--- title: "Registration of Other Transactions on Purchased Goods for VAT Purposes in \"Accounting for Kazakhstan\" 3.0: How to Fill Out and Post" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/registraciya-prochih-operaciy-po-priobretennym-tovaram-v--en source: BuhGPT --- # Registration of Other Transactions on Purchased Goods for VAT Purposes in "Accounting for Kazakhstan" 3.0: How to Fill Out and Post > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A supplier has sent you an ESF (electronic invoice) with a VAT amount, but you have already claimed the deduction for the goods based on a different value. Or the accountant discovered that goods purchased --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A supplier has sent you an ESF (electronic invoice) with a VAT amount, but you have already claimed the deduction for the goods based on a different value. Or the accountant discovered that goods purchased "with VAT credited" were used in non-taxable activity — meaning the previously credited VAT must be reversed. And sometimes the opposite: the VAT on the invoice exists, but it was "not picked up" in the accounting by a standard document, and it must be entered manually. In all these cases, an ordinary "Receipt of Inventory" no longer helps — the movements for the goods were posted long ago, and only the VAT needs to be adjusted. This is exactly what the document "Registration of Other Transactions on Purchased Goods (Works, Services) for VAT Purposes" is for. 1. Purpose The document manually adjusts the amount of VAT credited on purchased goods, works, and services when standard receipt documents cannot do so. It writes movements to the VAT registers (without changing the cost of the inventory itself) and, if necessary, generates an accounting entry on account 1420 "VAT recoverable". 2. Where to find it Menu path: the "Purchases" section (or "VAT Accounting") → the "VAT" block → "Registration of Other Transactions on Purchased Goods (Works, Services) for VAT Purposes" → the "Create" button. If you do not see the item in the section — click "More" / the gear icon → "Navigation Settings" and add the document to the panel. 1C navigation link (Main menu → "Tools" → "Go to navigation link", paste the string and click "Go"): e1cib/list/Документ.РегистрацияПрочихОперацийПоПриобретеннымТоварамВЦеляхНДС This way you open the list of these documents directly, without wandering through the menu. 2a. How to find out your release Main menu → "Help" → "About". In the window that opens: - the "Configuration" line — here is your release (for example, Accounting for Kazakhstan, edition 3.0 (3.0.74.2)); - the "Platform" line — the 1C:Enterprise version (for example, 8.3.24). If the release is below 3.0.74 — some fields and behavior (especially the 16% VAT rate) may differ; update via "Configuration → Update". 3. How to fill it in The document consists of a header and a tabular section. Let's go through the fields in order. Header Field Req. Why it matters and what happens if you make a mistake Organization ✅ The accounts and the VAT payer attribute are pulled based on it. Make a mistake — the movements will go to the wrong VAT accounting, and the 300.00 declaration will be compiled incorrectly. Date ✅ Determines the tax period (quarter) of VAT registration. Set the wrong quarter — the amount will land in someone else's declaration. Number — Assigned automatically upon saving, do not touch it. Transaction type ✅ The key choice — the meaning of the movements depends on it (see section 5). Wrong type — crediting instead of reversal and vice versa. Counterparty ✅* The supplier for whom the VAT is being adjusted. Needed so that the movement lands on a specific ESF and gets into the register attached to the declaration. Contract ✅* The breakdown of mutual settlements and currency. Without it, the VAT analytics will "hang". Comment — Write down the reason for the adjustment — a year from now it will save you during an audit. * — whether it is required depends on the transaction type: for internal adjustments (transfer of VAT between activity types) the counterparty may not be required. Tabular section Field Req. Why it matters and what happens if you make a mistake Invoice (basis document) ✅ That very ESF/invoice to which the VAT is linked. Without the link, the VAT will not be connected to the register of supplier invoices. Inventory type / item ✅ The goods, work, or service for which the VAT is being adjusted. Amount (excl. VAT) ✅ The base. The VAT is calculated or verified from it. VAT % ✅ The rate. For 2026 — 16% (standard), or 0% / "Without VAT" for exempt transactions. Set the old 12% — the VAT amount and the declaration will be incorrect. VAT amount ✅ The actual amount being adjusted. It is exactly what goes into the VAT registers. Turnover date / crediting period — When the VAT should "play" into the credit. By default — the document date. VAT accounting account ✅ As a rule 1420 "VAT recoverable". Make a mistake with the account — the VAT trial balance will not reconcile. Sales turnover type / share — For VAT reallocation transactions across taxable and non-taxable turnovers (proportional / separate method). The "Fill" → "By basis document" button pulls the rows from the selected receipt or ESF — faster and without typos. Check the VAT status: if you use the separate method of crediting, on the parameters tab indicate whether the adjustment relates to taxable or non-taxable turnover. 4. Worked example with entries Situation. LLP "Astana-Trade" (a VAT payer, "proportional" method) in January 2026 recorded goods from LLP "Snab-Kurylys" in the amount of 1,000,000 ₸ + VAT 16% = 160,000 ₸ under ESF No. 123 of 15.01.2026. The VAT was fully credited. In March it turned out: part of the batch worth 250,000 ₸ (base) was used for non-taxable activity. This means the credited VAT on it — 250,000 × 16% = 40,000 ₸ — should not be credited and is subject to exclusion from the credit (attributed to expenses/cost). Filling in the document: - Transaction type — "Adjustment of VAT amounts credited" (exclusion from the credit); - Counterparty — LLP "Snab-Kurylys"; ESF — No. 123 of 15.01.2026; - Item — "Goods A"; Amount excl. VAT — 250,000 ₸; VAT % — 16; VAT amount — 40,000 ₸; - Turnover attribute — non-taxable. Entries upon posting (reversal of the credit and attribution to expenses): Dr Cr Amount, ₸ Meaning 1330 (or 7210) 1420 40,000 VAT previously credited is excluded and attributed to the cost of the goods / expenses At the same time, in the "VAT charged" and "VAT recoverable" registers an expense movement of 40,000 ₸ is generated — this amount will reduce the credited VAT in the 300.00 declaration for Q1 2026. Reverse example (additional credit). If, conversely, the VAT on the ESF of 40,000 ₸ had not been picked up and needed to be additionally credited: Dr Cr Amount, ₸ Meaning 1420 3310 40,000 VAT on purchased goods accepted for crediting and an income movement of 40,000 ₸ appears in the VAT register, increasing the credit. 5. Transaction types The document offers several scenarios (the set depends on the release): Transaction type What it does Registration of VAT for crediting Enters creditable VAT on an invoice that was not included in the accounting by a standard receipt. Adjustment of VAT amounts credited Reduces (excludes) previously credited VAT — when goods are used in non-taxable turnovers, spoilage, shortage. Transfer of VAT between activity types Transfers VAT from taxable turnover to non-taxable and back (for the separate/proportional method). Restoration of VAT Restores previously credited VAT (for example, when writing off inventory in excess of norms). Adjustment by supplier invoice Brings the credit into line with a corrected/additional ESF. 6. What is generated upon posting Accounting entries — on account 1420 "VAT recoverable" paired with 3310 / 1330 / 7210 depending on the transaction type (see the example). Movements in the VAT registers: - "VAT charged" / "VAT recoverable" — income or expense of creditable VAT; - "VAT on purchased valuables" — linking the amount to a specific ESF and counterparty; - the proportional/separate method registers — for reallocation between taxable and non-taxable turnovers. Electronic documents (ESF / SNT): the document itself does not issue a new ESF and does not send an SNT — it only adjusts the credit on the ESF already received from the supplier. The issuance of the ESF and the preparation of the SNT are performed by separate objects of the "Electronic Invoices (IS ESF)" subsystem. Impact on reporting: the movements get into the register of supplier invoices and into Form 300.00 (the VAT declaration) for the corresponding quarter. 7. Printed forms - Accounting statement (a summary of the document's entries); - Document printout (the form of the registration document itself with inventory rows and VAT amounts). The document has no specialized unified template (like a waybill or ESF) — it is internal, corrective. For the tax authorities, the basis is the supplier's primary ESF, which you reference. 8. Common mistakes "Invoice (basis document) is not filled in" The ESF/invoice is not specified in the tabular section row. Open the row and select the basis document — without the link the VAT will not be connected to the register. "The VAT amount does not match the rate and the amount excl. VAT" The old 12% rate is set or the VAT amount was entered manually with a typo. Check: with the base and rate at 16%, the VAT amount = base × 0.16. Recalculate. "The VAT accounting account does not match the organization's settings" The wrong account is specified in the row. For creditable VAT use 1420. Check the chart of accounts and the VAT accounting policy settings. "Document not posted: the VAT crediting method is not determined" The method (proportional / separate) is not set in the organization's accounting policy. Go to "Accounting Policy" → the "VAT" tab and specify the method, then repost. "The organization is not a VAT payer as of the document date" The document date falls outside the VAT registration period. Check the VAT payer registration and the document date. 9. FAQ 1. How does this document differ from "Receipt of Inventory"? A receipt creates goods and cost and along the way credits the VAT. This document does not touch the cost and quantity of the inventory — it only adjusts the VAT amount in the registers when the receipt has already been posted. 2. What VAT rate should be set in 2026? The standard 16%. The 12% rates from old examples no longer apply. For exempt transactions — 0% or "Without VAT". 3. Which account does the creditable VAT land on? On 1420 "VAT recoverable". When excluded from the credit, the amount is attributed to the cost of the goods (1330) or to expenses (7210). 4. Does the document generate an ESF or SNT? No. It adjusts the credit on the supplier's ESF already received. The issuance of the ESF and SNT are separate documents of the IS ESF subsystem. 5. How to transfer VAT from taxable turnover to non-taxable? Select the transaction type "Transfer of VAT between activity types" and specify the share/turnover attribute. The document will make the corresponding movements in the separate method registers. 6. The goods were spoiled, but the VAT on them was credited — what to do? Prepare the transaction type "Adjustment of VAT amounts credited" (exclusion) for the VAT amount on the spoiled goods. Entry: Dr 7210 / Cr 1420. 7. In which quarter will the adjustment take effect? In the quarter to which the document date falls. Want a different period — change the date (within the open period) and repost. 8. Is it always necessary to fill in the counterparty? For adjustments related to a specific supplier ESF — yes. For internal transfers of VAT between activity types, the counterparty may not be required. 9. Why does the amount not get into the 300.00 declaration? Most often the document is not posted, the date is outside the tax period, or the crediting method is not set in the accounting policy. Check all three points. 10. Can VAT be adjusted for several ESFs at once? Yes — add several rows to the tabular section, and in each specify its own basis document and VAT amount. 10. Related documents What it is entered on the basis of: - "Receipt of Inventory and Services" — the original acquisition whose credit is being adjusted; - ESF (received) from the IS ESF subsystem — the supplier's primary document; - "Write-off of Inventory", "Inventory Count" — when the reason for the adjustment is spoilage/shortage. What is entered on its basis / what is related: - "Generation of purchase ledger entries / VAT registration" — the final VAT closing for the period; - The VAT routine operation and Declaration 300.00 — where the final credit amounts land. How to find out your release Main menu → "Help" → "About" → the "Configuration" line: there the release (for example, 3.0.74.2) and the edition (3.0) are indicated. Always double-check: the instruction is relevant for the release indicated in the first line. This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When updating the configuration, verify the set of transaction types and VAT accounting accounts. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_