Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You conducted an inventory — there are 8 packs of coffee missing from the warehouse. Part of the batch has expired, and part was damaged during transportation. The goods exist on paper, but in reality, they do not. You need to write them off: both from the warehouse balances and from the accounting records, and at the same time decide what to do with the VAT that you once claimed when purchasing. All of this is covered by one document — "Write-off of Inventory" (in the configuration, the object is called Document.WriteOffGoods).
Below is how to fill it out without errors, what entries it makes, and what to check before processing.
1. Purpose
The document removes inventory (goods, materials, products) from warehouse balances and allocates their cost to expenses. It is used in cases of damage, breakage, shortages identified during inventory, expiration, and write-off for internal needs. This is not a sale — there is no buyer, no income, and no electronic invoice (ESF) is issued for it.
2. Where to find
Section "Inventory" (or "Warehouse and Production") → group "Warehouse Operations" → "Write-off of Inventory" → button "Create".
Faster — open the list directly. Copy the navigation link and paste it into 1C via "Service and Settings" (gear icon at the top right) → "Go to navigation link":
e1cib/list/Document.WriteOffGoods
2a. How to know your release
Menu "Help" → "About the program" (or the "i" icon at the top). It indicates the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is older, the names of sections and some fields may differ.
3. How to fill
Fill it out from top to bottom — some fields are filled in automatically, but each should be checked.
| Field | Mandatory | Why and what will happen if there is an error |
|---|---|---|
| Organization | ✅ | The chart of accounts and accounting policy are taken from it. If there is only one organization in the database, it will be filled in automatically. If you make a mistake, the goods will be written off from the wrong legal entity, and the balances will be incorrect. |
| Date / Number | ✅ | The date determines in which period the balances will be removed and the expense will be formed. The number is assigned automatically. If you set the date earlier than the receipt of the batch, you will get a negative balance. |
| Warehouse | ✅ | The goods are written off specifically from this warehouse. If you specify a different one, 1C will not find the balance and will not process the document. |
| Article of other expenses / costs | ✅ | Determines which article the expenses will fall under and how they will be accounted for in tax accounting (deductible / non-deductible expense for corporate income tax). Shortages beyond norms are usually non-deductible expenses. |
| Department | ⬜ | Needed if you divide expenses by departments. |
Table part "Goods" (mandatory — at least one line):
| Column | Why |
|---|---|
| Nomenclature | What exactly you are writing off. Choose the same item that is in stock, otherwise the write-off will not occur. |
| Quantity | How much you are writing off. It should not exceed the balance in the warehouse on the date of the document. |
| Accounting account | Where you are writing off from — usually 1330 "Goods" (for materials — 1310/1350). It is filled in from the nomenclature settings. |
| Expense account | Where we allocate the cost. By default — 7470 "Other Expenses" (damage, shortages). |
| Expense article | Analytics for tax accounting: whether the expense is deductible or not. |
There is no need to manually enter the cost of the write-off — 1C will calculate the amount itself based on the inventory valuation method from the accounting policy (average or FIFO) upon processing.
About VAT. The document "Write-off of Inventory" does not make entries for VAT. However, according to the Tax Code of the RK, when writing off damaged/missing goods beyond the norms of natural loss, VAT previously claimed must be excluded from the claim (restored). This is formalized separately — through the regulatory mechanism for VAT adjustment at the end of the period. Keep this in mind (see example and FAQ).
4. Example with entries
Condition. LLP "Aruna" on the general taxation system, VAT payer. As a result of the inventory, a shortage of 8 packs of coffee was identified, which spoiled beyond norms. Inventory accounting is based on average cost, which amounted to 5,000 ₸/pack. When purchasing this batch, VAT at the rate of 16% was claimed.
We fill out the "Write-off of Inventory":
- Organization — LLP "Aruna", Warehouse — "Main", Expense Article — "Shortages and Losses (non-deductible)".
- Line: Coffee, 8 packs, accounting account 1330, expense account 7470.
Cost of write-off: 8 × 5,000 = 40,000 ₸.
Entries upon processing the document:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 7470 | 1330 | 40,000 | Cost of spoiled coffee written off |
Restoration of VAT (separate operation/correction, rate 16% of cost): 40,000 × 16% = 6,400 ₸.
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 7470 | 1420 | 6,400 | VAT previously claimed excluded from the claim and allocated to expenses |
Total expenses (account 7470) amounted to 46,400 ₸. Since this is a shortage beyond norms — the expense is non-deductible for corporate income tax purposes, as indicated by the chosen article.
5. Types of operations
The document is universal — the specific meaning of the write-off is determined by the choice of expense article and expense account:
- Shortage due to inventory — entered based on "Inventory of Inventory", account 7470 (or the account for settlements with guilty parties, if there is a guilty party).
- Damage, breakage, defects — account 7470.
- Expiration — account 7470.
- Natural loss within norms — deductible expense, separate article.
- Write-off for own (household) needs — expense account by purpose (for example, 7210 "Administrative Expenses", 8110 when transferred to production).
6. What is formed upon processing
Accounting entries: Debit of expense account (7470 / 7210 / 8110…) — Credit of inventory account (1330 / 1310 / 1350) at the calculated cost.
Movements in registers:
- "Goods in warehouses" — expense by quantity;
- "Goods of organizations (batches)" — expense by quantity and amount, considering the valuation method (average/FIFO);
- cost registers of inventories.
Electronic documents: ESF and VAT invoices for this document are not generated — the write-off is not a sale or transfer with turnover. (Exception — if your accounting policy requires separate documentation for VAT restoration, this is done through regulatory VAT documents, not by the write-off itself.)
7. Printed forms
Available by the "Print" button:
- Inventory Write-off Act (form Z-2) — a unified primary accounting form of the RK;
- Act of Write-off of Goods, Products, and Materials;
- Accounting Certificate for the document entries.
The write-off act is the main primary document, which is signed by the commission and justifies the expense before the audit.
8. Common errors
"Not enough inventory in the 'Main' warehouse. Nomenclature: Coffee. Missing: 3." On the date of the document, there is less product in the warehouse than you are writing off. Check the balance (report "Inventory Balances"), the document date (not earlier than the receipt of the batch), and the correctness of the warehouse. If the receipt has not yet been processed — process it first.
"Expense account not filled in line 1." Specify the expense account manually or set it as default in the nomenclature / expense article card.
Wrote off, but the expense was included in deductions for corporate income tax, although this is a shortage. Check the expense article: for shortages and losses beyond norms, it should be marked as non-deductible expense.
Forgot to restore VAT. The document does not do this automatically. When writing off damage/shortage beyond norms, perform VAT adjustment at the end of the period, otherwise you will understate the VAT payable and receive additional charges during the audit.
Cost of write-off = 0 or red. The batch has not been processed, inventory valuation has not been calculated, or there is a month-end closure with an error. Reprocess the chain of documents for the month and perform "Month-End Closure".
9. FAQ
How does "Write-off of Inventory" differ from "Inventory of Inventory"? "Inventory" only records discrepancies between fact and accounting and does not make entries. The actual write-off of shortages is performed by "Write-off of Inventory", which is convenient to enter based on the inventory.
Is it necessary to issue an ESF when writing off goods? No. The write-off is not a turnover from sales, there is no buyer, so the ESF is not issued in the ESF system and VAT invoices are not issued.
Is it necessary to restore VAT when writing off spoiled goods? Yes, if the goods are spoiled/missing beyond the norms of natural loss and VAT was claimed upon purchase. VAT at the rate of 16% of the cost is excluded from the claim and allocated to expenses. Within the norms of loss — restoration is not required.
Which account should be used to write off goods? The cost is removed from the credit of 1330 "Goods" (materials — 1310/1350). The debit is the expense account: usually 7470 "Other Expenses" for damage and shortages, 7210 for write-off for administrative needs.
How to set the cost if accounting is based on average or FIFO? You cannot do it manually — 1C will calculate it itself upon processing according to the method from the accounting policy. Therefore, it is important that all receipts and sales for the month are processed before the write-off.
Why does the product "go negative" and the document is not processed? There is no balance on the date of the document. Reasons: date earlier than receipt, wrong warehouse, batch not processed. Correct the date/warehouse or process the receipt.
Can I write off in one document to different expense accounts? Yes. The expense account and article are specified in each line of the table part separately, so in one document, you can distribute the write-off across different accounts and articles.
How to document breakage within the norms of natural loss? With the same document, but choose an expense article marked as "deductible expense". Then the expense will be accounted for in the calculation of corporate income tax, and VAT will not need to be restored.
How to see the amount of the written-off goods? Open the report "Document Movements" for the document or generate a turnover balance report for account 1330 — the written-off cost will be visible there.
Who should sign the write-off act? The inventory commission (or specially created) and the materially responsible person. The printed form "Inventory Write-off Act (Z-2)" contains the necessary fields for signatures.
10. Related documents
Based on what it is entered:
- "Inventory of Inventory" — by the button "Create based on" → "Write-off of Inventory" the identified shortages are transferred.
What is entered based on / nearby:
- "Receipt of Inventory" — reverse operation, when excesses are identified during inventory;
- "Transfer of Inventory" — if the goods are not written off but transferred to another warehouse;
- regulatory documents for VAT (adjustment of the VAT amount claimed) — for restoring VAT on the written-off goods.
How to know your release: "Help" → "About the program" — it indicates the platform version and configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Numerical parameters are provided according to the norms of Kazakhstan for 2026 (VAT 16%, MRP 4,325 ₸, MSP 85,000 ₸).