Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The buyer calls: "Where is the invoice? I need to accept VAT for offset, but you have one amount in the act and another in the sale." You open the shipment, but there is no invoice for it yet. Or it exists, but VAT is calculated at the old rate of 12%, and the buyer cannot close the month. From this point, you work with the document "Issued Invoice": it records your VAT obligations to the budget and gives the buyer the right to offset. If you make a mistake in the rate, date, or BIN — the buyer will not accept VAT, and you will have a discrepancy with the ESF information system.
1. Purpose
The document issues an invoice that you provide to the buyer when selling goods, works, and services. It calculates VAT payable, generates a record in the sales book (VAT register), and serves as the basis for issuing an electronic invoice (ESF) in the ESF information system. Without it, the sale "hangs" without VAT obligations, and the buyer does not receive an offset.
2. Where to find
Three working paths:
- From the sales document (main method): open "Sale (act, invoice)" → at the bottom, click "Issue Invoice" or "Create based on" → "Issued Invoice". This way, the details will be pulled automatically.
- Through the section: "Sales" → "Invoices (issued)" — here is the entire journal.
- Direct navigation link: copy the line below, in 1C click "Service" → "Go to navigation link" (or Ctrl+F11) and paste:
e1cib/list/Document.InvoiceIssued
2a. How to find out your release
The menu "Help" → "About the program" (or the "i" icon in the upper right corner). The top line is the platform version (1C:Enterprise 8.3.xx), below is the configuration release "Accounting for Kazakhstan", for example 3.0.74.2. The instructions below are verified on this release; in other versions, the location of fields may differ.
3. How to fill out
Let's break down each field. I mark MANDATORY — without them, the document will not be processed or the ESF will not be sent.
| Field | Why and what will happen in case of error |
|---|---|
| Organization (MANDATORY) | The BIN, series/number of VAT certificate, and details for ESF are taken from it. If the wrong organization is selected — the ESF will be sent from a different entity and will not be accepted. |
| Number / Date (MANDATORY) | The date determines the VAT accrual period and turnover. If you set the date to the next quarter — VAT will not be included in the correct declaration. The number is assigned automatically; do not change it manually. |
| Counterparty (MANDATORY) | The buyer. The BIN/IIN is pulled from the card — it is used by the ESF information system to identify the recipient. Incorrect BIN = ESF will not reach the buyer. |
| Contract (MANDATORY) | Sets the currency (tenge ₸), type of calculations, and accounting account. The currency of the contract affects the rate and VAT amount. |
| Supporting Document | Reference to the sale/advance payment. It is filled in automatically when entering "based on". Links the invoice to the shipment for control. |
| Table part (nomenclature, quantity, price) | Lines of goods/services. The VAT amount is calculated from the amount excluding tax at the rate. Check that the rate of 16% is applied — not the old 12%. |
| VAT Rate (MANDATORY) | From 2026, the standard rate is 16%. There are also: 0% (export), "Without VAT", "Exempt". Incorrect rate = incorrect offset amount for the buyer. |
| Method of issuing ESF | "In electronic form" (by default) or "On paper". It affects whether the program is obliged to send the document to the ESF information system. |
| Date of transaction | Date of sale/service provision. It controls the deadline for issuing the ESF (generally within 15 calendar days). |
| ESF Identifier / status | Filled in after sending. Shows that the document has been accepted by the ESF information system. |
After filling out — "Process and close". Then a separate button "Issue ESF" generates and sends the electronic document.
4. An example with entries
Situation. LLP "Astana-Trade" (VAT payer) shipped goods to LLP "Client" on September 4, 2026: 100 units at 3,480 ₸ each excluding VAT.
Calculation:
- Amount excluding VAT: 100 × 3,480 = 348,000 ₸
- VAT 16%: 348,000 × 16% = 55,680 ₸
- Total payable: 403,680 ₸
- Cost of goods (for the sale entry): 210,000 ₸
Entries for the sale (formed by the "Sale" document, for which you issue the invoice):
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1210 | 6010 | 403,680 | Debtor's obligation, income from sales |
| 6010 | 3130 | 55,680 | VAT payable highlighted |
| 7010 | 1330 | 210,000 | Cost of goods written off |
Result: income excluding VAT 348,000 ₸, VAT obligation 55,680 ₸ on account 3130 "VAT payable".
What the invoice does: it does not create accounting entries for accrual (VAT has already been accrued by the sale), but generates a record in the VAT register (sales book / register) and serves as the basis for the ESF. This record will go into form 300.00.
When the buyer pays:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1030 | 1210 | 403,680 | Receipt of money to the current account |
5. Types of operations
The document is universal; the type of operation determines the content:
- Sale — for the shipment of goods, works, services (the most common case).
- Advance — when receiving prepayment, if you issue an advance invoice.
- Corrective invoice — when changing the price/quantity after shipment (discount, return of part).
- Additional invoice — to reflect additional amounts on a previously issued document.
- Export — sale outside the RK at a rate of 0%.
- Consignor / commission agent — when working under commission agreements.
6. What is generated upon processing
- Accounting entries — VAT accrual (3130) is reflected by the supporting document (sale); the invoice usually does not create accrual entries but records VAT in accounting.
- Movements in VAT registers — a record in the register of issued invoices (sales book), which goes into the VAT declaration (form 300.00).
- Electronic document ESF — by clicking "Issue ESF", XML is generated and sent to the ESF information system. The status changes to "Delivered" / "Processed".
- SNT (accompanying invoice for goods) — for excise goods that need to be accounted for in the "Virtual Warehouse" and several other goods, it is generated separately but is linked to the same shipment.
7. Printed forms
By clicking "Print", the following are available:
- Invoice (standard form of the RK) — the main paper form.
- Invoice for sale / for advance — depending on the type of operation.
- Printed form of ESF — visualization of the electronic document from the ESF information system (after issuance).
- Register of invoices — from the document journal.
8. Common mistakes
"The value of the 'Counterparty Contract' attribute is not filled in" — the contract is not selected. Open the counterparty card, create/select a contract with the type "With the buyer" and currency ₸.
"The VAT rate in the line does not match the organization's rate" — the nomenclature still has the 12% rate from the old period. Correct it to 16% in the line or in the nomenclature card.
"ESF cannot be issued: BIN/IIN of the counterparty is not specified" — fill in the BIN in the buyer's card, otherwise the ESF information system will reject the document.
"The deadline for issuing ESF has been exceeded" — more than 15 days have passed since the transaction date. Check the "Date of transaction"; in case of actual delay, a fine may apply, but the document still needs to be issued.
"The organization is not a VAT payer" — the VAT registration certificate is not filled in. Enter it in the organization settings, otherwise VAT will not be accrued.
Discrepancy in amount with the sale — you changed the price manually in the invoice. Always correct the amount in the supporting document and refill the invoice, not the other way around.
9. FAQ
What VAT rate is in effect in 2026? The standard VAT rate in Kazakhstan from 2026 is 16%. The previous 12% cannot be applied in new documents. Check that the rate of 16% is applied in the lines.
Does the invoice create an accrual entry for VAT? No. VAT payable (Cr 3130) is accrued by the sales document. The invoice records a line in the VAT register and serves as the basis for the ESF and declaration 300.00.
What is the deadline for issuing ESF? As a general rule — within 15 calendar days after the transaction date. Indicate the transaction date correctly; the program controls the deadline.
Can one invoice be issued for several sales? Yes, a consolidated invoice is formed for a period (within a calendar month) for one buyer. Select the necessary supporting documents when creating.
What to do if you made a mistake in the amount after issuing the ESF? Issue a corrective or additional invoice based on the original. To annul the issued ESF, you can only follow the established procedure in the ESF information system.
Why does the buyer not pass in the ESF? Most often, it is an incorrect or empty BIN/IIN in the counterparty's card, or the buyer is not registered in the ESF information system. Verify the BIN and resend.
How to issue an invoice for an advance? Create a document with the operation type "For advance" based on the payment receipt. VAT is calculated from the prepayment amount.
Is an invoice needed if I work without VAT? If you are not a VAT payer, you do not issue an invoice with VAT. However, for certain goods, an SNT may still be required through the "Virtual Warehouse".
Where to see the status of the ESF submission? In the document itself (status field) and in the journal "Invoices (issued)" — the column for the status of the electronic document: "Not sent", "Delivered", "Processed".
What VAT account is used? Accrued VAT payable is reflected in account 3130 "VAT payable", income — in 6010, debtor's obligation — in 1210.
10. Related documents
Based on what the issued invoice is entered:
- "Sale (act, invoice)" — the main source.
- "Receipt of payment / Payment order (incoming)" — for the advance invoice.
- "Commission agent's (agent's) sales report".
What is entered based on the invoice:
- ESF — electronic invoice in the ESF information system.
- Corrective / additional invoice.
- SNT — accompanying invoice (if necessary).
How to find out your release: "Help" → "About the program" — there you will find the platform version and configuration release.
This material is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Rates and amounts (VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸) are provided according to the norms of 2026.