---
title: "Tax Accounting Register for Turnover in the Form of Inventory Balances in 1C:Accounting for Kazakhstan 3.0"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/registr-nalogovogo-ucheta-po-oborotu-v-vide-ostatkov-tova-en
source: BuhGPT
---

# Tax Accounting Register for Turnover in the Form of Inventory Balances in 1C:Accounting for Kazakhstan 3.0

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the year. You sit down to fill out form 100.00 and hit a snag with the deductions application: the program automatically set one amount for the goods deduction, while you were calculating another in 

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Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

End of the year. You sit down to fill out form 100.00 and hit a snag with the deductions application: the program automatically set one amount for the goods deduction, while you were calculating another in your mind. You open this register — and it immediately shows how the figure was formed: the beginning balance, everything purchased over the year, and the ending balance. The difference is the very deduction for sold goods. If it doesn't match the turnover for 1330 — it means somewhere the goods were written off not at cost, but, for example, as waste or for personal use, and this needs to be caught right here, not in March of the following year upon request from the tax authority.

1. Purpose

This is a tax register, not a document. It shows the movement of goods over the period in monetary terms based on tax accounting data and calculates the cost of sold (written-off) goods using the formula "beginning balance + purchases - ending balance". This amount goes into deductions for corporate income tax (CIT, form 100.00). The register does not post anything — it reads data already formed by documents and lays them out as required by the tax accounting article.

2. Where to find

- Section "Reports" → group "Tax Accounting" (or "Tax Accounting Registers") → "Tax Accounting Register for Turnover in the Form of Goods Balances".

- The second way — through "All Functions" → Reports → select the register from the list.

- Direct navigation link (menu "Service" → "Go to Navigation Link", or Ctrl+F11 and paste the line):

e1cib/list/Report.TaxAccountingRegisterForTurnoverInTheFormOfGoodsBalances

The report settings form opens with fields for the period and organization and a "Generate" button.

2a. How to find out your release

"Help" → "About the Program" (or the ℹ icon in the upper right corner). In the opened window: at the top — platform version (for example, 8.3.24.x), below — configuration release "Accounting for Kazakhstan", version 3.0. The instructions are written for release 3.0.74.2. If yours is older — some settings and signatures may differ; update through "Configuration → Update".

3. How to fill out

The register does not have "header" attributes like a document — it has formation parameters. Fill them in the top panel and click "Generate".

Field
Purpose
What happens if set incorrectly

Period (from / to) — MANDATORY
Sets the boundaries for which balances and turnovers are calculated. For CIT, this is the tax year (01.01–31.12).
If you set a quarter instead of a year — the deduction in the register will not match the declaration. If you start not from 01.01 — the "beginning balance" will be pulled incorrectly.

Organization — MANDATORY (if there are several in the database)
The register is built for one legal entity — data from different organizations are not mixed.
If you select the wrong organization — you will see someone else's turnovers and not understand the discrepancy.

Detailing / Grouping (Nomenclature, Warehouse, Batch)
Breaks down the total to a specific product — convenient for finding where the amount "went wrong".
Too large a grouping will hide the problematic position; too small — a sheet with hundreds of lines.

Filter (by nomenclature, warehouse, type of inventory)
Allows you to view only the group of goods of interest.
A forgotten filter from the last time will show an incomplete picture — check the filter panel before outputting.

Currency
The register is maintained in tenge (₸) — the currency of accounting in the RK.
—

Order: set the year period → organization → expand detailing if necessary → "Generate". The total line at the bottom is what will go into the deduction.

4. An example with figures and postings

LLP "Astana-Trade", a VAT payer, sells household appliances. Data for 2026:

- Goods balance at the beginning of the year: 500,000 ₸

- Purchased goods for the year: 3,000,000 ₸ (excluding VAT), VAT 16% = 480,000 ₸

- Sold to customers for 4,000,000 ₸ (excluding VAT), VAT 16% = 640,000 ₸

- Cost of goods sold, written off for the year: 2,800,000 ₸

- Goods balance at the end of the year: 500,000 + 3,000,000 − 2,800,000 = 700,000 ₸

Postings that form the register data (they are made by source documents, not the register itself):

Receipt of goods (document "Receipt of Goods"): 

- Dr 1330 Cr 3310 — 3,000,000 ₸ (goods received)

- Dr 1420 Cr 3310 — 480,000 ₸ (VAT to be credited, 16%)

Sale of goods (document "Sale of Goods"): 

- Dr 1210 Cr 6010 — 4,000,000 ₸ (income from sales)

- Dr 1210 Cr 3130 — 640,000 ₸ (VAT payable, 16%)

- Dr 7010 Cr 1330 — 2,800,000 ₸ (cost of goods sold)

How this fits into the register:

Indicator
Amount, ₸

Beginning balance
500,000

Purchased (incoming)
3,000,000

Written off (expense, cost of sold goods)
2,800,000

Ending balance
700,000

Deduction for goods for CIT (500,000 + 3,000,000 − 700,000)
2,800,000

The deduction = 2,800,000 ₸ and is the credit turnover for 1330 in correspondence with 7010. If part of the goods went to representative expenses or was spoiled (Dr 7210/7470 Cr 1330), this amount would have entered the "expense" of the register, but not all would have become a deduction for sales — the register helps to see such discrepancies.

5. What the register shows (analogous to "types of operations")

The register is a report, so there are no "types of operations" like in a document. It reveals the movement of goods across four indicators:

- Beginning balance — the cost of goods according to tax accounting on the date "from".

- Purchased (incoming) — the cost of all goods received during the period.

- Written off (expense) — the cost of written-off goods (sales, other write-offs).

- Ending balance — what remains on the date "to".

- Cost of sold goods (deduction) — calculated amount for CIT.

6. What is formed during generation

The register does not create postings, ESF, or SN — it is a report for tax accounting, not a primary document. When you click "Generate", it:

- reads data from the accumulation register for inventories and the accounting register for account 1330;

- calculates turnovers and balances for the specified period based on tax accounting data;

- outputs a tabular document on the screen.

Electronic documents (ESF through IS ESF, SN) form the source documents for sales and receipts — the register merely sums their tax result.

7. Printed forms

The register does not have a separate unified printed form — the generated report itself is the printed/exported form of the tax register:

- Print of the generated register (button "Print" / Ctrl+P) — on paper or in PDF.

- Save as... — export to Excel (.xlsx), .mxl, PDF for attachment to the declaration and storage in the tax registers file.

- The register is formalized as an appendix to the accounting tax policy and is presented upon request by the state revenue authorities.

8. Common errors

"Organization not filled in" — when there are several legal entities in the database. Select an organization in the settings header and generate again.

Beginning balance does not equal ending balance of the previous year. Reason — the period did not start from 01.01 or documents were entered retroactively after closing. Check the date "from" and re-post documents for December of the previous year ("Operations → Group Reposting").

The deduction in the register does not match the credit turnover for 1330. Part of the goods was written off not to 7010, but to other accounts (7210, 7470, 8110). Break down the expense by correspondent accounts and figure out what is not a sale.

Negative ending balance. Goods sold "in the negative" — the sale was conducted before the receipt or without stock. Check the sequence of documents and repost; set up control for negative balances in the accounting policy.

The register is empty, although there were turnovers. A filter was set from the last session (by warehouse/nomenclature) or the period is outside the document dates. Clear the filters and check the period.

Amounts "went wrong" after re-closing the month. The cost was recalculated during closing ("Cost Calculation"). Generate the register only after completing all regulatory closing operations.

9. FAQ

Is this a document or a report?
A report (tax register). It does not post anything and does not create ESF — it only shows and calculates data on goods for the period.

What figure from the register should be placed in deductions for CIT?
Cost of sold goods = beginning balance + purchases - ending balance. In the example — 2,800,000 ₸.

Why is VAT not reflected in the register?
The register is based on the cost of goods excluding VAT. VAT is accounted for separately (accounts 1420 "to be credited" and 3130 "to be paid"), in 2026 at a rate of 16%.

For what period to generate?
For the declaration — for the tax year (01.01–31.12). For internal reconciliation, it can be for a quarter or a month.

The register does not match the turnover balance sheet for 1330. What to look at?
Break down the expense by accounts. Everything that went not to 7010 is not a sale: waste, shortages, personal needs. This is a legitimate discrepancy, but it needs to be understood.

How to export the register to Excel?
Generate the report → "Save as..." → select .xlsx. The file is attached to the declaration and stored in the tax registers file.

Can I see the register for a specific product or warehouse?
Yes, set a filter or detailing by nomenclature/warehouse in the settings before generating.

What to do with a negative ending balance?
Find the sale conducted without the presence of goods, restore the sequence of documents and repost. The reason is the sale before receipt.

Is it mandatory to keep this register?
Yes. Tax registers are mandatory and must be presented upon request by the state revenue authorities; their form is established in the tax accounting policy.

Does the method of inventory valuation affect the figures?
Yes. FIFO or weighted average cost gives different costs for write-offs — the method is set in the accounting policy and determines the deduction amount.

10. Related documents

The register is built on the data of these documents (source documents):

- Receipt of goods and services — forms the incoming (Dr 1330 Cr 3310) and VAT to be credited.

- Sale of goods and services — forms the expense of goods (Dr 7010 Cr 1330), income (6010) and VAT payable (3130), as well as ESF/SN.

- Receipt / Write-off of goods, Movement of goods, Inventory — other movements of goods.

- Regulatory operation "Cost Calculation" (month-end closing) — fixes the cost of write-offs that the register reads.

The register itself is not the basis for entering other documents — it is a final analytical report for tax accounting.

How to find out your release: "Help" → "About the Program" — there you will find the platform version and configuration release.

Prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Data for the RK in 2026: VAT 16%, MRP 4,325 ₸, MSP 85,000 ₸.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_