Verified in release 3.4.5.21 of Trade Management for Kazakhstan (version 3.4).
A client sent you a signed certificate for 1 160 000 ₸, while the shipment amount in your database is 1 044 000 ₸. You open the delivery note and find the old price and the VAT rate that applied before 2026 instead of 16%. Sound familiar? The “Sale of Goods and Services” document is where you verify exactly what was supplied to the customer and at what price, accrue VAT, write off the cost of sales, and issue an electronic invoice. Make a mistake here and everything will be out of balance: settlements, inventory, and the VAT return. Let us go through it step by step.
1. Purpose
The document records the sale of goods and services to a customer: it recognizes revenue, accrues VAT payable, writes off the cost and goods from the warehouse, and creates the customer’s receivable. Electronic documents—electronic invoices and ACNs—are issued on its basis.
2. Where to find it
“Sales” → “Sales Documents (All)” or “Sales” → “Sale of Goods and Services”. The “Create” button opens a new document.
Quick method: copy the navigation link e1cib/list/Документ.РеализацияТоваровУслуг and open it through “Service” → “Go to Navigation Link” or by pressing Ctrl+F11.
2a. How to find your release
“Help” → “About”—the question-mark icon in the upper-right corner. The window shows the platform version, for example 8.3.24, and the configuration release—the same “3.4.5.21” number. If you have a different release, some fields and print forms may look different.
3. How to complete it
We will review the fields by group. Bold text marked “required” identifies fields without which the document cannot be posted or will be completed incorrectly.
Header
Field | Purpose and consequences of an error |
|---|---|
Organization (required) | The entity on whose behalf the sale is made. It determines the seller’s details, accounting data, and information in the electronic invoice. An error will cause the transaction to be recorded under another organization. |
Counterparty (required) | The customer. The BIN/IIN and electronic invoice data are populated from the counterparty record. If you select the wrong counterparty, the receivable will be recorded against the wrong customer and incorrect details will be included in the electronic invoice. |
Contract (required) | Determines the currency, settlement procedure, and terms of sale. If the wrong contract is selected, the sale may not be matched to the payment in mutual settlements. |
Agreement | Contains the terms of sale: discounts, price type, and payment term. When the document is completed, prices may be populated automatically from the agreement. |
Warehouse (required) | The warehouse from which the goods are written off. An incorrect selection will cause the goods to be written off from the wrong storage location or trigger an insufficient stock message. |
Date and number (required) | The date determines when the transaction is recognized, the applicable VAT rate, and the tax period. The number is assigned automatically. |
Transaction | The transaction type, for example “Sale” or “Shipment without transfer of title.” The selected option determines the set of document fields. |
“Goods” table
Field | Purpose and consequences of an error |
|---|---|
Item (required) | What you are selling. The accounting parameters and product information used to complete electronic documents are populated from the item record. |
Quantity (required) | The quantity of goods being shipped. If the quantity exceeds the available stock, inventory control may prevent posting. |
Price (required) | Price per unit. Check whether it is stated including or excluding VAT: the calculation procedure depends on the “Prices include VAT” flag. |
VAT % (required) | In Kazakhstan, the standard rate in 2026 is 16%. If the rate that applied before 2026 or “Without VAT” is selected by mistake, the tax amount will be calculated incorrectly. |
VAT amount | Calculated automatically based on the price, quantity, rate, and setting determining whether VAT is included in the price. Check the calculation for at least the first row. |
Accounts | Usually populated from the accounting settings and item record: revenue—6010, cost of sales—7010, goods—1330, VAT—3130. |
Services
On the separate “Services” tab, specify an item with the “Service” type: quantity, price, VAT rate, and revenue account 6010. No inventory balance is written off for a service row; expenses related to providing the service are recorded using separate documents in accordance with the adopted accounting method.
Bottom section
The “Prices include VAT” flag determines whether VAT is added on top or extracted from the stated price. If you select the wrong option, the total amount payable will change.
“Total” and “VAT” are the document totals. Reconcile them with the counterparty’s delivery note or certificate before posting.
The “Additional” tab contains the consignee, responsible person, department, and other available details.
4. Worked example with accounting entries
Scenario. On 23.09.2026, “Aktiv” LLP sells a batch of goods to “Berik” IE:
“VVG Cable”—1 000 m at 1 000 ₸ excluding VAT.
VAT rate—16%.
Cost of the goods—720 ₸ per meter.
The “Prices include VAT” flag is cleared.
Calculation:
Indicator | Amount |
|---|---|
Value excluding VAT | 1 000 × 1 000 = 1 000 000 ₸ |
VAT 16% | 1 000 000 × 16% = 160 000 ₸ |
Total payable | 1 160 000 ₸ |
Cost | 1 000 × 720 = 720 000 ₸ |
Entries upon posting:
Dr | Cr | Amount | Description |
|---|---|---|---|
1210 | 6010 | 1 000 000 ₸ | Revenue excluding VAT and the customer’s receivable recognized |
1210 | 3130 | 160 000 ₸ | VAT included in the customer’s receivable recognized |
7010 | 1330 | 720 000 ₸ | Cost of goods written off |
Result. The customer’s receivable is 1 160 000 ₸, including VAT of 160 000 ₸. Gross profit on the transaction is 1 000 000 − 720 000 = 280 000 ₸. If the counterparty sent a certificate for 1 044 000 ₸, compare the documents row by row: check the quantity, price, setting for including VAT in the price, and the applied rate. With a value excluding VAT of 1 000 000 ₸ and a rate of 16%, the total must be 1 160 000 ₸.
5. Transaction types
The transaction type selection button changes the fields and posting result:
Sale—a standard sale recognizing revenue, VAT, and the customer’s receivable.
Shipment without transfer of title—used when the shipment and recognition of the sale must be documented separately.
Sale of services—sale of services without writing goods off from the warehouse.
Sale of consignment goods / commission agent’s report—transactions involving goods transferred or accepted on consignment, depending on the applicable arrangement.
Sale of fixed assets / other assets—sale of the relevant asset type, recognizing income and disposal.
6. What is generated upon posting
Accounting entries depend on the transaction type, accounting settings, and document details. For an ordinary sale of goods, the example includes revenue 6010, VAT 3130, cost of sales 7010, goods 1330, and the customer’s receivable 1210.
Register movements:
Settlements with customers—an increase in the customer’s receivable.
Goods in warehouses and cost data—a decrease in inventory and recognition of the cost of goods sold.
Output VAT accounting—data for preparing the VAT return using form 300.00.
Revenue and cost of sales—indicators for analyzing the result of the sale.
VAT settlements—the tax amount recognized for the transaction.
Electronic documents:
An electronic invoice is created on the basis of the sale and, after the data is checked, sent to the Electronic Invoice Information System. Determine the issue date according to the transaction type and the date on which the turnover occurred.
An ACN is issued for goods and transactions that require an accompanying consignment note. Before sending it, check the source of origin, unit of measurement, quantity, and information about the movement of the goods.
7. Print forms
The forms provided by the release and settings are available through the “Print” button in the document:
Delivery note for the external release of inventory—a goods delivery note documenting the release of inventory.
Invoice or data for preparing an electronic invoice.
Certificate of completed work (services rendered)—for the sale of services.
Goods consignment note—when documenting transportation, if the relevant form is enabled.
Other print forms—if provided by the infobase settings.
8. Common errors
“Inventory balance exceeded for item "…" in warehouse "…".” There are fewer goods than stated in the sale. Check the balance in the goods report, the warehouse, and the document date. Then record the missing receipt or correct the quantity.
“The value of the ‘Counterparty Contract’ field is not completed.” No contract has been selected. Open the counterparty record, create or select a contract with the required settlement terms, and complete the document again.
“The VAT rate does not match the item’s tax rate.” The row contains the previous rate or “Without VAT,” while 16% applies to the transaction. Change the rate in the row to 16% and check the item’s tax settings.
“The document cannot be posted: an electronic invoice has already been issued for the sale.” A sale linked to a previously created electronic invoice is being changed. First perform the necessary action with the electronic invoice, then make the agreed changes to the sale document.
“The counterparty’s BIN/IIN is missing.” Complete the identifier and other required details in the customer record, then create or complete the electronic invoice again.
9. Questions and answers
What VAT rate applies in Kazakhstan in 2026? The standard rate is 16%. The rate that applied before 2026 should not be left in new documents merely because it was retained in a previously created record, agreement, or copied document.
What entries does an ordinary sale of goods generate? In this example, the following are recorded: Dr 1210 Cr 6010—revenue excluding VAT; Dr 1210 Cr 3130—VAT; Dr 7010 Cr 1330—write-off of the cost of goods. The actual posting result depends on the accounting settings and transaction type.
How do I issue an electronic invoice from a sale? Post the document and select the creation of an electronic invoice based on the sale, or open the electronic invoice workspace. Before sending it, check the parties’ details, dates, goods or services rows, VAT rate, and VAT amount.
When is an ACN issued? An ACN is created for goods and transactions for which an accompanying consignment note is required. The product attributes, source of origin, and movement information must be completed in the accounting system before the document is prepared.
Should the “Prices include VAT” flag be selected? If the agreed price already includes VAT, select the flag: the tax will be extracted from the total amount. If the price is stated excluding VAT, clear the flag: the tax will be added on top.
Why is the cost not written off? Check the transaction type, item type, warehouse, available balance, and accounts. Depending on the infobase settings, the final cost amount may be calculated by a scheduled processing operation.
How do I record a sale without VAT? “Without VAT” should be selected only for a transaction accounted for without accruing VAT. The document must contain the correct item tax parameters and information used to prepare the electronic invoice.
The counterparty sent a certificate with a different amount—where should I look for the discrepancy? Compare the quantity, price, discount, VAT rate, and “Prices include VAT” flag row by row. For a base amount of 1 000 000 ₸ with 16% VAT added on top, the total is 1 160 000 ₸.
Can a sale be changed after an electronic invoice has been issued? Changes must be reconciled with the linked electronic document. Depending on the nature of the correction, issue the corrected or supplementary electronic invoice provided for in the system and align the sale data with it.
Which return includes output VAT? VAT data is used to prepare the return using form 300.00. Check the sale date, rate, tax amount, and the period in which the document is recognized.
10. Related documents
Documents on the basis of which a “Sale of Goods and Services” is entered:
Customer order.
Invoice for payment to the customer.
Commercial offer, if the relevant link is provided by the database settings.
Documents entered on the basis of a sale:
Electronic invoice—an electronic invoice for the sale transaction.
ACN—if there are grounds for issuing an accompanying consignment note.
Receipt of payment—settlement of the customer’s receivable; in the standard example, Dr 1030 Cr 1210.
Return of goods from the customer—when part or all of the batch is returned.
Sales adjustment—when the price, quantity, or other indicators are changed by agreement after shipment.
How to find your release: open “Help” → “About.” The window will show the platform version and configuration release.
This guide was prepared for Trade Management for Kazakhstan, release 3.4.5.21, version 3.4. The values are stated for 2026: VAT 16%, MCI 4 325 ₸, minimum wage 85 000 ₸.