Reports.RegulatedReport300Form — VAT return (300.00), Accounting for Kazakhstan 3.0

1. Identification

Purpose. The report is intended for generating, filling in, and exporting the quarterly VAT declaration of the RK (form 300.00) with appendices (registers by VAT rates, offset, exports to the EAEU, etc.). It is used by accountants and chief accountants for filing tax reporting with the state revenue authorities (SRC). The data for filling in is taken from the organization's VAT accounting for the reporting quarter.

Current RK 2026 norms (for indicator control): standard VAT rate — 16%; MCI — 4,325 ₸; minimum wage — 85,000 ₸. Export of goods and international transportation are taxed at a 0% rate; a number of turnovers are exempt from VAT. The threshold for mandatory VAT registration and register limits are calculated in MCI, so the correctness of the MCI value in the production calendar is critical for control ratios.

Where to find it in 1C: the «Regulated reporting» section → «Regulated report form 300». Navigation link: e1cib/list/Отчет.РегламентированныйОтчет300Форма

2. Attributes and structure

2.1 Header attributes

2.2 Tabular sections

There are no own tabular sections in the object's metadata. The structure of the declaration and appendices is implemented through dynamically generated tabular documents (SpreadSheetDocumentField) inside forms: each form-revision corresponds to a page of the main declaration and its appendices. Row data (registers, amounts by rates) are stored serialized in the ДанныеОтчета attribute.

2.3 Declaration sections (fillable areas)

Logically, form 300.00 includes:

• VAT accrual (taxable turnover at the 16% rate, 0% turnover, and exempt turnover);
• VAT allocated to offset (on acquired goods, works, services);
• calculation of VAT payable to the budget or of the excess of offset over accrual;
• register appendices (by invoices, exports to the EAEU, offset, etc.).

3. Forms

The configuration contains 14 forms — by legislation revisions and periods of validity. Key ones:

Revision selection mechanism: by НачалоПериода/КонецПериода the system selects the form that was in effect in the reporting quarter. This ensures the correct presentation and control ratios for declarations of different years.

Requires verification (version-specific): for the 2026 reporting periods, a specific platform/configuration version may contain a newer form-revision than Форма3002023Кв1. The current set of forms and their binding to periods should be checked against the AK 3.0.74.2 release and subsequent updates of regulated reporting.

4. Key module procedures

The attached evidence does not include BSL modules with path:line references. Below are the typical handlers of a regulated report of this kind in AK 3.0; specific lines should be looked up in the form modules of the corresponding release.

Object module / common mechanisms:

• ПриКомпоновкеРезультата / Заполнить() — collecting VAT accounting data for the period and filling in the declaration areas.
• ПроверитьЗаполнение — control of required attributes (НачалоПериода, КонецПериода) and of control ratios between the declaration rows.
• Serialization/deserialization procedures for ДанныеОтчета — saving and restoring the filled-in tabular data.

Form-revisions (form module):

• ПриСозданииНаСервере — initialization of the revision's tabular document template, restoring data from ДанныеОтчета, configuring area visibility by НастройкиФормы.
• ЗаполнитьОтчёт / Заполнить<Раздел> — automatic filling of VAT accrual and offset rows from the accounting registers.
• Расшифровать (ОбработкаРасшифровкиТабличногоДокумента) — drilling down from a declaration cell to the primary data (documents, registers).
• Выгрузить — generating the file for submission to the state revenue authorities (exchange with SRIS/SRC).

Main form:

• Handlers for selecting the organization, period, and revision, opening the corresponding form-revision.

5. Data sources (the report does not generate postings)

A regulated report is a form for collecting and presenting data; it is NOT posted and does NOT generate accounting postings or register movements. It reads data already formed by the accounting for the quarter.

Sources for filling in form 300.00:

• accumulation registers for VAT accounting (accrued VAT, VAT for offset, non-taxable/exempt turnovers, export);
• the accounting register — turnovers on VAT and income/expense accounts;
• data of electronic invoices (ESF, IS ESF) and accompanying waybills (SNT) — for the appendix registers.

Accounts of the standard RK chart of accounts whose turnovers form the declaration indicators:

Example of the logic: on a sale amounting to 1,000,000 ₸ excluding VAT, the accrued VAT at the 16% rate = 160,000 ₸ (the posting Dr 1210 Cr 6010 for income and Dr 1210 Cr 3130 for VAT is generated by the sales document, not by the report). The 300.00 declaration collects these 160,000 ₸ into the accrual row and reduces it by the VAT for offset on incoming ESF, deriving the total VAT payable.

6. Related objects and entry on the basis

• Organizations — the taxpayer, determines the IIN/BIN and VAT accounting settings (VAT registration, rate).
• Counterparties — the tax committee (recipient of the declaration), as well as counterparties in the appendix registers.
• Sales and receipt documents — sources of turnovers and incoming/outgoing ESF.
• ESF (IS ESF) and SNT — electronic documents that go into the appendix registers of form 300.00.
• Other regulated reports — 100.00 (CIT), 200.00 (IIT/social payments) as part of the organization's single tax reporting package.

Entry on the basis: for regulated reports, the classic «entry on the basis» mechanism is not used — the report is created from the list of regulated reporting by selecting the kind, organization, and period; the data is pulled in automatically from accounting.

7. Extension points

• Updating the form-revision: when form 300.00 changes, a new form Форма300<Год>Кв<N> is added and the revision selection mechanism by period is adjusted. Extension should be done by adding a revision without breaking the old ones.
• Filling algorithms: the Заполнить… procedures of the form-revisions are the main point for fine-tuning auto-fill (for example, the specifics of separate VAT accounting, proportional offset).
• Control ratios: ПроверитьЗаполнение / the corresponding control procedures — are extended when SRC requirements change.
• Export/exchange: the procedures for generating the file for submission and for integration with IS ESF/SNT — points for adaptation to changes in exchange formats.
• Configuration extensions (Extensions): it is possible to override the form-revision handlers and add custom checks without removing the configuration from support; for regulated reports, updating the standard forms through releases is preferable.

Requires verification (version-specific): the VAT rate, the limits in MCI, and the declaration export format change by law. When transitioning to 2026, make sure that in the production calendar and VAT accounting settings the MCI = 4,325 ₸ and the VAT rate = 16% are set, and that the configuration release contains the form-revision in effect for the reporting period.