---
title: "Reference Guide \"VAT Rates\" - Technical Description (Accounting for Kazakhstan 3.0.74.2)"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/spravochnik-stavkinds-tehnicheskoe-opisanie-buhgalteriya--en
source: BuhGPT
---

# Reference Guide "VAT Rates" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

> **TL;DR:** 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

---

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, when Rate = 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 OnChange for checkboxes ForExemptTurnover / 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 handlers BeforeSaving / 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.

---
_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_