--- title: "RegistrationOfOtherOperationsForSoldGoodsForVATPurposes in 1C:Accounting for Kazakhstan 3.0 — how to fill out, example, postings" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/registraciyaprochihoperaciyporealizovannymtovaramvcelyahn-en source: BuhGPT --- # RegistrationOfOtherOperationsForSoldGoodsForVATPurposes in 1C:Accounting for Kazakhstan 3.0 — how to fill out, example, postings > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A counterparty has sent you an ESF (electronic invoice) for a sale that in your records was processed "outside" the standard "Sale" — for example, the sale was recorded through retail or through a manual o --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). A counterparty has sent you an ESF (electronic invoice) for a sale that in your records was processed "outside" the standard "Sale" — for example, the sale was recorded through retail or through a manual operation, and the VAT turnover did not appear in the registers. Or you are filing declaration 300.00, and the sales turnover in the form does not match the turnover in accounting by a couple of lines. Or you need to additionally charge VAT on an operation that the standard document does not "see" at all: a gratuitous transfer, an adjustment of a prior-period turnover, a disposal with recovery. That is when you open this document — it "fills in" the movements in the VAT registers for already sold goods, works and services, without touching the accounting entries for revenue. 1. Purpose The document registers sales turnover for VAT purposes where the standard sales documents did not generate it or generated it incorrectly. It moves the tax VAT registers (sales turnover, rates, tax amounts) so that declaration 300.00 and the sales ledger/register are compiled correctly. As a rule, it does not make accounting entries for income — only VAT tax accounting. 2. Where to find it Section "Purchases and Sales" (or "VAT Accounting") → "VAT" block → "Other operations on sold inventory for VAT purposes". The "Create" button opens a new document. A quick way is to open the list directly in the program. Copy the navigation link and paste it into "Tools" → "Go to navigation link" (or Ctrl+F11): e1cib/list/Документ.РегистрацияПрочихОперацийПоРеализованнымТоварамВЦеляхНДС 2a. How to find out your release Menu "Help" → "About the program". In the window that opens you will see two lines: "Platform version" (for example, 8.3.24) and "Configuration" with the release number — you should have "Accounting for Kazakhstan", edition 3.0 (3.0.74.2). The document fields hardly change between close releases, but the set of operation types and the rules for filling out ESF are updated — check against the number. 3. How to fill it in The fields go from top to bottom — fill them in that order. Field Req. Why, and what happens if wrong Number / Date ✅ The date determines the tax period of declaration 300.00. Set the date of the next quarter — and the turnover will go to another declaration, and the current one will not add up. Organization ✅ It determines the VAT payer registration and the accounting policy settings. Make a mistake — and the movements will fall into the wrong VAT accounting. Operation type ✅ Sets the logic of the entire document (see section 5). It determines what moves and where. Choose it first — the composition of the tabular section changes for it. Counterparty ✅ (for turnover) The buyer for whom the sale is registered. Needed for the sales register and for issuing the ESF. Leave it blank — and the turnover will not be linked to the buyer. Contract ⚠️ Affects the currency and settlements. For a purely tax registration without settlement entries you may leave it blank, but it is better to specify it for the counterparty. Basis document / Registration number ⚠️ A reference to the source document (act, invoice, old sale). Needed so that the correct number and date of the document appear in the sales register. The tabular section "Goods (services)" — line by line: Line field What to specify Item / item type What was sold. Affects the goods/service attribute and the default rate. Amount excluding VAT (turnover) The taxable base. It is exactly this that goes into the turnover line of the declaration. VAT % The rate. For taxable sales in Kazakhstan from 2026 — 16%. There are also "Without VAT", "0%", "Exempt". VAT amount Calculated from the base (16% → see the example). Check it if you entered it manually. Total Base + VAT. Invoice / ESF attribute Indicates that an ESF is required/issued for the line. VAT analytics / purpose Taxable / non-taxable turnover — affects the proportion for the credit if you keep separate accounting. On the "Additional" tab, check the registration number and date of the sales document and the section of declaration 300.00 the turnover should go into. Post the document with the "Post" or "Post and close" button. 4. A worked example LLP "Astana Trade" (a VAT payer) in March 2026 transferred goods to a partner free of charge — as an advertising sample. Under the Tax Code of the RK, a gratuitous transfer is subject to VAT, but the standard "Sale" did not reflect it because there is no revenue. The cost of the goods has already been written off. You need to charge VAT on the turnover of the gratuitous sale. Data: - Transfer value (base at market price) — 200,000 ₸. - VAT rate — 16%. - VAT amount = 200,000 × 16% = 32,000 ₸. You fill in the document: operation type — "VAT accrual on sale" (gratuitous transfer), counterparty — the recipient, line: base 200,000 ₸, VAT % — 16%, VAT amount — 32,000 ₸. Entry on posting: Dr Cr Amount Description 7010 3130 32,000 ₸ VAT payable accrued on the gratuitous transfer (Depending on the operation type settings, the VAT expense may be charged to 7210 "Administrative expenses" instead of 7010 — the allocation account is set in the document.) Movements in the tax registers: - Sales turnover for VAT purposes — +200,000 ₸ (taxable turnover). - VAT payable — +32,000 ₸. - The line will go into declaration 300.00 as taxable turnover and into the sales register. Compare with an ordinary sale of the same goods for 200,000 ₸ excluding VAT: there you would have Dr 1210 Cr 6010 — 200,000 ₸ (income), Dr 1210 Cr 3130 — 32,000 ₸ (VAT), Dr 7010 Cr 1330 — cost. Here there is no income — the document registers only the tax turnover and VAT, because the sale has already been reflected by other documents or no income arises at all. 5. Operation types The set depends on the release, but typically the document provides: - VAT accrual on sale — to additionally charge turnover and tax on an operation the standard document did not reflect (gratuitous transfer, retro-adjustment, a sale through a non-standard scheme). - Adjustment of sales turnover — to increase/decrease previously registered taxable turnover (a backdated discount, a return, a re-grading). - Registration of turnover at the 0% rate / exempt / non-taxable — to correctly classify the turnover for the proportion and section of 300.00. - Recovery / adjustment of VAT on disposed inventory — if the goods were disposed of not through a sale (damage, shortage) and VAT needs to be adjusted. - Registration of import/export turnover in the sales part — for turnovers that require separate reflection. 6. What is generated on posting - Accounting entries — for VAT (for example, Dr 7010/7210 Cr 3130), if the operation type provides for it. There are usually no entries for income. - Movements in the VAT registers — "VAT sales turnover", "VAT accrued", registers for declaration 300.00 and the sales register. - Electronic documents: if necessary, an ESF is issued on the basis of the document (in the ESF IS) — if the operation requires an invoice. An SNT (accompanying waybill) is generated separately, upon the physical movement of goods; for a purely tax registration without the movement of goods an SNT is not required. It is convenient to check the movements with the "Dr/Cr" button (entries) and "More" → "Document movements" (registers). 7. Printable forms The following are available from the document: - Calculation certificate for the operation (internal, to justify the accrual); - Printout of the document movements (entries and registers) — to file with the source documents. The main "external" document for the operation is the ESF, which is issued separately in the ESF IS or through the ESF workplace in 1C. This document does not print a separate "delivery note" — it is a tax document, not a source document for shipment. 8. Common mistakes "The value of attribute 'Organization' is not filled in" — you did not select an organization. Fill in the header and repeat the posting. "The VAT rate is not specified in line N" — the VAT percentage in the tabular section is empty. Set 16% (or 0% / "Without VAT" according to the nature of the operation) — otherwise the tax amount will not be calculated and the turnover will go to the wrong section of the declaration. "The VAT amount does not correspond to the rate" — you entered VAT manually without recalculating it from the base. Recalculate: 16% of the amount excluding VAT. Example: 200,000 → 32,000. The turnover did not appear in declaration 300.00 — on the "Additional" tab, the section/analytics of the turnover is not specified, or the document date falls outside the tax period. Check the date and the taxable turnover attribute. Double turnover in the declaration — you registered the turnover with this document, but it had already been reflected by an ordinary "Sale". Use the document only for what the standard documents did not reflect; otherwise the turnover will be doubled. 9. FAQ What is the difference between this document and "Sale of goods and services"? "Sale" makes both income (6010), and VAT (3130), and the write-off of cost (7010). This document registers only the VAT turnover for cases where the income has already been reflected otherwise or does not exist at all (gratuitous transfer, adjustment). What is the VAT rate in 2026? The standard one is 16%. VAT on a base of 200,000 ₸ = 32,000 ₸. The 12% rate applied to periods before 2026 — do not use it for current operations. Is an ESF required to be issued for this document? If the operation requires an invoice (a taxable sale to a VAT payer) — yes, an ESF is issued in the ESF IS. For internal adjustments without a buyer counterparty, an ESF may not be required. Does the document generate an SNT? No, it does not generate one automatically. An SNT is required for the physical movement of goods and is issued separately. Here the tax turnover is registered, not the movement of inventory. Does the document make an income entry (Cr 6010)? No. Income is reflected by other documents. Here, if necessary, only the VAT entry (Cr 3130) is generated, with the expense charged to 7010 or 7210. How to reflect a gratuitous transfer of goods? Select the operation type for VAT accrual, specify the market base and the 16% rate. The entry is Dr 7010 (or 7210) Cr 3130. The cost of the goods is written off by its own document. The turnover of the previous quarter was understated — how to fix it? Operation type "Adjustment of sales turnover", date — in the period the adjustment should fall into. Check that the declaration for the period has not yet been filed as final, otherwise submit a supplementary 300.00. Why is the amount in declaration 300.00 larger than in accounting? Probably the turnover was doubled: the same sale is reflected both by a "Sale" and by this document. Check against the sales register and remove the extra registration. Can the document be entered on the basis of a sale? Yes, to pull in the counterparty, contract and item. After entering, check that the turnover does not duplicate what is already reflected. Does the document affect the VAT credit? It moves the turnover on sales (accrued VAT), not on purchases. It does not directly affect the credit, but through the proportion of taxable/non-taxable turnover it may change the credit share if you keep separate accounting. 10. Related documents - What it is entered on the basis of: "Sale of goods and services", "Retail sales report", a manual "Operation" — when you need to additionally reflect their tax turnover. - What is entered on the basis of it / what is related: ESF (issuing an invoice in the ESF IS), the routine VAT operation at the period close, declaration 300.00 (collects the registered turnover), the register of sold goods, works and services. How to find out your release "Help" → "About the program" — the "Configuration" line will show the release number. This guide has been verified on "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. If you have a different release, the set of operation types and the ESF issuing rules may differ — check against them. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_