Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The reporting deadline is approaching. You are working under a special tax regime, the form 913.00 is hanging in the taxpayer's cabinet of the State Revenue Committee (SRC), and there are a couple of weeks left until the final day. You open 1C, and the turnover for the quarter does not match what you remember from the cash register: some sales were made without an electronic invoice (ESF), and some were returns. This guide is about how to correctly compile form 913.00 so that the declaration is submitted successfully on the first attempt and without additional charges.
1. Purpose
RegulatedReport913Form is a regulated report (tax return form 913.00), a declaration of a taxpayer applying a special tax regime for retail tax. The report does not make accounting entries — it collects data from accounting and forms a machine-readable form for submission to the SRC. Frequency — quarterly.
2. Where to find
Menu path: section "Reports" → "Regulated reports" (or "1C-Reporting" → "Regulated reports") → button "Create" → in the report types tree, group "Tax Reporting" → "913.00 Declaration...".
Open the object directly in 1C: "Service" → "Go to navigation link", paste:
e1cib/list/Report.RegulatedReport913Form
Already generated instances are located in the journal "1C-Reporting" → "Regulated reports": there you can see the status (created, sent, accepted).
2a. How to find out your release
"Main menu" (button at the top left) → "Help" → "About the program". In the opened window: at the top — platform version (for example, 8.3.24...), below — line "Accounting for Kazakhstan", version 3.0 (3.0.74.2). This is the release of the configuration. If your numbers differ — the composition of applications for form 913.00 and rates may not match this instruction.
3. How to fill out — step by step
- Organization — mandatory. If there is only one organization in the database, it will be filled in automatically. If you make a mistake — the declaration will be submitted under someone else's BIN/IIN, and you will have to withdraw it.
- Period (tax period) — mandatory. For 913.00 this is a quarter (I, II, III, IV). If you enter the wrong quarter — the form will collect someone else's turnovers; in the SRC cabinet, such a declaration will "hang" as a duplicate.
- Click "Create" — the title page will open.
- Title page:
- Type of declaration — mandatory: "Initial", "Regular", "Additional", "Additional by notification", "Liquidation". The first submission for the period is submitted as "Initial"; if you are correcting — "Additional" (in it, you only indicate the difference).
- Tax authority code (SRC) — is pulled from the registration address. Incorrect code → rejection of acceptance.
- OKED (main type of activity) — mandatory. Retail tax applies only to permitted types of activities; an incorrect OKED is a reason for checking the right to the regime.
- Residency signs, taxpayer category — are filled from the organization card.
- Section "Tax Calculation" — click "Fill". The program will take the turnover from income from accounting registers (sales, retail revenue) for the selected quarter.
- Income line (tax base) — the amount of revenue for the quarter excluding returns.
- Retail tax rate — must be checked. The rate is set by the local maslikhat within the limits set by the Tax Code; it may differ by regions. Verify the entered value with the current decision of the maslikhat — this is the only attribute that should be manually checked for your region and year.
- Tax amount = income × rate. Calculated automatically.
- Check the auto-fill against the turnover report. Open the account 6010 balance sheet for the quarter and compare it with the income in the declaration. A discrepancy is a signal that not all documents have been processed or have been processed with the wrong type of operation.
- Click "Check" → "Check control ratios" and "Check export". Correct the red lines before submission.
- Save and submit: "Save", then "Send" (via 1C-Reporting) or "Export" — you will receive a file for uploading to the taxpayer's cabinet / SONO.
4. An example with numbers
Initial data (Q1 2026): Sole proprietor under retail tax, grocery store, BIN/IIN filled in. Goods sold for the quarter amounted to 12,000,000 ₸. The sole proprietor is not a VAT payer (turnover below the threshold). The retail tax rate set by the maslikhat is 4 % (value for example, verify with your region).
Accounting entries of source documents (not made by report 913.00, but by "Sales of goods and services" / "Retail sales report"):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Revenue from sales recognized | 1210 | 6010 | 12,000,000 |
| Payment received to account | 1030 | 1210 | 12,000,000 |
| Cost of goods sold written off | 7010 | 1330 | 8,400,000 |
How this gets into form 913.00:
- Tax base (income for the quarter) = 12,000,000 ₸ (turnover on Cr 6010).
- Retail tax = 12,000,000 × 4 % = 480,000 ₸.
The accrual and payment of the tax itself are reflected in a separate document "Operation" or "Tax Accrual":
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Retail tax accrued | 7710 | 3190 | 480,000 |
| Retail tax paid | 3190 | 1030 | 480,000 |
Important about 2026. If this sole proprietor exceeded the VAT threshold, they would become a VAT payer at a rate of 16 %, and the sales would include an entry Dr 1210 Cr 3130 for the amount of VAT, while turnovers for 913.00 are taken without VAT. Payroll taxes for employees (OPV 10 % with a base cap of 50 MZP = 4,250,000 ₸, OPVR 3.5 %, VOSMS 2 %, OSMS 3 %, CO 5 %, IPN 10 %/15 % with a deduction of 30 MRP = 129,750 ₸ per month) do not enter form 913.00 — they go into form 200.00.
5. What the report does (modes of operation)
Report 913.00 is not a document with "types of operations", but a declaration. Practically, you work in the following modes:
- Initial — first submission for the period.
- Regular — repeated within the deadline.
- Additional — correction of a previously submitted one (you only indicate the difference " + "/ "− ").
- Additional by notification — at the request of the tax authority.
- Liquidation — upon cessation of activity / removal from the regime.
6. What is generated when filling out and submitting
- No entries. The regulated report only reads data from accounting and tax registers — this is a key difference from documents.
- File of tax return form 913.00 in the format accepted by the SRC (XML) — during export or submission.
- Entry in the journal "Regulated reports" with processing status (sent → delivered → accepted / rejected).
- Electronic receipts from the SRC when sent via 1C-Reporting — they are the confirmation of submission.
- ESF and ST this report does not issue — they are formed by documents of sales/movement separately and only serve as a source of turnovers.
7. Printed forms
- Declaration 913.00 — title page and appendices (machine-readable form with a two-dimensional barcode).
- Print on printer — button "Print" in the report form.
- Export to file — button "Export" (for uploading to the taxpayer's cabinet).
- Save as PDF/Excel — through "Print" → save.
8. Common errors
- "Mandatory attributes not filled: Tax authority code". Check the registration address in the organization card (section "Main" → "Organizations") — the SRC code is pulled from it.
- "Errors found when checking control ratios". Open the protocol: most often the tax amount does not equal income × rate — check if you edited the cell manually over the formula.
- Income in the declaration is less than turnover on 6010. Sales documents or "Retail sales report" for the end of the quarter have not been processed; process them and click "Fill" again.
- "File did not pass format and logical control" when uploading to the cabinet. Outdated export format — update the configuration to the current release and reformat.
- Submitted the wrong quarter. The period changes only by creating a new instance — correct the "Period" field and create the form again, do not submit the erroneous one.
- "Organization is not a retail tax payer for the specified period". In the tax settings (accounting policy), the special regime is not set for this period — set the application of the retail tax special regime from the required date.
9. FAQ
How often is form 913.00 submitted? Quarterly. The declaration — by the 15th of the second month following the reporting quarter; tax payment — by the 25th of the same month. Check the exact date according to the production calendar.
What is the retail tax rate in 2026? The basic rate is set by the Tax Code, and the specific one within the range is set by the local maslikhat — therefore, it may differ in different regions. Always verify with the current decision of the maslikhat of your region; this is the only parameter of the form that cannot be taken "by default".
Does a retailer pay VAT? Yes, if the turnover exceeds the threshold for mandatory VAT registration — then the rate of 16 % applies. Below the VAT threshold, VAT is not accrued, and income in 913.00 is shown without VAT.
Do employee payroll taxes enter 913.00? No. OPV (10 %), OPVR (3.5 %), CO (5 %), OSMS (3 %), VOSMS (2 %) and IPN (10 %/15 %) are submitted in form 200.00. In 913.00 — only retail tax from turnover.
I made a mistake in the submitted declaration — what to do? Create a new form 913.00 for the same period with the type "Additional" and indicate only the difference (additional charge " + " or reduction "− "). There is no need to withdraw the initial one.
Why does auto-fill show 0, although there were sales? Either the sales documents have not been processed, or the accounting policy does not include the special retail tax regime for this quarter, or the period is selected incorrectly. Check in order and click "Fill".
Do expenses (cost of goods sold) reduce the amount of retail tax? No. The tax base is income (turnover), not profit. The cost of goods sold (entry Dr 7010 Cr 1330) does not affect the tax amount; it is only needed for the financial result.
Can 913.00 be submitted directly from 1C? Yes, if the service 1C-Reporting is connected and there is a valid digital signature/certificate. The "Send" button — the file goes to the SRC, receipts return to the journal. Without the service, use "Export" and upload the file to the taxpayer's cabinet manually.
Where in 1C can I see if the declaration was accepted or not? In the journal "Regulated reports" — status column and attached receipts. "Accepted" with a positive protocol = submitted.
How does 913.00 differ from 910.00? 910.00 is a simplified declaration (semi-annual, income tax at its own rate), 913.00 is retail tax (quarterly, only for permitted types of activities and turnovers). Both regimes cannot be applied simultaneously.
10. Related documents
Data enters form 913.00 from:
- "Sales of goods and services", "Sales (act, invoice)" — turnover on Cr 6010.
- "Retail sales report" — retail revenue.
- "Receipt to current account" / "Cash receipt order" — payment.
- Settings of accounting policy (taxes) — sign of applying the retail tax special regime and rate.
Related and concurrently entered reports:
- Form 200.00 — IPN and social payments for employees (for the same period).
- Form 300.00 — VAT declaration (if the retailer is a VAT payer, 16 %).
- ESF / ST — electronic invoices and accompanying documents for sales, from which turnover is formed.
How to find out your release: "Main menu" → "Help" → "About the program" — there is the platform version and configuration release.
The guide is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. When updating the configuration, verify the composition of the form and rates.