Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have filled out the VAT declaration (form 300.00), and in the "VAT payable" line, there is, say, 80,000 ₸. The chief accountant asks: "Where does this number come from?" Or the counterparty sent a reconciliation act, and the taxable turnover does not match yours. Opening each sale and purchase one by one is time-consuming. This is exactly why there is the report "Breakdown of VAT Indicators": you specify the period, the indicator — and see a list of all documents, electronic invoices (ESF), and turnovers that make up this total figure. This is your "microscope" for VAT.
1. Purpose
The report breaks down any summary indicator for VAT (taxable turnover, turnover at zero rate, VAT to be accrued, VAT to be credited, VAT payable/refundable) into the documents that constitute it. It does not change data or make entries — it only shows what the amount consists of and where to look for discrepancies.
2. Where to find
- Menu: section "Reports" → group "VAT" → "Breakdown of VAT Indicators".
- The report can also be opened directly from the declaration 300.00 and from the report "VAT Accounting Analysis" — right-click on the cell with the amount → "Break down".
- Through the navigation link: File → "Go to navigation link", paste:
e1cib/list/Report.BreakdownOfVATIndicators
Copy the line, click "Go" — the report will open without searching through the menu.
2a. How to find out your release
"Help" → "About the program" (or the "i" icon on the panel). The window will display two lines: platform version (for example, 8.3.25) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older, some settings may be named differently, and the default VAT rate may differ.
3. How to fill out
This is a report, so you do not "post" it, but generate it. Fill out the header and click "Generate" (or F5).
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Period (from … to …) | Yes | Sets the tax period. For VAT in the RK, the period is quarterly. If you set a month instead of a quarter, you will only see part of the turnover, and the figure will not match the declaration. |
| Organization | Yes | Filters data by your legal entity. With multiple organizations, an empty field will mix turnovers — the breakdown will become meaningless. |
| Indicator | Yes | What exactly we are breaking down: taxable turnover, turnover at 0%, exempt, VAT to be accrued, VAT to be credited, VAT payable. If you choose the wrong indicator, you will get documents from someone else. |
| VAT Rate | No | Filter 16% / 0% / "Without VAT". Leave it blank to see all rates; set it to 16% to exclude export and preferential turnovers. |
| Counterparty | No | Narrow down to one supplier/buyer — what you need for the reconciliation act. |
| Contract | No | Even more precise — to a specific contract. |
| Detailing / Grouping | No | By document, by counterparty, by ESF, by invoice. For reconciliation, "by counterparty" is more convenient, for error searching — "by document". |
| Only posted | No (default is on) | If unchecked, unposted documents will be included in the breakdown — you will see "drafts" that have not yet entered the declaration. |
Order: period → organization → indicator → filters if necessary → "Generate".
4. An example with numbers
Condition. 3rd quarter of 2026 (July–September).
- Sale of goods: selling price 1,000,000 ₸ excluding VAT, VAT at 16% = 160,000 ₸. Cost of goods — 700,000 ₸.
- Purchase of goods: purchase price 500,000 ₸, VAT 16% = 80,000 ₸ (taken into account by the supplier's ESF).
Entries that formed the source documents (which the report analyzes):
Sale (document "Sale of Goods and Services"):
| Debit | Credit | Amount, ₸ | Meaning |
|---|---|---|---|
| 1210 | 6010 | 1,000,000 | Revenue from sales, receivable from the buyer |
| 1210 | 3130 | 160,000 | Accrued VAT 16% payable |
| 7010 | 1330 | 700,000 | Cost of goods written off |
Purchase (document "Receipt of Goods and Services"):
| Debit | Credit | Amount, ₸ | Meaning |
|---|---|---|---|
| 1330 | 3310 | 500,000 | Goods received |
| 1420 | 3310 | 80,000 | VAT refundable (to be credited) |
What "Breakdown of VAT Indicators" will show.
We generate with the indicator "VAT payable" for Q3 2026:
| Indicator | Turnover, ₸ | VAT, ₸ |
|---|---|---|
| Taxable turnover from sales (16%) | 1,000,000 | 160,000 |
| VAT to be credited from purchases (16%) | 500,000 | 80,000 |
| VAT payable (line 300.00.030) | — | 80,000 |
Double-click on the line "160,000" — a list of sales documents with dates, ESF numbers, and counterparties will unfold. This way, you can find, for example, that an extra sale "sneaked" into the turnover or, conversely, the supplier's ESF for credit was lost. The total of 80,000 ₸ exactly matches the credit balance of account 3130 and the line of the declaration.
5. Variants (types) of the report
"Breakdown of VAT Indicators" is a report, so instead of "types of operations," it has variants of generation by the selected indicator:
- Taxable turnover from sales (rate 16%).
- Turnover subject to zero rate (export, international transport).
- Exempt turnover / released.
- VAT to be accrued (from all taxable turnovers and adjustments).
- VAT to be credited (for purchases with ESF).
- VAT payable / refundable from the budget — the final difference.
- Adjustments of turnover and credit (for additional and corrected ESF).
6. What is generated when forming the report
The report does not make accounting entries, does not create ESF/SNT, and does not move registers — this is its fundamental difference from a document. It only reads already existing data:
- accumulation register "VAT to be accrued" and "VAT to be refunded (credited)";
- entries on account 3130 "VAT payable" and 1420 "VAT refundable";
- information from issued and received ESF (ESF IS) and SNT.
The result is a screen (tabular) form with the ability to break down to the primary document. No movements in the database occur after clicking "Generate."
7. Print forms
The report does not have a separate "form" — the printed form is the generated report itself. Available:
- Print of the tabular document (Ctrl+P) — with preservation of groupings.
- Save as… — in Excel (
.xlsx), PDF,.mxl. - Send by email directly from the report form.
8. Common errors
"Mandatory field 'Organization' not filled out" — select an organization in the header. With one organization in the database, it is automatically filled in; with several — manually.
The report total does not match the declaration 300.00. Most often, the reason is a different period (the report shows a month, while VAT is calculated for a quarter) or unposted documents are included. Check the "Only posted" checkbox and the period boundaries.
"The report contains no data." The indicator is selected, but there are no turnovers for the period, or the filter is too narrow (counterparty/rate). Remove unnecessary filters and regenerate.
Discrepancy in credit with ESF IS. If the VAT to be credited in the report is less than expected, it means that some receipts do not have registered received ESF, and VAT has not been credited. Check the "Receipt" documents for the presence of attached ESF.
Duplication of amounts during breakdown. This occurs if multiple ESF (main + corrected) have been issued for one sale. Group "by document," not "by ESF," to see the actual turnover.
9. FAQ
Q: What is the difference between "Breakdown of VAT Indicators" and "VAT Accounting Analysis"? A: "Analysis" shows a summary picture and control ratios for all VAT. "Breakdown" delves into one indicator and breaks it down to specific documents and ESF.
Q: Why is the rate 16% in the report, while in older materials it is 12%? A: Since 2026, the basic VAT rate in Kazakhstan is 16%. The value of 12% refers to periods before the reform. For turnovers in 2026, use 16%.
Q: For which period should the VAT report be generated? A: The tax period for VAT in the RK is quarterly. Set the quarter boundaries (for example, 01.07.2026–30.09.2026), otherwise the total will not match form 300.00.
Q: Does the report make entries? A: No. This is a report; it only reads data. Entries on account 3130 "VAT payable" are formed by the documents of sale, purchase, and "Month Closure."
Q: How to go from the report to the primary document? A: Double-click on the line or amount — a breakdown will open, and from it — the document itself (sale, receipt, ESF).
Q: The report does not show VAT to be credited for the receipt — why? A: VAT is credited only if there is a registered received ESF and the correct rate in the receipt document. Check that there is an ESF for the receipt and that the rate of 16% is indicated.
Q: Can zero rate and export be broken down? A: Yes, select the indicator "Turnover subject to zero rate" — you will see export sales for which SNT has been issued and export has been confirmed.
Q: How to export the breakdown for the reconciliation act with the counterparty? A: Set the filter by counterparty, grouping "by counterparty/document," then "Save as…" → Excel and attach it to the act.
Q: Why does the counterparty have a different turnover amount? A: Generate a breakdown for this counterparty and check the numbers and dates of the ESF. Usually, the discrepancy is due to an unaccounted or corrected ESF on one side.
Q: Does the report take into account adjustments and corrected ESF? A: Yes, select the indicator "Adjustments of turnover and credit" — additional and corrected ESF are shown as separate lines.
10. Related documents
- Data sources for the report: "Sale of Goods and Services," "Receipt of Goods and Services," "Invoice (ESF) issued/received," "SNT," corrective ESF, "Month Closure" (calculation of VAT payable on account 3130).
- Where the breakdown leads: to primary documents and to the regulated report "VAT Declaration (form 300.00)" — the report serves as a check of its indicators before submission.
- Used nearby: "VAT Accounting Analysis," "Purchase/Sale Book" (ESF registers), turnover and balance sheet for accounts 3130 and 1420.
How to find out your release
"Help" → "About the program" — there you will find the version of the 1C:Enterprise platform and the configuration release. This instruction was compiled and verified on "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. In other releases, the names of fields and the composition of indicators may differ.