1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog |
| Name | VATRates |
| Full Name | Catalog.VATRates / Catalogs.VATRates |
| Synonym | VAT Rates (no separate synonym assigned) |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Hierarchy | No (linear list of items) |
| Owner | No (independent catalog) |
Purpose. The catalog maintains a list of current value-added tax rates applied in the accounting of the Republic of Kazakhstan. It is used in all primary documents of sales and purchases for accurate calculation of VAT amounts, formation of tax registers, and electronic invoices (ESF). It is filled out by the administrator or chief accountant when starting work in the system and adjusted when tax legislation changes.
Starting from 2026, the basic VAT rate in the RK is 16 % (previously — 12 %). In addition to the standard rate, the catalog stores the rate of 0 % (for exempt/export turnover) and a service value Without VAT for transactions not recognized as taxable. The correctness of the selected rate directly affects the accuracy of tax liabilities to the budget.
Where to find in 1C
- Interface: section “NSI and Administration” → “Taxes and Reporting” → “VAT Rates” (also accessible from the “Enterprise” section).
- Navigation link:
e1cib/list/Catalog.VATRates
2. Attributes and Table Parts
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Rate | Number (xs:decimal) | Not checked | Percentage value of the tax rate. For RK 2026 — 16 (standard), 0 (zero). The main parameter for calculating the VAT amount in documents. |
| ForExemptTurnover | Boolean (xs:boolean) | Not checked | Indicator of applying the rate to transactions exempt from VAT (export, preferential operations). Used for automatic selection of the zero rate when processing special operations. |
| PlaceOfSaleNotRK | Boolean (xs:boolean) | Not checked | Indicator that the place of sale of goods/services is outside the Republic of Kazakhstan. Applied to transactions not subject to VAT in RK based on territorial criteria. |
Standard attributes of the catalog — Name and Code — are also filled out and used for identifying the rate in the user interface (for example, “VAT 16 %”, “VAT 0 %”, “Without VAT”).
2.2 Table Parts
The catalog does not contain table parts. All data is stored in the header attributes of the item.
3. Forms
| Form | Purpose |
|---|---|
| ElementForm | Key form for creating and editing an item (VAT rates). Contains fields: Name, Code, Rate (percentage), checkboxes ForExemptTurnover and PlaceOfSaleNotRK. |
| ListForm | Displays a list of all VAT rates. Includes the command “Edit Selected” for batch editing of items. |
| SelectForm | Selects the VAT rate from other configuration objects (documents, reports). Used when filling out attributes of type CatalogReference.VATRates. |
4. Key Module Procedures
The specific BSL code in the reference material is not attached, so below are listed typical handlers characteristic of a catalog of this purpose in 1C configurations of the BK/BU line (implementation depends on the version — specified for a specific module).
Object Module
FillProcessing(FillingData)— fills in default attributes when creating a new item.BeforeSaving(Refusal)— controls the correctness of the rate value and the consistency of checkboxes (for example, whenRate = 0, the indicator of exempt turnover or place of sale outside RK is typical).FillCheckProcessing(Refusal, CheckedAttributes)— validates the filling of the rate if necessary.
Element Form Module
OnCreateOnServer(Refusal, StandardProcessing)— initial setup of field availability and visibility.- Handlers
OnChangefor checkboxesForExemptTurnover/PlaceOfSaleNotRK— mutual synchronization of state and, if necessary, resetting the rate.
List Form Module
- Servicing the command “Edit Selected” (standard mechanism for batch changing attributes).
The value of a specific rate is usually read by application code of documents through the attribute
Rate, not through separate methods of the catalog manager.
5. Posting and Movements
The catalog is not a document and does not independently generate movements and postings — it serves as a source of regulatory and reference information. Postings are generated by documents that use the selected rate. Below is the standard logic according to the typical chart of accounts of RK considering the VAT rate of 16 %.
Sale of goods (rate 16 %) — for example, shipment of goods for 100,000 ₸ without VAT:
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1210 | 6010 | 116,000 | Accounts receivable from the buyer for the amount including VAT |
| 1210 | 3130 | 16,000 | VAT accrued to be paid (100,000 × 16 %) |
| 7010 | 1330 | — | Cost of goods sold written off |
Receipt of goods with VAT (rate 16 %):
| Dr | Cr | Content |
|---|---|---|
| 1330 | 3310 | Receipt of goods at cost excluding VAT |
| 1420 (VAT to be refunded) | 3310 | VAT reflected on acquisition at the rate of 16 % |
Payment — movement on account 1030 (money in current bank accounts) in correspondence with 1210 (from buyers) or 3310 (to suppliers).
Registers. The selected rate participates in filling the VAT accounting registers (tax registers for VAT, data for declaration in form 300.00) and is transferred to electronic documents — ESF (ESF IS) and SNT. Indicators ForExemptTurnover and PlaceOfSaleNotRK manage the classification of turnover (taxable / exempt / non-taxable by place of sale) in these registers and electronic forms.
Accounting currency — tenge (₸).
6. Related Objects and Input on Basis
Used as the value of the attribute CatalogReference.VATRates in:
- sales documents (goods, services, works) — accounts 1210 / 6010 / 3130;
- purchase documents (goods, services) — accounts 1330 / 3310 / 1420;
- advance and adjustment documents affecting VAT;
- electronic invoices (ESF) and accompanying waybills (SNT);
- tax registers and reports on VAT (declaration 300.00).
Input on Basis. For the catalog, input on basis is not provided — it serves as a source of data, not a result of their processing.
7. Extension Points
- Configuration Extensions. Adding custom attributes (for example, an indicator of applicability to a specific type of activity), overriding forms
ElementForm/ListForm, adding handlersBeforeSaving/FillCheckProcessing. - Additional attributes and information (property subsystem) — without changing the configuration, through the mechanism of “Additional Attributes”.
- Event subscriptions of the catalog object (
BeforeSaving,OnSaving) for integration or control logic. - Maintaining the relevance of values when changing legislation: when transitioning to the rate of 16 %, do not delete historical items (old rate of 12 %), but create/use a separate item — this preserves the accuracy of previously posted documents and tax registers of past periods.
Requires verification (version-specific): the exact composition of module handlers and the presence of checkbox synchronization procedures are determined by the specific release (3.0.74.2) — check against the object/module forms in the configurator.