Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
A counterparty sent you an act for 116,000 ₸, but your database shows a debt for a different amount. You start looking into it — and it turns out the counterparty's card was created twice: once by IIN/BIN, and once "by hand," without details. Half of the invoices went to one card, half to the other. The reconciliation doesn't match, and there's no one to issue an ESF to. All of this is fixed in one place — in the "Counterparties" directory. Below we'll go over how to create a card once and correctly, so that the reconciliation act matches and VAT and money land where they should.
1. Purpose
The "Counterparties" directory stores everyone you deal with in terms of money and documents: buyers, suppliers, the bank, the tax authority, employees who are accountable persons (as individual counterparties), founders. From the card, details are pulled into all documents — invoices, delivery notes, ESF, payment orders. One counterparty = one card. Its correctness affects mutual settlements, VAT offset, and the accuracy of electronic documents.
2. Where to find it
- Section "Directories" (or "Purchases and Sales") → "Counterparties".
- It also opens from any document: in the "Counterparty" field, click the selection button → "Create".
- Direct navigation within 1C: Main menu → "Tools" → "Go to navigation link" and paste:
e1cib/list/Справочник.Контрагенты
The list supports groups (folders), so it's convenient to sort "Buyers", "Suppliers", "Others" into folders.
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the top right corner). In the window that opens, you'll see two lines: the platform version (for example, 8.3.24.xxxx) and the configuration version — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is lower, some fields and printed forms may look different — update via "Administration → Configuration update".
3. How to fill it in
The card is filled in from top to bottom. Key fields:
| Field | Required | Why, and what happens if you make a mistake |
|---|---|---|
| Counterparty type | Required | Legal entity / Individual / Government body / Separate subdivision. The set of fields depends on the type (BIN for a legal entity, IIN for an individual). If you get it wrong, you won't be able to issue an ESF correctly. |
| Name | Required | Working (short) name for searching in lists. Write it recognizably: "LLP Alpha", not "LLP Alpha-Stroy-Montazh-Service". |
| Full name | Required | Goes into contracts and printed forms. Must match the founding documents and the registration certificate. |
| BIN / IIN | Required for settlements | 12 digits. It's used for identification in the ESF IS and SNT. An incorrect BIN — the ESF won't go through, and the buyer's VAT offset will "fail". |
| Country of registration | Required | Kazakhstan by default. For a non-resident you change it — then fields for settlements with a non-resident open up (important for CIT at the source and VAT for a non-resident). |
| VAT payer (flag/registration date) | Fill in as applicable | If the counterparty is registered for VAT — you set the flag and the date. Otherwise the program won't insert VAT into documents and you'll lose the offset or accrue too much. |
| Group (folder) | Recommended | Sorting into folders "Buyers/Suppliers". Doesn't affect postings, but saves time. |
| Main bank account | Required for payments | Filled in on the tab / via the "Bank accounts" link: IBAN (KZ…), bank BIC, Kbe (beneficiary code, 2 digits), KNP if needed. An error in IBAN or Kbe → the payment will be returned by the bank. |
| Contracts | Required for operations | Via the "Contracts" link: name, contract type (With supplier / With buyer / Other / With commission agent, etc.), currency, type of mutual settlements. The accounting account (1210 or 3310) and the sign of the debt depend on the contract type. |
| Contact information | Recommended | Address, phone, e-mail. Address and e-mail are needed for sending ESF and legally significant documents. |
| Contact persons | Recommended | Full name, position, phone — inserted into invoices and letters. |
Procedure:
- Click "Create".
- Choose the Counterparty type.
- Enter the BIN/IIN — if the verification service is enabled, the program will pull the name from the taxpayers' directory; check the status ("active").
- Fill in the names.
- Via the "Bank accounts" link, add an account (IBAN, BIC, Kbe).
- Via the "Contracts" link, create at least one contract with the correct type.
- Set the VAT payer flag, if applicable.
- Save and close.
Tip: create the card by BIN/IIN. This protects against duplicates — the program will warn you if such a BIN already exists.
4. Worked example with postings
You are LLP "Ak Zhol", a VAT payer. You sell goods to the buyer LLP "Bereke" (also a VAT payer). The price of the goods is 100,000 ₸ without VAT, VAT 16% = 16,000 ₸, total payable 116,000 ₸. The cost of the goods sold is 70,000 ₸.
First you create the "LLP Bereke" card: type — legal entity, BIN — 12 digits, bank account (IBAN KZ…, Kbe 17), a contract of the type "With buyer" in tenge. Then you issue a "Sales of goods and services".
Postings when the sale is recorded:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 100,000 | Revenue from sale recognized |
| 1210 | 3130 | 16,000 | VAT payable accrued (16%) |
| 7010 | 1330 | 70,000 | Cost of goods written off |
The buyer's debt on account 1210 = 116,000 ₸. When "Bereke" pays, the following will be recorded in the statement (the "Receipt to the current account" document):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 | 116,000 | Payment received from buyer |
Now the reverse situation — you are the buyer. "Alpha" sells you goods for 116,000 ₸ (incl. VAT 16,000 ₸). Contract of the type "With supplier". Document "Receipt of goods and services":
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1330 | 3310 | 100,000 | Goods received |
| 1420 | 3310 | 16,000 | VAT for offset (if an ESF is available) |
The debt to the supplier on 3310 = 116,000 ₸. This is exactly the amount you reconcile against the act you were sent. If the act shows 116,000 and you have 116,000 — there's one card and one contract. If not — it's almost always a duplicate card or different contracts.
5. Types of operations (what the directory provides)
The directory itself doesn't make postings — it "serves" the documents. But through it you set the counterparty's role, and hence the type of operation in the documents:
- Buyer — sale, receipt of payment, return from buyer.
- Supplier — receipt of inventory/services, payment to supplier, return to supplier.
- Consignor / Commission agent — commission trade.
- Other mutual settlements — loans, deposits, settlements with the budget.
- Individual counterparty — settlements with a founder, an individual lessor.
- Non-resident — import/export, VAT and CIT for a non-resident.
The role is determined by the contract type, not the card itself — so one counterparty can be both a buyer and a supplier at the same time (two different contracts).
6. What is generated when recording
Through the counterparty and its contracts, documents generate:
- Postings on the mutual settlement accounts: 1210 (accounts receivable from buyers), 3310 (accounts payable to suppliers), as well as advance accounts (1610 / 3510) for prepayments.
- Movements in the "Mutual settlements with counterparties" register — broken down by counterparty + contract + settlement document. This is the basis of the reconciliation act.
- Electronic documents: an ESF (electronic invoice in the ESF IS) is issued to the counterparty based on its BIN and data; an SNT (accompanying waybill for goods) — when moving controlled goods. The details are taken strictly from the card, so the BIN and name must be correct.
- VAT movements (VAT accounting registers) — linked to the VAT-payer counterparty.
7. Printed forms
From the counterparty card itself:
- Counterparty card (details with BIN, IBAN, Kbe — convenient to give to others for payment).
- Envelope / address based on contact information.
From related documents (for this counterparty):
- Invoice for payment;
- Delivery note for release of inventory to a third party;
- Act of completed work (services rendered);
- Invoice / printed form of the ESF;
- Mutual settlement reconciliation act (section "Purchases/Sales" → "Settlement reconciliation act");
- Power of attorney (when issued to the counterparty).
8. Common mistakes
"A counterparty with this BIN already exists" You are creating a duplicate. Don't press "save anyway". Open the existing card and work in it. If a duplicate has already been created and has movements on it — use the "Search and delete duplicates" processing (Administration) or transfer documents to the "correct" card.
"The counterparty's bank account is not filled in" (when trying to record a payment order) Go to the card → "Bank accounts" → add IBAN, BIC and Kbe, set the account as the main one.
"The contract does not match the document's type of operation" For example, in a sale, a contract of the type "With supplier" is selected. Open the contract and change the type to "With buyer" — otherwise the document will go to account 3310 instead of 1210.
"The BIN/IIN field is filled in incorrectly (must be 12 characters)" Check the number of digits. For a legal entity and an individual of the RK — exactly 12 digits. With an incorrect BIN, the ESF will not be issued.
The ESF is not issued / is rejected in the ESF IS The reasons are in the card: the VAT payer flag is not set, an incorrect BIN, the address is not filled in. Check the counterparty's status in the ESF IS (active / deregistered from VAT).
The reconciliation act does not match Almost always — a duplicate card or two different contracts. Build a balance sheet (SALT) for account 1210/3310 grouped by counterparty and contract — you'll see where the amounts "diverged".
9. FAQ
1. How to create a non-resident counterparty? Change the "Country of registration" to the required one. Fields for settlements with a non-resident will appear. Keep in mind the tax agent's obligations: VAT for a non-resident and CIT at the source of payment are handled in the documents, not in the card itself.
2. Can I keep both purchases and sales for one counterparty? Yes. Create two contracts: one of the type "With buyer", the other "With supplier". The card remains single, and the mutual settlements don't mix.
3. How to delete an unnecessary counterparty? Mark it for deletion (right-click → "Mark for deletion"), then "Administration → Deletion of marked objects". If there are movements on it — the program won't let you delete it; first transfer the documents.
4. The program does not insert VAT into a document for this counterparty — why? Check the VAT payer flag in the counterparty card and the rate in the item/contract. The VAT rate in the RK in 2026 is 16%.
5. What is Kbe and where do I get it? Kbe is the beneficiary code (2 digits) for payments: for example, 17 — resident legal entities, 19 — resident individuals. It is specified in the bank account. Without a correct Kbe, the bank will return the payment.
6. How to check whether a counterparty is active and whether it's registered for VAT? With the counterparty verification service enabled, the program pulls the status by BIN. Also cross-check with the data in the ESF IS and on the SRC portal.
7. Can the BIN be changed after creation? Technically yes, but if the counterparty already has ESF and documents, changing the BIN is risky — the history will "shift". It's better to clarify the data before the first operations.
8. Why is the debt doubled in the reconciliation act? Most likely two cards have been created for one counterparty, or two contracts of the same type. Find the duplicate (SALT for 1210/3310 grouped by counterparty) and merge/transfer the documents.
9. How to quickly find a counterparty among hundreds of records? In the list, start typing the BIN or part of the name — the quick search works. Sorting into folders "Buyers/Suppliers" speeds up navigation.
10. Is it mandatory to fill in the legal address? For issuing an ESF and legally significant document flow — yes. An empty address is a common cause of ESF rejection.
10. Related documents
Based on the counterparty card, the following are entered:
- Invoice for payment, Sales of goods and services, Receipt of goods and services;
- Payment order / Payment instruction, Receipt and Debit from the current account;
- ESF, SNT;
- Power of attorney, Mutual settlement reconciliation act;
- Contract (as a separate object "Counterparty contracts").
The counterparty card is used (referenced) from:
- All mutual settlement and cash documents;
- The "Mutual settlements with counterparties" register;
- SALT reports for accounts 1210/1610/3310/3510.
How to find out your release: "Help" → "About the program" — there the platform version and configuration release are shown.
The material was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. The figures (VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸) are given according to the norms of Kazakhstan for 2026.