Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the day. The cashier closed the shift, processed the retail sales report — 464,000 ₸ went through the terminal. However, the bank will credit less to the current account tomorrow: it will withhold a commission for acquiring. You open the statement — the amount does not match the revenue, and the program complains that "the acquiring settlement account is not filled in." All this can be fixed with one entry — a card in the directory "Acquiring Agreements". Set it up once — and the money from the terminal, the bank's commission, and the revenue will be automatically allocated to the accounts.
1. Purpose
The directory stores the terms of agreements with acquiring banks: which bank accepts cards, under what commission percentage, and to which account to account for the "stuck" money between the terminal and the current account. Payment documents for card transactions will take the accounting accounts and commission rate from this card.
2. Where to find
Section "Bank and Cash" → block "Directories" → "Acquiring Agreements". You can also create the card "on the fly" directly from the "Payment Card Operation" document or from the retail sales report — in the "Acquiring Agreement" field, click "+".
To open the list directly: "Service" → "Go to navigation link" and paste:
e1cib/list/Directory.AcquiringAgreements
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the opened window — platform version (for example, 8.3.24) and configuration release ("Accounting for Kazakhstan, version 3.0, release 3.0.74.2"). If your number differs — some fields may be in a different order, but the logic remains the same.
3. How to fill in
Open the list → "Create". Let's go through each field.
| Field | Mandatory | Purpose and what happens in case of error |
|---|---|---|
| Name | ✅ | How the agreement will be visible in selection lists. Write it recognizably: "Halyk — acquiring Visa/MC 1.7 %". If you name it "Agreement 1", in six months you won't find the right one among five banks. |
| Acquiring Bank (Counterparty) | ✅ | The bank that accepts cards and credits money. Its details will be pulled for reconciliation and the ESF for the commission. If you make a mistake — the payment will "stick" to the wrong counterparty, and the balance on 1210/3310 will diverge. |
| Agreement | ✅ | The counterparty's agreement of the type "With the supplier" (acquiring service) or separate. It determines the currency of settlements — always ₸. An empty agreement → the payment document will not be processed. |
| Organization | ✅ | Your company that owns the agreement. When there are several legal entities in the database, it indicates whose statements to touch. |
| Acquiring Settlement Account | ✅ | Transit account between the terminal and the current account. Usually 1210 (less often a separate sub-account 1030). The total amount from card transactions is recorded here on the day of sale and is written off upon crediting from the bank. An incorrect account — the money will "hang" and will not be closed by the statement. |
| Bank Commission Percentage | ✅ | The bank's withholding rate (for example, 1.7 %). The commission amount upon crediting is calculated from it. If you set it to 0 — the program will write off the entire amount to the account without allocating an expense, and you will miss out on costs. |
| Commission (Expense) Accounting Account | ✅ | Where to allocate the bank's commission. Usually 7210 "Administrative Expenses" (or 7110 "Sales Expenses"). |
| Expense / Other Expenses Article | recommended | Analytics for the expense account: "Bank Services / Acquiring". Necessary for correct deductions on corporate income tax and breakdowns. |
| Payment Type by Card | recommended | Payment system (Visa, MasterCard, "MIR"). Helps to break down revenue in the retail sales report by card types. |
| Credit Period, days | optional | How long the bank takes to transfer money (T+1, T+2). Informative — helps plan statement reconciliations. |
After filling in — "Save and Close".
The bank's commission for acquiring in the RK is a banking service exempt from VAT. Therefore, VAT is not allocated on the commission amount, and the bank issues the ESF without tax.
4. An example with entries
Conditions. LLP on the VAT payer (VAT payer). Over the day, goods worth 464,000 ₸ were sold by card (including VAT 16 % = 64,000 ₸; revenue without VAT = 400,000 ₸). The cost of goods sold is 280,000 ₸. Halyk Bank withholds 1.7 % commission under the acquiring agreement and credits the money the next day.
Commission = 464,000 × 1.7 % = 7,888 ₸. The account will receive 464,000 − 7,888 = 456,112 ₸.
Step 1. "Retail Sales Report", payment — by card (464,000 ₸):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1210 (acquiring) | 6010 | 400,000 | Revenue from sales |
| 1210 (acquiring) | 3130 | 64,000 | VAT payable (16 %) |
| 7010 | 1330 | 280,000 | Cost of goods sold written off |
Step 2. "Payment Card Operation" / receipt from the bank (456,112 ₸ to the account, 7,888 ₸ — commission):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 (acquiring) | 456,112 | Money credited by the bank |
| 7210 | 1210 (acquiring) | 7,888 | Bank commission for acquiring |
Result: account 1210 (acquiring) is zeroed out (464,000 − 456,112 − 7,888 = 0), revenue and VAT are accounted for, and the commission is recorded as an expense. The balance is clean.
5. Types of operations (what the directory provides)
The directory itself does not "post" — it inserts details into documents. Through the acquiring agreement, the following operations work:
- Payment by card in the KKM receipt / "Retail Sales Report".
- Payment Card Operation — recording the fact of payment by card (acquiring).
- Receipt to account (acquiring) — money credited by the bank minus the commission.
- Payment to supplier / refund to buyer by card — if refunds go back to the card.
6. What is formed when using
- Entries — not formed by the card, but by the payment/crediting document, but the account 1210 (acquiring), commission account 7210, and percentage are taken from the card. The standard set — as in the example above.
- Movements in registers — "Settlements with the bank for acquiring", VAT and revenue registers (through the retail sales report).
- Electronic documents. An ESF is issued for sales to customers through the ESF IS (for retail sales to individuals — usually not required). The bank generates the incoming ESF for the commission; you accept it, but there is no VAT on it (the service is exempt). SNT does not apply to acquiring operations — it is about the movement of goods, not money.
7. Printed forms
The directory itself does not have a printed form — it is a setup card. Related documents are printed:
- Retail Sales Report (document form).
- Cashier-Operator Report for KKM.
- Reconciliation Act with the acquiring bank (for account 1210 / agreement).
- Account card 1210 — for reconciling "stuck" amounts for acquiring.
8. Common mistakes
"The field 'Acquiring Agreement' is not filled in." In the card payment document, the agreement was not selected. Open the document → "Acquiring Agreement" field → select the required card (or create it through "+").
"The acquiring settlement account is not filled in." The card has an empty account. Fill it in (usually 1210) — otherwise, the program has nowhere to place the money from the terminal.
Account 1210 (acquiring) is not closing, balance is accumulating. The reason — the commission percentage in the card did not match the actual amount withheld by the bank, or the crediting was made to another account. Reconcile the statement with the actual commission and, in case of a one-time deviation, adjust the amount in the crediting document.
The bank's commission "eats" the VAT. If you mistakenly indicated the VAT rate on the commission in the card — remove it. Acquiring services are exempt from VAT, there is no input tax on them.
Double income. Revenue is recorded both by the "Retail Sales Report" and again by the crediting document. Money from the bank should go with the entry Dr 1030 Cr 1210, and not Cr 6010. Check that the income is only generated by the sales report.
9. FAQ
In which section to look for "Acquiring Agreements"?
"Bank and Cash" → block "Directories" → "Acquiring Agreements". Quickly — through the navigation link e1cib/list/Directory.AcquiringAgreements.
Which account to use for acquiring settlements? Usually 1210 (short-term receivables) as a transit between the terminal and the current account. Some keep it on a separate sub-account 1030. The main thing is that it closes upon crediting money by the bank.
Is the bank's commission subject to VAT in 2026? No. Acquiring services are banking services exempt from VAT. The 16 % rate does not apply to the commission, there is no input VAT on it.
Where to allocate the bank's commission? To expenses: account 7210 "Administrative Expenses" (or 7110 "Sales Expenses") with analytics-article "Bank Services / Acquiring". The commission is a deductible expense for corporate income tax.
Why did less come to the account than was processed by cards? The bank withheld a commission based on the percentage from the agreement. The difference = amount by cards × commission percentage. In the program, it goes with the entry Dr 7210 Cr 1210.
Is an ESF required for retail sales by card? When selling to individuals for cash/card, an ESF is usually not required. An ESF is issued through the ESF IS for sales to legal entities and sole proprietors or upon their request.
Can multiple acquiring agreements be created? Yes. Create a separate card for each bank and, under different conditions, for each payment system — with its own percentage and accounts.
What to do if the bank changed the commission percentage? Update the "Bank Commission Percentage" field in the card. New documents will take the new rate; previously processed ones do not change.
Where to reconcile "stuck" money for acquiring? By the account card 1210 in the context of the acquiring agreement or by reconciliation act with the bank. A zero balance at the end of the period indicates that all credits have been allocated.
Is an SNT needed for acquiring operations? No. SNT accompanies the movement of goods, while acquiring is about the movement of money. The acquiring agreement does not relate to SNT.
10. Related documents
- Based on the directory, the following are filled: "Retail Sales Report" (payment by card), "Payment Card Operation", documents for crediting money from the bank.
- Related objects: directories "Counterparties" (acquiring bank) and "Counterparty Agreements", "Payment Types", "Expense Articles". The results of operations are reflected in the turnovers of accounts 1210, 1030, 6010, 3130, 7010, 7210.
How to find out your release: "Help" → "About the program" — there you will find the platform and configuration release. This instruction is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In adjacent releases, the arrangement of fields may differ, but the logic of filling remains the same.