Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You handed over customer-supplied raw materials to a processor — grain, metal, fabric. A month passed. He returned the finished products and sent an act for the processing services. But in your records the raw materials still "hang" as transferred to a third party, there are no finished products, the services are not recorded, and the input VAT is not credited. You cannot close the month with such a "tail". This is exactly what the document "Receipt from Processing" is for: with a single posting you receive the products, write off your raw materials into their cost, and account for the processor's invoice.
1. Purpose
The document is used by the customer of tolling processing. It records the return of products manufactured by the processor from your raw materials, writes off the transferred materials into the cost, and reflects the cost of the processing services together with the input VAT. This is the "counterpart" document to "Transfer of Raw Materials for Processing".
2. Where to Find It
Section "Production" → block "Processing" → "Receipts from Processing" → the "Create" button. In some interfaces the link is duplicated in the "Purchases" section.
A quick way to open the list directly in 1C: menu "Tools" → "Go to navigation link" (or Ctrl+click on the navigation line) and paste:
e1cib/list/Документ.ПоступлениеИзПереработки
2a. How to Find Out Your Release
"Help" → "About the Program" (or the "i" icon in the upper right corner). It shows the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release differs, individual fields and printed forms may look different.
3. How to Fill It Out
Header
| Field | Why it is needed / what happens if you make a mistake |
|---|---|
| Organization (mandatory) | Your legal entity acting as customer. With several organizations in the database, the wrong choice will send the postings and VAT to the wrong company. |
| Counterparty (processor) (mandatory) | The one to whom you gave the raw materials. The settlement under 3310 and the link with the ESF are pulled through it. If you make a mistake, the debt will "hang" on the wrong supplier. |
| Contract (mandatory) | A contract of the type "With supplier" (processing is the purchase of a service). Without it the settlement will not be generated; for a currency contract the exchange rate is taken from here. |
| Warehouse | Where you receive the products. Affects warehouse accounting and balances. |
| Date, Number | The date determines the posting period and the exchange rate. Set the date of the actual return of the products. |
Tabular section "Products" (what you got back)
- Item — finished products or a semi-finished product manufactured from your raw materials.
- Quantity, Price (planned), Amount — the planned (accounting) valuation. The actual cost will be assembled from raw materials and services at month closing.
- Accounting account — by default 1320 "Finished products" (or 1330 "Goods", if you receive goods for resale).
- Specification — if you keep records by specifications, it helps to automatically select the materials to be written off.
Tabular section "Services" (processor's invoice)
- Item/Description — the processing service.
- Amount — the cost of services excluding VAT.
- VAT % — for Kazakhstan in 2026 it is 16% (not 12%!). Check the rate in the line — old templates may insert 12%.
- Cost account / allocation account — the cost of services is allocated to the cost of products (included in 1320), the VAT account is 1420 "VAT recoverable".
Tabular section "Materials" (your raw materials to be written off)
- Item and Quantity — how much raw material actually went into the products.
- Accounting account — the account where the inventories transferred for processing are recorded (by default 1350 "Other inventories", the sub-account for those transferred to a third party). It is from here that the raw materials are written off into the cost.
- If there is no balance for this raw material on this account, it means that "Transfer of Raw Materials for Processing" has not been posted. Posting will produce an error.
Tabular section "Returnable waste" (if any)
- Waste (shavings, offcuts) that the processor returned together with the products. It is received to 1310/1350 and reduces the cost of the products.
Mandatory minimum for posting: Organization, Counterparty, Contract, at least one product line, and correctly specified accounting accounts.
4. Worked Example with Postings
Situation. LLP "Astyk" transferred 1,000 kg of grain with an accounting value of 500,000 ₸ to a flour mill. The mill ground it into flour and returned 850 kg of flour. The processing services amounted to 200,000 ₸ + VAT 16% = 32,000 ₸, a total invoice of 232,000 ₸. Returnable waste (bran) — 100 kg for 8,000 ₸.
You fill in:
- Products: Flour, 850 kg, account 1320.
- Services: "Grain processing", 200,000 ₸, VAT 16% = 32,000 ₸.
- Materials: Grain, 1,000 kg, 500,000 ₸, account 1350.
- Returnable waste: Bran, 100 kg, 8,000 ₸.
Postings on posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1320 | 1350 | 500,000 | Raw materials written off into the cost of flour |
| 1320 | 3310 | 200,000 | Processing services into the cost |
| 1420 | 3310 | 32,000 | Input VAT on services (to be credited) |
| 1310 | 1320 | 8,000 | Waste received (reduces the cost) |
Result. The actual cost of the flour = 500,000 + 200,000 − 8,000 = 692,000 ₸ for 850 kg (≈ 814 ₸/kg). The debt to the mill under 3310 is 232,000 ₸, VAT to be credited is 32,000 ₸. Record the payment separately: Dr 3310 Cr 1030.
5. Types of Operation
The document covers several scenarios:
- Manufacture of finished products from customer-supplied raw materials (account 1320).
- Receipt of goods/materials after processing (accounts 1330/1310).
- Write-off of transferred raw materials into the cost (from 1350 or another account of transferred inventories).
- Accounting for the processor's services with inclusion in the cost and VAT to be credited.
- Receipt of returnable waste that reduces the cost.
6. What Is Generated on Posting
- Accounting entries — for products, services, VAT, raw materials, and waste (see the example).
- VAT register — movement of input VAT on processing services (the supplier's invoice), generates data for crediting in the 300.00 declaration.
- Warehouse registers — receipt of products to the warehouse, write-off of raw materials from the off-balance/on-balance accounting of transferred inventories.
- Settlements — debt under 3310 to the processor.
- ESF (incoming): the processor issues you an ESF for services through the ESF IS. You register it as an incoming invoice (the ESF registration button in the document or through the ESF journal). When customer-supplied raw materials and products move, an SNT may be issued — it is issued by the party moving the goods.
7. Printed Forms
Available from the document:
- Receipt order (for receiving products/materials to the warehouse);
- M-4 (receipt order in the warehouse accounting form, if used);
- the document "Receipt from Processing" itself.
The ESF for processing services is printed from the ESF IS / the electronic invoice journal, not from the body of the document.
8. Common Mistakes
"The value of the attribute 'Counterparty contract' is not filled in" No contract is selected. Create/select a contract of the type "With supplier" — processing is accounted for as the purchase of a service.
"There is not enough quantity/amount to write off on account 1350" (or a negative balance of transferred inventories) The raw materials were not transferred by the document "Transfer of Raw Materials for Processing", or less was transferred than you are writing off. Post the transfer or reduce the quantity on the "Materials" tab.
"Accounting account not specified" in the product/materials line Fill in the accounts: 1320 — products, 1350 — transferred raw materials, 1420 — VAT on services. An empty account blocks posting.
VAT calculated at the 12% rate An old template inserted an outdated rate. Correct it to 16% — since 2026 this is the base VAT rate in the RK.
"Document not posted: the VAT amount in the ESF and in the document do not match" The amount/rate in the registered ESF differs from the services line. Bring them into line, otherwise the VAT will not be credited correctly.
9. FAQ
Who prepares the "Receipt from Processing" — the customer or the processor? The customer (the tolling party). The processor keeps records with their own documents ("Processor's Report", "Sale of Services").
What is the VAT rate on processing services in 2026? 16%. The value 12% is outdated — check that the services line shows 16%.
On which account are the raw materials held until return? On the account of inventories transferred for processing (by default 1350). They get there via the document "Transfer of Raw Materials for Processing" and are written off into the cost upon receipt.
Where is the cost of the processor's services allocated? To the cost of the manufactured products (account 1320), and the input VAT to 1420 to be credited.
How to account for returnable waste? Enter it on the "Returnable waste" tab. It is received (Dr 1310/1350) and reduces the cost of the products.
Why does the actual cost differ from the planned price in the document? In the document you set the planned (accounting) valuation. The actual cost = raw materials + services − waste, and it is finally formed at month closing.
Is an ESF needed and who issues it? Yes. The ESF for processing services is issued by the processor through the ESF IS, you register it as incoming and take the VAT to be credited. When goods move, an SNT may be issued.
What to do with the debt to the processor? It is reflected on 3310. Record the payment separately with a payment order/write-off: Dr 3310 Cr 1030.
Can you receive goods for resale from processing instead of finished products? Yes, specify account 1330 "Goods" in the product line — the scenario is supported.
What to do if the processor returned less product than expected (shrinkage, losses)? Write off the actually consumed raw materials on the "Materials" tab. Rated losses will go into the cost, above-norm ones are recorded separately as a write-off.
10. Related Documents
- On the basis of what it is entered: "Transfer of Raw Materials for Processing" (without it the raw materials are not recorded as transferred and cannot be written off).
- What is entered on the basis of / alongside: "Payment order (outgoing)" and "Write-off from bank account" for paying for services; registration of an incoming ESF; "Sale of Inventory and Services" — when you sell the received products (Dr 7010 Cr 1320, Dr 1210 Cr 6010, VAT Dr 1210 Cr 3130).
How to Find Out Your Release
"Help" → "About the Program" — there you will find the platform version and the configuration release. Check the instruction against your release: the location of fields and printed forms may change between releases.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.