Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The quarter is closed, the tax authority is waiting for the VAT return, and you don't remember — has form 300.00 in this release already been updated for the 16% rate, or is it pulling the old template? You open the list of regulated reports to choose the required tax form (FNO), set the period, and get a ready return that can be exported to the Taxpayer's Cabinet. It is exactly this list of forms that the "Regulated Reports" reference book manages.
1. Purpose
The "Regulated Reports" reference book is a built-in classifier of all reporting forms that the configuration is able to fill in: tax forms (FNO), statistical reports, reports to funds. Each element of the reference book is one form (300.00, 200.00, 100.00, etc.) with an attached template, periodicity, and period of validity. From this reference book you select a form when you create a specific report for a period.
2. Where to find it
Three working paths:
- Reports → 1C-Reporting → Regulated Reports — the main workplace, from here you create and submit forms.
- Reports → Report Types — opens the reference book of forms itself (the list of all FNO and statistical forms).
- Via the navigation bar: Service → "Go to navigation link" and paste:
e1cib/list/Справочник.РегламентированныеОтчеты
The link opens the reference book directly — convenient when you need to see which versions of forms are embedded in the release.
2a. How to find out your release
Help → About the program (or the "i" icon in the top right corner). In the opened window — the platform version (for example, 8.3.24.xxxx) and the configuration release ("Accounting for Kazakhstan, edition 3.0, version 3.0.74.2"). The release matters: FNO forms change by law almost every year, and only in the current release does form 300.00 calculate VAT at the 16% rate, and form 200.00 apply the IIT deduction of 30 MCI. If the release is old — update via Configuration → Update, otherwise you will submit a return using an outdated template.
3. How to fill in
There is no need to edit the reference book of forms itself — it is supplied and updated together with the configuration. Your work is to create a report based on a form from the reference book. The order is as follows:
- Reports → 1C-Reporting → Regulated Reports, the "Create" button.
- In the selection window, find the form by code or name (300.00, 200.00, 100.00…). This is precisely the selection of the reference book element.
Key fields of the report being created:
| Field | Why it matters and what happens on error |
|---|---|
| Organization (required) | Whom you are submitting for. If there are several organizations and you select the wrong one — the report will collect someone else's turnover, and the tax amounts will not match the accounting. |
| Form (report type) (required) | Determines the template and calculation algorithm. If you select 910.00 instead of 300.00 — you will get the simplified taxation form instead of VAT. |
| Period / Tax period (required) | For VAT — a quarter, for IIT/ST — a month, for CIT — a year. Make a mistake in the period — and the turnover of the wrong quarter will end up in the return. |
| Report attribute (required for FNO) | Regular / Additional / Liquidation / By notification. The tax authority will accept "Additional" instead of "regular" as a correction — the amounts will be doubled or credited incorrectly. |
| Category / taxpayer characteristics | Residency, industry attributes, participation in a SEZ. They affect the composition of the form's appendices. |
- Click "Fill in" — the configuration will pull data from the accounting records (account turnover, accrued taxes, employee data).
- Check the calculated lines, if necessary adjust the cells available for manual input (yellow).
- "Check" — the built-in check of control ratios and format-and-logic control (FLC).
- "Save", then "Send" (with 1C-Reporting connected) or "Export" to a file for uploading to the Taxpayer's Cabinet / SONO.
4. Worked example with entries
Situation. LLP "Astana Trade", a VAT payer, for the 3rd quarter of 2026. It is necessary to submit FNO 300.00 (VAT).
Quarter turnover (in tenge):
- Sale of goods: 20,000,000 ₸, VAT at the 16% rate = 3,200,000 ₸.
- Acquisition of goods and services with VAT: 12,500,000 ₸, VAT creditable at 16% = 2,000,000 ₸.
During the quarter, sales and receipt documents generated the entries:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Sale of goods | 1210 | 6010 | 20,000,000 |
| VAT on sales | 1210 | 3130 | 3,200,000 |
| Cost of goods sold written off | 7010 | 1330 | 13,000,000 |
| Goods received | 1330 | 3310 | 12,500,000 |
| VAT on acquisition | 1420 | 3310 | 2,000,000 |
| VAT attributed to credit | 3130 | 1420 | 2,000,000 |
Calculation in form 300.00 (the "Fill in" button pulls this data):
- Taxable turnover line (300.00.001) — 20,000,000 ₸, accrued VAT — 3,200,000 ₸.
- VAT attributable to credit — 2,000,000 ₸.
- VAT payable = 3,200,000 − 2,000,000 = 1,200,000 ₸ (credit balance on account 3130).
Payment of the tax to the budget will close the balance:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| VAT paid to the budget | 3130 | 1030 | 1,200,000 |
Important: the regulated report itself does not make entries — it reads the movements already generated by the accounting on account 3130 and the data of the "VAT" register. The entries above are born from sales, receipt, and write-off documents from the current account, and form 300.00 merely consolidates them into a return.
5. Report types (what the reference book provides)
Through the reference book, all groups of RK regulated reporting are available:
- Tax forms (FNO): 300.00 — VAT; 200.00 — IIT and social payments (OPV, OPVR, VOSMS, OSMS, SO, social tax); 100.00 — CIT; 700.00 — tax on property, land, transport; 910.00 — simplified declaration; 911.00 — patent; 328.00/320.00 — import from the EAEU; 250.00 — declaration of assets and liabilities.
- Statistical reporting — forms of the Bureau of National Statistics.
- Reports to funds and authorized bodies.
For form 200.00, the current 2026 parameters are embedded precisely in the release: the basic IIT deduction of 30 MCI (30 × 4,325 = 129,750 ₸ per month, but no more than 360 MCI per year), IIT 10% (and 15% on income exceeding 8,500 MCI per year), OPV 10% (base — no more than 50 MMW, that is, 50 × 85,000 = 4,250,000 ₸), OPVR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%.
6. What is generated during filling in and sending
- A completed FNO form with calculated lines and appendices.
- An export file in the tax authority's format (XML) — for uploading to the Taxpayer's Cabinet or SONO.
- A check protocol of control ratios and FLC.
- With 1C-Reporting connected — direct sending and receipt of a notification of acceptance/processing status.
Separately, remember about electronic documents: the ESF (via the ESF IS) and SNT themselves are generated not from this reference book, but from sales/receipt documents. But ESF data participate in the reconciliation when filling in the registers for form 300.00 (appendices 300.07, 300.08).
7. Printed forms
- The printed FNO form in the approved format (for 300.00, 200.00, 100.00, etc.) — on paper or as PDF.
- Appendices to the return (registers of invoices, breakdowns).
- The title page with the organization's details.
- The check/FLC protocol — for self-monitoring before sending.
Printing — the "Print" button in the open report form; export to a file — "Export".
8. Common errors
"The report form is not current. Update the configuration". The release is older than the current edition of the form. Update (Configuration → Update) and recreate the report — otherwise VAT will be calculated at the old rate.
"The organization is not filled in" / "The period is not specified". The report is not tied to a payer or period. Fill in the header and click "Fill in" again.
"Control ratio of lines … is violated". The amount in the line does not match the calculated one. Open "Check", look at the red cells, reconcile with the account turnover (for VAT — account 3130, the "VAT" register).
"Discrepancy with ESF IS data for the register". The turnover in appendix 300.07/300.08 did not match the issued ESF. Check whether all invoices are issued and posted, and refill the register.
"FLC: incorrect IIN/BIN of the counterparty". The register contains a counterparty with an empty or incorrect BIN. Correct it in the counterparty card and refill.
9. FAQ
Can the "Regulated Reports" reference book itself be edited? There is no point and no need — forms are updated together with the configuration release. Your task is to select from them and fill in reports.
Why is VAT in form 300.00 calculated at 16%, whereas it used to be 12%? Since 2026, the basic VAT rate in the RK is 16%. The current release (3.0.74.2) applies it automatically. If you see 12% — you have an outdated template, update.
Which IIT deduction is applied in form 200.00? The basic tax deduction is 30 MCI per month (129,750 ₸ at an MCI of 4,325 ₸), but no more than 360 MCI per year. The 14 MCI norm was in effect until 2026 and is no longer applied in the current release.
Where to get the current forms if the needed one is not in the list? Update the configuration: new and changed FNO come with releases. After the update, the form will appear in the reference book automatically.
How to submit a correction? Create a new report of the same form for the same period and specify the "Additional" attribute. Reflect only the amounts of changes, not the full turnover from scratch.
The report was filled in with zeros — why? Most often the documents for the period are not posted, the wrong period is selected, or the wrong organization. Check the header and the presence of entries, then click "Fill in".
Can an FNO be sent directly from 1C? Yes, with the 1C-Reporting service connected — the "Send" button. Without it — "Export" the file and upload it to the Taxpayer's Cabinet / SONO manually.
What is the difference between "Report Types" and "Regulated Reports" in the menu? "Report Types" is the reference book of forms itself (the classifier). "Regulated Reports" is the workplace where the reports you have already created for periods are stored.
Are ESF generated from this reference book? No. ESF and SNT are issued from sales/receipt documents via the ESF IS. The reference book is responsible only for reporting forms, but ESF data are used when filling in the registers for 300.00.
How to understand whether the tax authority has accepted the report? When sending via 1C-Reporting, the status ("Accepted", "In processing", "Rejected") is displayed in the list of reports and in the service notifications.
10. Related documents
- On the basis of what it is filled in: accounting data — sales and receipt documents (turnover and VAT on account 3130), payroll and payroll-tax accruals (for 200.00), month-end closing and CIT calculation (for 100.00), issued ESF (registers for 300.00).
- What is entered on the basis of / alongside: payment documents for tax payment (write-off from the current account, Dr 3130 Cr 1030 and similar for other taxes), notifications and demands from the Taxpayer's Cabinet.
How to find out your release: Help → About the program — the platform version and configuration release are indicated there.
The guide was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). When updating the configuration, verify the composition and versions of the FNO forms.