---
title: "Different VAT accounts in the Sales of Goods and Services document — how to fix"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/raznye-scheta-nds-v-dokumente-realizaciya-tovarov-i-uslug-en
source: BuhGPT
---

# Different VAT accounts in the Sales of Goods and Services document — how to fix

> **TL;DR:** In short: if in the "Sales of goods and services" document one of the inventory lines has a VAT account that differs from the others (for example, 1421 instead of 3131 ), this is almost always the result of a manual adjustment to a specific line rather than a program malfuncti

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In short: if in the "Sales of goods and services" document one of the inventory lines has a VAT account that differs from the others (for example, 1421 instead of 3131), this is almost always the result of a manual adjustment to a specific line rather than a program malfunction. The solution is to open the problematic item, check the VAT accounting account, and manually replace it with the correct one (for this operation — 3131, as in the other lines). After that, the document will post correctly.

Why one document ended up with different VAT accounts

In the standard "1C:Accounting for Kazakhstan" configuration, the VAT accounting account in the tabular section of a sales document is filled in automatically based on the item settings, the type of operation, and the accounting policy. When all lines are filled "as is," their VAT account is the same. Different accounts within a single document usually appear for one of the following reasons:

- the VAT account in a particular line was changed manually by the user (accidentally or deliberately);

- the line was copied/transferred from another document or imported, where different settings applied;

- for a specific inventory item, parameters differing from the others are set in the reference book or in the accounting accounts, and they were "pulled" specifically into that line.

Essentially, this is a technical typo or manual intervention in the postings, not a system error — that is why the correction is made manually, directly in the sales document itself.

How to identify the "odd" line

- Open the "Sales of goods and services" document that is not posting or raising questions.

- Go to the tab with goods (inventory) and find the column with the VAT accounting account.

- Compare the values across all lines: most items will have one account (for example, 3131), and one or two — a different one (1421).

- Note the line whose account differs from the others — that is the source of the problem.

Step-by-step correction

- Place the cursor in the problematic line of the tabular section.

- In the VAT accounting account column, replace the value with the correct account — 3131, if this account should be used for this operation (as for the other items in the document).

- Make sure the other line details (item, VAT rate, amount) remain correct and did not "shift" during the edit.

- Re-post the document. After the correction, the account in the problematic line will match the others, and the document will post correctly.

- Check the generated VAT postings — they should all fall on a single account across all lines of the operation.

How to make sure the correction is right

Before changing the account, it is worth understanding which one is correct specifically for your operation. Use the other lines of the same document and similar previously posted sales documents as a reference: if 3131 is used throughout your standard operation, then the deviation in one line is an error and should be brought into line with the common account. If, however, for some reason a different accounting account really is intended for a specific item, then the correct approach is not to change the line, but to check the settings of the others.

- See which VAT account is filled in automatically when creating a new line with the same item.

- Check against the accounting account settings for the item and the accounting policy.

- Compare with the postings of previous correctly posted sales for the same operation.

To avoid "catching" a mismatch between postings and reporting

Different VAT accounts in a single document are not only a posting issue but also a potential source of discrepancies later on: in the trial balance, at period closing, and when generating VAT tax reporting. Therefore, after the correction it is useful to:

- generate a trial balance for the VAT accounts for the period and make sure the "extra" account is no longer used for this operation;

- check that the document is correctly reflected in the VAT registers and in the subsequent issuance of the ESF;

- if necessary, check whether there are similar errors in other sales documents for the same period (the same counterparty, the same item).

Common mistakes

- Changing the account "at random" without checking against the other lines and similar documents — and getting a new discrepancy.

- Fixing one line while forgetting to check the others — if there are several such lines, the document will fail to post again.

- Not re-posting the document after the correction, so that the old postings remain in the database.

- Correcting the postings manually in the document movements rather than in the tabular section itself — at the next re-posting the edit will "fly off."

- Ignoring the cause — if the account is constantly filled in incorrectly, it is worth checking the item and accounting policy settings rather than fixing each document manually.

What to check

- Which VAT account is used for most lines of the document and for similar operations — this is your reference (3131 in the described case).

- Whether all lines of the tabular section are brought into line with a single account after the edit.

- Whether the document has posted and how the VAT postings were generated.

- The accounting account settings for the item and the accounting policy — so that the deviation does not recur.

- Whether there are similar discrepancies in other sales documents for the period and whether they are correctly reflected in the VAT registers and when issuing the ESF.

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