Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The supplier has sent you an electronic invoice (ESF) for a batch of goods, you open it — and the VAT amount does not match the invoice that the manager has already entered in 1C. Or a paper invoice was delivered by a courier, and it needs to be processed to reclaim the VAT. This is exactly why the "Received Invoice" exists: it is your supporting document for claiming VAT on purchases. If you make a mistake in it — you will lose the credit, and the VAT payable in the declaration will unexpectedly increase.
1. Purpose
The document records the invoice that you received from the supplier for purchased goods, works, or services. Its main task is to put the incoming VAT into credit (reduce your VAT payable) and link the credit to a specific receipt. It is usually not created separately, "out of thin air" — it is generated from the receipt document.
2. Where to find
Three working paths:
- From the receipt document (the most common): open "Receipt of Goods and Services", at the bottom — the link "Enter Invoice" / "Register Invoice". This is the correct way: the details and amounts are pulled automatically.
- In a list: section "Purchases" → "Invoices (Received)".
- Through ESF: section "Purchases" → "Electronic Invoices (ESF)" → the document uploaded from the ESF system automatically creates the received invoice.
A navigation link for quick access to the list (menu "Service" → "Go to Navigation Link", or Ctrl+Shift line in the client):
e1cib/list/Document.InvoiceReceived
2a. How to find out your release
Menu "Help" → "About the Program". In the opened window, you will see the platform version (for example, 8.3.x) and the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older — some fields and VAT calculation rules (rate 16% from 2026) may differ; check this line before submitting reports.
3. How to fill out
If you are entering the document based on the receipt — 90% of the fields are already filled in. Your task is to check them and enter the number/date of the supplier's paper or electronic invoice.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Organization | ✅ | Your legal entity that is a VAT payer. If the organization is not VAT registered — there will be no credit, and the document is meaningless. |
| Counterparty | ✅ | Supplier. It is used for mutual settlements and data for the VAT register. Incorrect counterparty → VAT will "hang" on the wrong supplier. |
| Contract | ✅ | Defines the currency and terms of mutual settlements. A different contract → the amount will not apply to the correct debt. |
| Invoice number and date | ✅ | This is the supplier's number, not your internal one. It will be included in the VAT declaration register (form 300.00). The date determines the reporting period for the credit — if you set the wrong quarter, the VAT will go to someone else's period. |
| Supporting document (Receipt) | ✅ | Link to the receipt, from which the amounts and VAT are derived. Without it, there is nothing to link the credit to. |
| Type of operation | ✅ | "Receipt", "Advance", "Adjustment", etc. (see section 5). It affects the set of journal entries. |
| Amount excluding VAT / VAT / Total | ✅ | Pulled from the receipt. Verify with the supplier's paper invoice down to the last penny. A discrepancy is the first signal of an error in the receipt. |
| VAT rate | ✅ | In the RK from 2026 — 16%. Check that the old 12% rate has not been left. The rate is set in the receipt for each line. |
| ESF (electronic indicator) | — | Mark if the invoice was issued in the ESF system. Then the number/date are taken from the electronic document, not from paper. |
| Include VAT in credit | ✅ (flag) | If removed — VAT will not go into credit (for example, purchases for non-taxable turnover or for representative expenses exceeding the norm). If left by mistake — you will overstate the credit. |
Order of actions:
- First, process the receipt — the invoice relies on it.
- Click "Enter Invoice".
- Enter the number and date of the supplier's document (from paper or from ESF).
- Check the amounts and rate 16%.
- Ensure that the flag "Include VAT in credit" is checked (if the purchase is taxable).
- Process and close.
4. An example with journal entries
Situation. LLP "Astana-Trade" (VAT payer) purchased a batch of goods from LLP "Supply" on September 3, 2026. According to the supplier's ESF:
- Cost of goods excluding VAT — 1,000,000 ₸
- VAT 16% — 160,000 ₸
- Total payable — 1,160,000 ₸
First, the Receipt of Goods is processed:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1330 | 3310 | 1,000,000 | Goods received in stock |
| 1420 | 3310 | 160,000 | VAT allocated on purchase |
Then based on it — Received Invoice (supplier's invoice No. SF-4471 dated 03.09.2026). When processed, it confirms the right to credit and makes the entry:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3130 | 1420 | 160,000 | VAT credited (reduces VAT payable) |
In the standard methodology of the RK, incoming VAT is first accumulated in account 1420 "VAT to be reimbursed", and the received invoice transfers it to credit against 3130 "VAT payable". The result: your VAT payable to the budget decreased by 160,000 ₸. In form 300.00 this amount will appear in the line for credit VAT, and invoice No. SF-4471 will be included in the register for the declaration.
If it were a service (for example, rent 1,160,000 ₸ with VAT), the receipt would be recorded in the expense account (7210/7110), and the VAT invoice entry would remain the same: Dr 3130 Cr 1420 — 160,000 ₸.
5. Types of operations
The document covers several scenarios — choose using the "Type of Operation" button or in the header:
| Type | When to apply |
|---|---|
| Receipt (realization) | Regular purchase of goods, works, services — the basic case. |
| Advance | The supplier issued an invoice for prepayment; VAT is credited from the advance amount. |
| Adjustment | Change in price/quantity after shipment — corrective or additional invoice. |
| Import / from EAEU countries | Accounting for VAT on imports (VAT on import, form 328.00), credit is possible after payment. |
| Commission | Invoice from the commissioner/on commission goods. |
| Corrected | Replacement of a previously received invoice if the supplier issued a corrected electronic document. |
6. What is generated upon processing
- Accounting entry for crediting VAT: Dr 3130 Cr 1420.
- Movements in VAT registers — "VAT to be reimbursed" / "VAT charged", based on which the invoice register is built and the declaration 300.00 is filled out.
- Entry in the electronic invoice journal, if the document is linked to ESF from the ESF system (in the RK, issuing an ESF is mandatory for most transactions; received ESFs are pulled from the system).
- In case of import/EAEU — data for form 328.00 (import declaration) and accounting for import VAT.
- SNT (accompanying invoice for goods) is generated not here, but in the goods documents, but is linked to the turnover of traceable goods.
7. Printed forms
From the received invoice, the following are available:
- Invoice — standard printed form of the RK (for reconciliation with the supplier's paper original).
- Invoice register (via the "Print" button from the list/reports) — for attachment to the VAT declaration.
- Print ESF — if the document is linked to the electronic invoice from the ESF system, its visual form is printed.
8. Common mistakes
"The field 'Incoming Document Number' is not filled out." You did not enter the supplier's invoice number. Enter it exactly as in the original/ESF — this number goes to the register for 300.00.
"VAT not accepted for credit: conditions not met." Usually, the flag "Include VAT in credit" has been removed, or in the receipt, the line has the rate "Without VAT". Check the rate 16% and the credit flag in the header.
"The document amount does not match the amount of the supporting document." The amounts in the invoice and the receipt have diverged. Do not manually correct the amounts in the invoice — correct the receipt and refill the invoice.
"The organization is not a VAT payer." In the organization's accounting policy settings, VAT is not included. If you are VAT registered — enable it in the section "Main → Accounting Policy (Taxes)"; if not — you are not entitled to credit.
Old rate 12%. After the update for 2026, the rate 12% may "stick" in the nomenclature/contract. Double-check: in the RK from 2026, 16% is in effect.
9. FAQ
How are "Receipt" and "Received Invoice" related? The receipt records the goods/service and allocates VAT to account 1420. The received invoice confirms the right to credit and transfers the VAT with the entry Dr 3130 Cr 1420. Without the invoice, the credit is not formally confirmed.
What is the VAT rate in Kazakhstan in 2026? 16%. If the document states 12% — this is an outdated value, update the rate in the receipt.
Can an invoice be created without a receipt? Technically yes (for advance), but for a regular purchase, it is correct to enter it based on the receipt — otherwise, the amounts and VAT have nothing to rely on.
How to put VAT into credit for an electronic invoice (ESF)? Received ESFs are uploaded from the ESF system in the section "Electronic Invoices", and based on them, the received invoice is automatically created — the number and date are taken from the electronic document.
Why did VAT not appear in the declaration 300.00? Check the invoice date (it sets the reporting period), the flag "Include VAT in credit", and that the document is processed. Then refill the declaration.
What to do if the supplier sent a corrected invoice? Use the type of operation "Corrected" / "Adjustment" — it cancels the credit for the previous invoice and accounts for the new amounts.
How to account for VAT on imports from EAEU countries? Through the type of operation "Import / from EAEU countries". VAT is paid upon import (form 328.00) and is credited after payment and confirmation.
What to do if the amounts in the invoice do not match the supplier's invoice? Do not edit the amounts in the invoice itself. Find the discrepancy in the receipt (price, quantity, rate), correct it, and refill the invoice from the receipt.
Can VAT not be credited? Yes — remove the flag "Include VAT in credit". Use for purchases under non-taxable turnover or expenses for which credit is not allowed; then VAT remains in the cost.
10. Related documents
- Entered based on: "Receipt of Goods and Services", "Receipt of Additional Expenses", "Advance Report", uploaded ESF from the ESF system.
- Serves as a basis for: reflection in the VAT declaration (300.00) and invoice register; in case of import — for form 328.00.
- Related objects: "Issued Invoice" (mirror document at the supplier), "Withdrawal from Settlement Account" (payment to the supplier), "SNT" (for traceable goods).
How to find out your release: menu "Help" → "About the Program" — there you will find the platform version and configuration release.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Values for 2026: VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸.