Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
Year-end. You sit down to fill out the CIT return (form 100.00) and run into the line "Cost of goods sold (used)." During a desk audit, the tax authority always asks: "Show us the tax register from which this amount was derived." The figures are in the balance sheet turnover, but there's no separate calculation. This is exactly where the "Tax accounting register for inventory" comes in: it gathers the opening inventory balances, receipts, disposals and closing balance, calculates the deduction using the Tax Code formula, and prints a ready-made register that you can attach to the return and show to the inspector.
1. Purpose
The document generates a tax register for inventory accounting (goods, materials, finished products) for the tax period. It calculates the cost of goods sold and used — this is precisely the CIT deduction under Article 242 of the Tax Code of the RK. Maintaining tax registers is a direct obligation of the taxpayer (Art. 215 of the Tax Code of the RK), not something done "for show."
2. Where to find it
Menu path:
- Section "Reports" → group "Tax accounting" → "Tax registers" → in the list select the register "for inventory" → button "Create".
- In some interfaces — section "Taxes and payments" → "Tax registers".
A quick way to open the list directly in 1C: "Tools" → "Go to navigation link" and paste:
e1cib/list/Документ.РегистрНалоговогоУчетаПоЗапасам
2a. How to find out your release
Menu "Help" → "About the program" (or the "i" icon in the top right corner). The window shows the platform version (for example, 8.3.24.x) and the configuration release — that very line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)." If your number differs, the location of the buttons and the composition of the printed form may slightly not match this instruction.
3. How to fill it out
The document is short: almost everything is calculated automatically, you fill in only the "header" by hand.
| Field | Required | Why it matters and what happens if you get it wrong |
|---|---|---|
| Organization | Yes | Postings on inventory accounts are selected based on it. Get the organization wrong in a holding — and the register will collect someone else's inventory, and the CIT deduction will go off. |
| Tax period (year) | Yes | The year for which the register is calculated (for example, 2025). If you set the wrong year — you'll see the balances and turnover of the adjacent period. This is the most common reason for an "empty" register. |
| Document date | Yes | The date the register was drawn up. Usually set to December 31 of the reporting year. It doesn't affect the calculation, but it's important for order in the journal. |
| Number | Auto | Assigned automatically, no need to touch it manually. |
| Responsible person | No | Who drew up the register. Pulled into the signature of the printed form — fill it in so you don't have to write it by pen. |
| Comment | No | A note for yourself (for example, "original" / "correction after the amended return"). |
The table section is filled in with the "Fill" button. The program takes the turnover and balances on inventory accounts (1310–1330, 1350, etc.) and breaks them down by indicators:
- cost of inventory at the beginning of the period;
- inventory received during the period;
- disposed of / used (sale, write-off to production, defects);
- cost of inventory at the end of the period;
- cost of goods sold (used) — the final deduction line.
After filling in, reconcile the totals with the balance sheet turnover for the 1300 accounts — the amounts should match. Then "Post and close".
Tip: fill in the register only after the full month-end closing for December. If the closing has not been done, the cost of sales is not yet formed and the "disposed of" column will be understated.
4. Worked example with figures and postings
Scenario. LLP "Astana-Trade", VAT payer, tax period — 2025.
During the year, the following operations went through account 1330 "Goods":
- Balance as of 01.01.2025 — 2,000,000 ₸.
- Goods purchased during the year for 15,000,000 ₸ excluding VAT.
- Sold to customers; the cost of the goods sold was written off.
- Balance as of 31.12.2025 — 3,000,000 ₸.
The postings that go into the register during the year (through the documents "Receipt of inventory," "Sale," "Month-end closing"):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Receipt of goods from supplier | 1330 | 3310 | 15,000,000 |
| VAT on acquisition (16%) | 1420 | 3310 | 2,400,000 |
| Sales revenue | 1210 | 6010 | 23,200,000 |
| VAT on sales (16%) | 1210 | 3130 | — incl. 3,200,000 |
| Cost of goods sold written off | 7010 | 1330 | 14,000,000 |
Deduction calculation in the register (Art. 242 of the Tax Code of the RK):
Opening balance 2 000 000
+ Received during the year + 15 000 000
– Closing balance – 3 000 000
= Cost of goods sold
(used) 14 000 000 ₸
It is precisely 14,000,000 ₸ that will go into the CIT return (form 100.00, the deduction line for goods sold). Note: VAT (at the rate of 16% — the one in effect in 2026, not 12%) is not included in the deduction calculation — it goes its own way through 1420/3130.
The "Tax accounting register for inventory" document itself does not make accounting postings — it only records and prints this calculation. The postings have already been generated by the source documents during the year; the register merely collects and confirms them.
5. Types of operation
This document does not have a separate "Operation type" switch like in a sale or payment order — it is single-purpose. But there are two modes of filling it in:
- Automatic filling ("Fill" button) — the data is taken from the postings on inventory accounts. The main mode.
- Manual adjustment — after auto-filling, you can correct the amounts in the rows (for example, exclude inventory allocated to other deduction items, so as not to double-count it). The edits are saved in the document.
Within the family of tax registers, this one is responsible only for inventory. For fixed assets, labor costs, penalties, etc., there are separate tax register documents.
6. What is generated upon posting
- There are no accounting postings. This is a tax register, not a business transaction.
- No electronic documents are generated. ESF (IS ESF) and SNT are issued in the sales/transfer documents, not here. Don't look for an "Issue ESF" button here.
- Movements in tax accounting registers — the document saves the calculated inventory indicators so that they are pulled into the CIT return and stored as justification for the deduction amount.
- Printed form — a ready-made tax register form (see section 7).
7. Printed forms
The "Print" button provides:
- "Tax register for inventory accounting" — a tabular form according to the format approved by the order of the Ministry of Finance of the RK on tax register forms: organization details, tax period, inventory balance and movement indicators, the final deduction line, signatures of the head and the compiler.
The form can be exported to Excel/PDF and attached to the CIT return as justification for the deduction on goods sold.
8. Common mistakes
"The 'Organization' field is not filled in" The document is not posted with an empty header. Select an organization from the reference book and repeat the posting.
The register is empty after "Fill" (all zeros) Almost always — the wrong tax period. Check the year in the header. The second reason — there are simply no postings on inventory accounts (1310–1350) for the selected organization for the period.
The register total does not match the balance sheet turnover for account 1330 December is not closed: the cost of sales has not yet been written off, the "disposed of" column is understated. Perform "Month-end closing" for all months of the year and regenerate the register with the "Fill" button.
The "cost of goods sold" came out negative The closing balance is greater than "opening + receipts." Check manual operations on inventory accounts and the correctness of the opening balance entry — somewhere inventory was double-counted or entered retroactively after the period was closed.
The register included materials that are already accounted for in other deductions Part of the inventory went to capital expenditures or other items. Manually adjust the "allocated to other items" line, otherwise the CIT deduction will be double-counted.
9. FAQ
Q: Does this document make accounting postings? A: No. It's a tax register — it collects and prints the inventory deduction calculation. The postings are generated by source documents (receipt, sale, month-end closing).
Q: Are ESF or SNT generated here? A: No. ESF is issued in sales documents through IS ESF, SNT — in shipping documents. There are no electronic documents in the tax register.
Q: What VAT rate applies in 2026? A: 16%. But VAT itself is not included in the inventory deduction — it goes separately through accounts 1420 and 3130. The register counts only the cost of inventory excluding tax.
Q: Where does the register total go? A: Into the CIT return (form 100.00), the deduction line for goods sold (used). This is direct justification for the deduction amount.
Q: What date should the document have? A: Usually December 31 of the reporting tax year. The date doesn't affect the calculation, but it sets the order in the journal and printed form.
Q: The register is for 2025, but we calculate VAT and CIT in 2026 — which year to set? A: In the "Tax period" field, set the year you are reporting for (2025), and the document date — 31.12.2025. You file the return in 2026, but the register is for 2025.
Q: Can the amounts be corrected manually after auto-filling? A: Yes. After the "Fill" button, the rows are editable. This is needed to exclude inventory allocated to other deduction items and not double-count it.
Q: Why does the deduction not match the cost of sales on account 7010? A: The register formula is "opening balance + receipts − closing balance." It includes not only sales but also the use of inventory (write-off to production, defects). Therefore the amount may differ from account 7010 alone.
Q: Do I need to create such a register every month? A: No, it's annual — for the CIT tax period. There's no need to maintain it monthly; one document per year is enough (plus a correcting one for an amended return).
Q: What to do if an inventory error is found after the return has been filed? A: Correct the source documents, regenerate the register (or create a correcting one with the comment "after amended return") and submit an additional form 100.00.
10. Related documents
What it is filled in based on:
- "Receipt of inventory (goods, services)" — forms the "received" column.
- "Sale of inventory and services", "Demand invoice", "Write-off of inventory" — form the "disposed of" column.
- "Month-end closing" — writes off the cost, without it the "disposed of" column is incomplete.
- Entry of opening balances on inventory accounts — provides the opening balance of the period.
What is entered based on it / what uses its data:
- CIT return (form 100.00) — takes the final deduction amount for goods sold.
- Other tax registers (for expenses, for fixed assets) — together they form a set of justifications for the return.
How to find out your release
"Help" → "About the program": there you'll see the 1C:Enterprise platform version and the configuration release. This instruction was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. If you have a different release, individual buttons and the register form may differ.
The guide was prepared for "Accounting for Kazakhstan" 3.0.74.2 (edition 3.0).