Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are selling excise goods — say, a batch of alcohol or fuel. You create a sale, and the program either sets the excise to "0" or takes the old amount from last year. The counterparty sends their calculation, and the numbers do not match. The reason is almost always the same: the "Excise Rates" directory does not have the current rate for the current date. This directory is the very "price list" of rates from which the documents for sales, production, and import take the figure for calculating the excise. If it is empty or outdated, the entire excise is calculated incorrectly. Let's figure out how to bring order to it.
1. Purpose
The directory stores excise rates by types of excise goods (alcohol, tobacco, fuel, cars, etc.). Documents automatically substitute the excise amount per unit of goods from it. The directory itself does not conduct anything — it feeds numbers to other documents.
2. Where to find
Path in the interface: section "Directories" (or "Taxes" → "Settings" depending on your interface) → block "Excises" → "Excise Rates". In some interface settings, the item is located in the section "Main" → "Taxes and Reports" → Excise.
The fastest way is to open it directly. Menu "Service" → "Go to navigation link" (or paste the link into the address bar of 1C) and specify:
e1cib/list/Directory.ExciseRates
A list of rates will open. The "Create" button is for a new rate.
2a. How to find out your release
"Help" → "About the program" (or the ? icon in the upper right corner). In the opened window, you will see the version of the platform (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Everything described below relates to release 3.0.74.2. In earlier releases, the location of fields may differ.
3. How to fill in
Open "Create" and fill in the card. Below is each key field and what will happen if you make a mistake.
| Field | Purpose | What happens in case of error |
|---|---|---|
| Name (mandatory) | How the rate is named in the lists: "Excise on gasoline (except aviation)", "Ethyl alcohol". | Does not affect the calculation, but with a poor name, you will choose the wrong rate in the document. |
| Type of excise goods / Nomenclature group (mandatory) | Binding the rate to the product. The document finds the necessary rate by this criterion. | If not filled in or the wrong type is specified — the excise will not be substituted in the sale, it will remain zero. |
| Start date / Period (mandatory) | Rates change by law annually. The program takes the one that is in effect on the document date. | Forgot to enter the rate for 2026 — the document will pull last year's or zero. The most common reason for discrepancies. |
| Rate (amount) (mandatory) | Fixed excise rate per unit — tenge per liter, per 1000 pieces, per ton, etc. The value is taken from the current Tax Code of the RK. | Error in the figure = incorrect excise in all documents for the period. |
| Unit of measurement / Per unit | For what the rate is set: per liter, per liter of 100% alcohol, per 1000 cigarettes, per ton, per 1 cm³ of engine. | Mismatch with the unit of nomenclature will give an excise that is many times higher or lower. |
| Type of rate (fixed / ad valorem) | In the RK, excise is almost always fixed (in tenge per unit). The field determines the algorithm. | Setting ad valorem where a fixed one is needed — the calculation will go from the cost, not from the quantity. |
| Currency | Tenge (₸) for domestic rates. | Specified a foreign currency — amounts will be recalculated at the rate, the excise will "move". |
| HS Code / KPVED | For verification with the classifier of excise goods and for ESF/SNT. | Not critical for posting, but important for correct SNT for excise. |
Tip: do not edit the old rate when the law has changed. Create a new entry with a new start date. This way, the history will be preserved, and documents from previous periods will be recalculated correctly.
4. An example with postings
You are a wholesaler selling 1,000 liters of gasoline (except aviation). The excise rate you entered in the directory for 2026 is conditionally 10,500 ₸ per ton; when recalculated for the batch by density, it comes out to, say, 10,000 ₸ of excise for the entire batch (you enter the rate figure yourself from the current Tax Code of the RK — the program only substitutes it). The selling price excluding taxes is 500,000 ₸.
Price calculation:
- Cost of goods: 500,000 ₸
- Excise (from the directory): +10,000 ₸
- VAT base: 500,000 + 10,000 = 510,000 ₸
- VAT 16 %: 510,000 × 0.16 = 81,600 ₸
- Total payable by the buyer: 591,600 ₸
Postings that will be generated by the sale document (not the directory):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 510,000 | Revenue (including excise) |
| 1210 | 3130 | 81,600 | VAT 16 % payable |
| 7010 | 1330 | cost | Cost of goods written off |
| 7110 | 3140 | 10,000 | Accrued excise payable to the budget |
The excise (account 3140 "Excises") is your obligation to the budget. It appears in the excise declaration (form 400.00). If the rate were not in the directory, the line "Dr 7110 Cr 3140 — 10,000" would not appear, and VAT would be calculated from 500,000, not from 510,000. This is where the discrepancy with the counterparty's act comes from.
5. Types of operations
The directory is a classifier; it does not have "operations" like a document. However, the rate entered in it participates in various scenarios:
- Sale of excise goods — excise is included in the price and accrued for payment.
- Production of excise goods — excise is accrued upon transfer for sale/shipment.
- Import of excise goods — excise upon import (along with VAT on import).
- Wholesale/retail sale of fuel, alcohol, tobacco — calculation based on a fixed rate per volume.
6. What is formed when using
The directory itself does not create postings and movements — it is not posted. Postings and electronic documents are formed by documents that take the rate from it:
- Postings: accrued excise Dr 7110 (costs of sales) Cr 3140 "Excises"; VAT including excise — Dr 1210 Cr 3130.
- Registers: movements in the excise accounting registers and in the tax accounting registers, from which the excise declaration (form 400.00) is collected.
- Electronic documents: when shipping excise goods, ESF (ESF IS) with the allocated excise amount and SNT (accompanying invoice for goods) are issued — for excise goods, SNT is mandatory.
7. Printed forms
The directory itself does not have printed forms — documents where the rate is applied are printed:
- Invoice (ESF) — with a highlighted line for excise.
- Invoice for the release of stocks to the side.
- Act of completed works / goods invoice.
- Excise calculation and data for declaration form 400.00 — from regulated reporting.
8. Common mistakes
"Excise rate not filled in on the document date" — you did not create an entry for 2026. Open the directory, create a rate with a start date of 01.01.2026 and the current amount from the Tax Code of the RK.
Excise in the sale is zero, although the rate exists — the type of excise goods / nomenclature group in the rate card does not match that in the product nomenclature. Check the binding.
Excise is overstated/understated by several times — the unit of measurement does not match: the rate is set "per ton", while the product is accounted for "in liters" (or vice versa). Bring the units to a common base.
VAT does not match with the counterparty — you forgot that excise is included in the VAT base. VAT 16 % is calculated on the amount (cost + excise), not just on the cost.
"A record with such parameters already exists" — you are duplicating the rate for the same type and period. Do not create a second entry — edit or create with a different effective date.
9. FAQ
Q: The "Excise Rates" directory is empty. Is this normal? A: Yes, with a clean database it is empty. Rates are not automatically supplied for all years — you enter the current values yourself from the active Tax Code of the RK.
Q: How to update the rate when the law changes? A: Do not rewrite the old entry. Create a new one with a start date (for example, 01.01.2026) and a new amount. The history will be preserved, and old documents will not "move".
Q: Why is VAT calculated on an amount that includes excise? A: According to the Tax Code of the RK, excise is included in the taxable turnover. Therefore, VAT 16 % is accrued on (cost + excise). In the example: 510,000 × 16 % = 81,600 ₸.
Q: Which account does the excise payable go to? A: To account 3140 "Excises" — this is an obligation to the budget. Accrual: Dr 7110 Cr 3140.
Q: Is the rate fixed or in percentage? A: In the RK, excise is almost always fixed — in tenge per unit (liter, ton, 1000 pieces, cm³ of engine). Ad valorem (percentage) rates are rarely chosen.
Q: The program takes last year's rate. How to make it take the new one? A: Check the document date and the start date of the rate. The document pulls the rate that is in effect on its date. If there is no entry for 2026 — create it.
Q: Is SNT mandatory for excise goods? A: Yes. For excise goods (alcohol, tobacco, fuel, etc.), issuing SNT is mandatory, separate from ESF.
Q: How does excise get into declaration 400.00? A: From postings and registers of excise accounting formed by sale/production documents. The rate from the directory is the initial figure for these movements.
Q: Can different rates be set for one product by periods? A: Yes. Enter several records with different start dates — the program will automatically select the relevant one for each document date.
Q: Does the excise rate affect individual income tax (IIT), social tax, or pension contributions? A: No. Excise is an indirect tax on goods; it is not related to payroll taxes (IIT 10 %, social tax 10 %, etc.). These are different areas of accounting.
10. Related documents
- Based on the rate, the following work: "Sale of goods and services", "Production report for the shift", "Customs declaration for import" / "Application for import", where excise is calculated.
- Subsequently, the following are formed: ESF (ESF IS), SNT, and at the end of the period — excise declaration (form 400.00).
- Related directories: "Nomenclature" (binding of the type of excise goods), "Types of excise goods", "HS Code classifier".
How to find out your release: "Help" → "About the program" — there you will find the version of the platform and the configuration release.
The instruction is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In other releases, the location of fields may differ.