Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The supplier sent an act and invoice for the software platform you purchased for the company. The act states 1,392,000 ₸ "including VAT", while you expected exactly 1,200,000 ₸, as discussed in negotiations. The difference is the VAT of 16%. The goods are not received in stock, and you cannot amortize them yet. You need a document that will place the asset on the balance sheet as an intangible asset, account for the input VAT, and show the debt to the supplier. This is "Receipt of Intangible Assets".
1. Purpose
The document records the acquisition of an intangible asset from the supplier: licenses, trademarks, software, patents, know-how. It forms the cost of the intangible asset, reflects the input VAT, and the debt to the counterparty. This document does not initiate the accrual of depreciation — for that, the asset must first be accepted for accounting.
2. Where to find
Section "Fixed Assets and Intangible Assets" → "Receipt of Intangible Assets" (in some interfaces — the block "Intangible Assets"). A journal will open, with the "Create" button.
Quick way: menu "Service" → "Go to navigation link", paste:
e1cib/list/Document.ReceiptOfIntangibleAssets
2a. How to find out your release
"Help" → "About the program" (or the "i" icon on the panel). There are two lines: platform version (for example, 8.3.24) and configuration release — for example, "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions below are written for this release; in other versions, the location of fields may differ slightly.
3. How to fill out
Before entering the document, create an asset card in the directory "Intangible Assets" ("Fixed Assets and Intangible Assets" → "Intangible Assets"): name, type of intangible asset, useful life. Without a card, you cannot fill in the line in the document.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Organization | Yes | Whose purchase it is. In a database with multiple companies, an incorrect choice will place the intangible asset on the wrong balance and distort the VAT in declaration 300.00. |
| Date | Yes | Date of asset recognition and period of entries. Set the date of the act/invoice. If you set it earlier than the date of the contract — the document will not be processed. |
| Number | Yes | Assigned automatically, do not change. |
| Counterparty | Yes | Supplier of the intangible asset. The contract and data for the incoming electronic invoice (ESF) will be pulled from it. |
| Contract | Yes | Only type "With Supplier". Determines the settlement account (3310) and currency. If a contract of another type is substituted — settlements will go to the wrong account. |
| Currency / Settlement Account | Yes | By default, tenge and 3310. When importing a license in a foreign currency, the exchange rate appears here — it affects the ruble... tenge valuation of the asset. |
Table part (tab "Intangible Assets"):
| Column | What to enter |
|---|---|
| Intangible Asset | Selection from the directory. Mandatory. |
| Amount | Cost excluding VAT. This is the future balance sheet value. |
| % VAT | Set 16% (Kazakhstan, 2026). If the supplier is not VAT registered — "Without VAT". |
| VAT Amount | Calculated automatically from the amount and rate. |
| Total | Amount + VAT — verify with the total of the supplier's act. |
| Accounting Account for Intangible Assets | By default 2730 "Other Intangible Assets". |
| Accounting Account for VAT | 1420 "VAT to be refunded". |
At the bottom of the document:
- Invoice (incoming) — by the hyperlink "Register" enter the number and date of the supplier's ESF. Without a registered invoice, VAT will not be credited.
- Comment — for yourself: contract details, responsible person.
Click "Process and Close".
4. Detailed example with entries
Condition: LLP "Astana-Soft" purchases a perpetual license for a CRM platform. According to the act and supplier's ESF, LLP "IT-Vendor":
- Cost excluding VAT — 1,200,000 ₸
- VAT 16% — 192,000 ₸
- Total to pay — 1,392,000 ₸
Fill out "Receipt of Intangible Assets": counterparty — IT-Vendor, contract "With Supplier", in the table asset "CRM platform", amount 1,200,000, VAT 16%. Register the incoming ESF.
Entries upon processing:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 2730 | 3310 | 1,200,000 | Intangible asset recognized at acquisition cost |
| 1420 | 3310 | 192,000 | Input VAT 16% recognized |
The total credit for 3310 — 1,392,000 ₸ debt to the supplier.
Payment (document "Withdrawal from Bank Account"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3310 | 1030 | 1,392,000 | Paid to the supplier from the current account |
After this, the asset is introduced into operation with a separate document "Acceptance of Intangible Assets", setting the term and method of depreciation — only then will monthly entries Dr expenses Cr 2740 occur.
5. Types of operations
The document is designed for acquisition of intangible assets for a fee from the supplier (licenses, software, trademarks, patents, intellectual property objects). For assets created within the company or received as a contribution to the authorized capital, other documents are used (see section 10). You can split one purchase into several lines — if the act includes a package of objects.
6. What is formed upon processing
- Accounting entries — according to the register "Economic Accounting": cost on 2730, VAT on 1420, debt on 3310.
- VAT movements — entries in the VAT accounting registers: the amount to be credited will appear in declaration 300.00 after registering the incoming ESF.
- Settlements with the counterparty — register of settlements under the contract with the supplier.
- Information about the intangible asset — register with the asset data (initial cost), which will then be picked up by "Acceptance for Accounting".
- Incoming invoice (ESF) — registered via hyperlink; data is verified with the ESF information system.
The document does not issue an outgoing ESF or invoice — you are the buyer, these electronic documents are generated by the supplier; you only register the incoming ESF.
7. Printed forms
By clicking "Print", the following are available:
- Accounting certificate — breakdown of the document's entries.
The acceptance act and invoice are the supplier's primary documents; the ESF is viewed and confirmed in the ESF information system cabinet. The card and act of entering the intangible asset are printed from the document "Acceptance for Accounting of Intangible Assets".
8. Common errors
"The value of the attribute 'Accounting Account for Intangible Assets' is not filled in" — the line in the table has an empty account. Manually set 2730 or set the default account in the asset card.
"The contract in the document does not correspond to the type 'With Supplier'" — a contract with the buyer or another type was selected. Open the contract card, change the type, reselect in the document.
VAT did not get credited / empty line in 300.00 — the incoming ESF is not registered. Open the document, via the hyperlink "Register" enter the number and date of the supplier's ESF, reprocess.
"Document date is earlier than the contract date" — you set the act date earlier than the contract date. Correct the contract or document date.
VAT amount does not match the act by 1–2 ₸ — rounding line by line. Manually enter the VAT amount from the ESF in the column — the supplier's data takes priority.
Processed, but depreciation is not accrued — this is normal: "Receipt of Intangible Assets" only recognizes the asset. Enter "Acceptance for Accounting of Intangible Assets".
9. FAQ
What is the VAT rate in 2026? 16%. The previous 12% in Kazakhstan will not be in effect from 2026 — when entering, choose 16%.
On which account is the intangible asset accounted? Cost — on account 2730 "Other Intangible Assets", input VAT — on 1420 "VAT to be refunded", debt to the supplier — on 3310.
Why is there no depreciation after processing? The document only places the asset on the balance sheet. Depreciation starts after "Acceptance for Accounting of Intangible Assets", where you set the term and method.
Is an ESF needed to credit VAT? Yes. Without a registered incoming ESF, the VAT amount will not be credited and will not appear in declaration 300.00.
The supplier operates without VAT — what to put? In the column "% VAT" select "Without VAT". Then the entire amount of the act will be attributed to the cost of the intangible asset (2730), account 1420 will not be used.
Can several intangible assets be accounted for in one document? Yes, add lines in the table part — one for each object from the act.
How to account for an intangible asset purchased in foreign currency? Specify the currency in the contract and the exchange rate on the document date. The cost will be converted to tenge at this rate — it will become the initial cost.
Where does an intangible asset costing less than the limit go? Low-value intellectual property objects may be expensed immediately according to accounting policy, rather than through intangible assets. In this case, use the service/other receipt document instead of "Receipt of Intangible Assets".
What to do if the supplier sent a correction of the amount? Enter a corrective document based on "Receipt of Intangible Assets" or, before acceptance for accounting, adjust the amount and reprocess, synchronizing the ESF.
In the act, the total amount is stated, but VAT is not separated — what to do? If the supplier is a VAT payer, separate 16% by calculation (amount ÷ 1.16 × 0.16); if not — set "Without VAT".
10. Related documents
- Basis (before): "Invoice from Supplier", contract with the supplier, incoming ESF from the ESF information system.
- Based on (after): "Acceptance for Accounting of Intangible Assets" (introduction into operation, start of depreciation), "Withdrawal from Bank Account" / "Cash Expense Order" (payment), "Registration of Incoming ESF".
- Related: "Depreciation of Intangible Assets" (regulatory operation for month-end closing), "Write-off of Intangible Assets", "Inventory of Intangible Assets".
How to find out your release
"Help" → "About the program" — there you will find the platform version and configuration release. If your release differs from the one stated below, the location of certain fields may change slightly, but the logic of the document remains the same.
The guideline is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.