amount in the header or a row in the table, but did not click "Allocate". Click the allocation button again so that the "Additional expense" column matches the amount. "Item is not filled in in row N" — you added an empty row. Delete it or specify a product. "Could not find a batch for the item…" — you are allocating the expense to goods that are not in the balances (sold, written off, not yet received). Enter the document on the basis of the actual receipt or check the warehouse and the date. VAT was not credited — the incoming ESF from the carrier is not reflected, or the rate is set to "Without VAT". Check the rate and the presence of a confirmed supplier ESF. "The contract type does not correspond to the operation" — the contract specifies the type "With customer". Change it to "With supplier". 9. FAQ How does "Receipt of additional expenses" differ from an ordinary "Receipt of services"? Receipt of services writes the cost off to the period's expenses (section 7 accounts). Additional expenses include the cost in the cost of the goods (account 1330) — the value of the stock grows, and it will hit expenses only upon sale. What is the VAT rate on delivery in 2026? The standard VAT rate in the RK from 2026 is 16%. If the carrier is a non-VAT payer — "Without VAT". Can one expense be allocated over several receipt waybills? Yes. On the "Goods" tab add positions from different receipts, set the total amount and click "Allocate" — it will be spread over all rows. How to choose the allocation method — "By amount" or "By quantity"? "By amount" — when the expense is logically tied to value (insurance, commission). "By quantity" — when it is tied to units, weight, volume (transport per pallet). The universal choice is "By amount". What if the goods have already been partially sold? The expense can be allocated only to the balance in the warehouse. The additional expense will not fall on the sold part through this document — its cost has already been formed. The remaining amount is charged to expenses by a separate document. Does an additional expense increase the initial value of a fixed asset? Yes, if the fixed asset has not yet been put into operation — the expenses accumulate on the investment account and will enter the initial value upon commissioning. Do I need to enter an SNT or ESF from this document? No. You are the recipient of the service. The ESF is issued by the carrier, you only accept it in incoming IS ESF. An SNT for a service is not issued. Why, after posting, did the cost of the goods grow, but there are no expenses in the profit and loss report? That is how it should be. The expense is "hidden" in the value of the stock on account 1330. It will enter the cost of sales (7010) only when you sell the goods. Can the document be entered without linking it to a receipt? You can create it manually and select the item, but the system must find a batch in the balances. Entering it on the basis of a receipt is more reliable — it eliminates the "batch not found" error. How to check that the expense was recorded correctly? The "Dr/Cr" button will show the entries. Debit 1330 — the amount into the goods, debit 1420 — VAT to be credited, all against 3310. 10. Related documents On the basis of which it is entered: - "Receipt of goods, works, services" — the most frequent source; the tabular section with goods is filled in automatically. What is related / entered afterwards: - "Write-off from the current bank account" or "Cash disbursement order" — payment to the carrier against the payable that arose on 3310. - Incoming ESF (IS ESF) — to confirm the VAT credit for the service. - "Sale of goods and services" — already taking into account the increased cost, when the goods go for sale. The material was prepared based on release 3.0.74.2 of the "Accounting for Kazakhstan" configuration (revision 3.0). Check your release via "Help" → "About the program": there the platform version and the configuration number are indicated. Upon updating, the location of individual fields may change, but the principle of allocating expenses into cost remains the same. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_