Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You received an invoice and a tax invoice from a supplier in Russia, you are accounting for the goods and want to arrange the import from the EAEU. You open the "Application for the import of goods" (form 328.00) — and the header is empty, there is no way to select the country of the sender, or the required state is not in the dropdown list. Or you are forming a VAT registry for imports, and the amounts are "flying" to the wrong place because the counterparty is marked as an importer from a third country, not from the Customs Union. All this boils down to one small but crucial directory — "Countries participating in the Customs Union." It determines which states are subject to a special procedure for indirect taxes (VAT and excise taxes) during mutual trade within the EAEU.
1. Purpose
The directory stores a list of states that are members of the Eurasian Economic Union (Customs Union): Kazakhstan, Russia, Belarus, Armenia, Kyrgyzstan. Based on the counterparty's affiliation with this list, the program understands that the import/export is carried out according to the EAEU rules (VAT is paid by the importer to the budget of the RK, not at customs), and correctly generates forms 328.00 and 320.00, ESF, and records in the VAT registers.
2. Where to find
The directory is a service one, so it is hidden in the main interface and is automatically substituted when selecting a country in import/export documents. You can open the list directly as follows:
- Main → All functions → Directories → Countries participating in the Customs Union (if the "All functions" item is not visible: Service and settings → Settings → Parameters → Show the "All functions" command).
- Through documents: Purchases → Application for the import of goods and payment of indirect taxes (form 328.00) — the "Country" field in the header opens a selection from this directory.
- The fastest way — via the navigation link. Copy it and paste it into Service and settings → Go to navigation link:
e1cib/list/Directory.CountriesParticipatingInTheCustomsUnion
2a. How to find out your release
Help → About the program (or the "?" icon at the top). In the opened window, you will see two lines: platform version (for example, 8.3.24.x) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions are relevant for release 3.0.74.2; in other releases, the names of the fields may differ slightly, but the logic remains the same.
3. How to fill out
In the standard delivery, the directory is already filled with five EAEU countries — it is usually not modified manually. A new entry should be created only if the state is absent from the list (for example, after the expansion of the Union's composition). Fields:
| Field | Mandatory | Purpose and consequences of error |
|---|---|---|
| Name | ✅ Yes | Short name of the country ("Russia", "Belarus"). You select the country in documents based on this. If you write it with a typo, the entry will be hard to find, and in printed forms 328.00, it will show incorrect text. |
| Code | ✅ Yes | Numeric code of the country according to the classifier (Russia — 643, Belarus — 112, Armenia — 051, Kyrgyzstan — 417, Kazakhstan — 398). The code is exported in the electronic application 328.00 and in the tax return form. Incorrect code → the tax authority will not accept the application or will refuse to confirm it. |
| Country of the world | ✅ Yes (in fact) | Link to the element of the directory "Classifier of countries of the world". Connects the Customs Union participant with the general country of the counterparty. If not filled in or linked to the wrong country, the program will not "see" that the counterparty is from the EAEU and will suggest the usual (non-union) VAT procedure. |
| Full name | ⬜ No | Official name ("Russian Federation"). It is pulled into separate printed documents. Does not affect the postings. |
Order of actions when adding: click Create → enter Name → specify Code according to the classifier → select the element "Countries of the world" → save (Save and close). For a new country, make sure in advance that it exists in the "Classifier of countries of the world," otherwise the "Country of the world" field will have nowhere to specify.
Practice: 99% of users do not create entries manually. The directory is a "VAT mode switch." Your task is to correctly specify the counterparty's country in their card and in the import document, and the directory will work itself.
4. An example with postings
Situation. LLP "Astana-Trade" (VAT payer, Kazakhstan) imports goods from Russia. The supplier is LLC "Volga" (RF). The cost of the supply is 5,000,000 ₸. The VAT rate in the RK in 2026 is 16%.
Step 1. Accounting for goods. Document Purchases → Receipt of goods and services, counterparty — LLC "Volga", country of registration — Russia (present in the directory of Customs Union participants).
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1330 | 3310 | 5,000,000 | Goods received from the supplier from the RF |
VAT on receipt from the EAEU is not highlighted at this moment — the obligation arises upon import.
Step 2. Accrual of VAT on imports. VAT = 5,000,000 × 16% = 800,000 ₸. This is formalized by the document Application for the import of goods (form 328.00), where the country = Russia from the Customs Union directory.
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1420 | 3130 | 800,000 | VAT accrued on imports from the EAEU |
Step 3. Payment of VAT to the budget (by the 20th of the month following the month of accounting).
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 3130 | 1030 | 800,000 | VAT on imports paid from the current account |
Step 4. VAT offset — after the application is confirmed by the tax authority, the paid VAT is credited (the balance on 1420 is closed against the reduction of VAT payable). When subsequently selling this goods for 6,960,000 ₸ (including VAT 16% = 960,000 ₸):
| Dr | Cr | Amount, ₸ | Content |
|---|---|---|---|
| 1210 | 6010 | 6,000,000 | Income from sales reflected |
| 1210 | 3130 | 960,000 | VAT accrued on sales |
| 7010 | 1330 | 5,000,000 | Cost of goods written off |
Result: the country from the Customs Union directory switched the mechanism from "customs" VAT to "EAEU import" — the tax was accrued and paid by the LLP itself, and then taken into account.
5. Types of operations
The directory does not have a separate document — it serves operations of mutual trade within the EAEU:
- Import of goods from a Customs Union member state → form 328.00, accrual and payment of indirect taxes.
- Export of goods to a Customs Union member state → confirmation of turnover at a zero rate, form 320.00 (registry).
- Determination of VAT procedure in receipts/sales — based on the counterparty's country.
6. What is generated upon processing
The directory itself does not create movements. However, when selecting its value in import/export documents, the following are generated:
- Postings: Dr 1420 Cr 3130 (accrual of import VAT), Dr 3130 Cr 1030 (payment), offset records.
- Records in accumulation registers: "VAT on sales", "VAT on purchases", "Applications for the import of goods" — for subsequent filling of declarations.
- Electronic documents: ESF is issued through IS ESF (when selling/moving goods from the List — accompanied by SNT). An electronic file is generated for the application 328.00 for upload to the taxpayer's cabinet.
- Data for tax return forms: filling out forms 328.00 (application for import) and 320.00 (declaration on indirect taxes for imported goods).
7. Printed forms
- Application for the import of goods and payment of indirect taxes (form 328.00) — the main printed/electronic form where the Customs Union member country is mentioned.
- Declaration on indirect taxes for imported goods (form 320.00).
- Registry of applications for the import of goods — for reconciliation with counterparties and the tax authority.
- Accompanying: ESF and SNT (generated in IS ESF and SNT module, not as a print of the directory itself).
8. Common errors
"The 'Country' field is not filled in" (when processing 328.00). The Customs Union member country is not selected in the header of the application. Open the "Country" field and select the sender's state.
"Failed to determine the VAT taxation procedure: the counterparty's country is not a member of the Customs Union". The counterparty's card specifies a country that is not in the Customs Union directory, or the "Countries of the world" element is not linked to a Customs Union participant. Check the counterparty's card (country of registration) and the "Country of the world" field in the directory entry.
"Country code does not match the classifier". When exporting the electronic application. An incorrect numeric code is specified in the entry. Correct it to the code according to the classifier (RF — 643, RB — 112, RA — 051, KR — 417, RK — 398).
Duplicate entries for the same country. Someone created "Russia" manually on top of the standard one. Documents may refer to different elements → filtering in registries may fail. Keep one entry, reselect it in documents, mark the duplicate for deletion.
VAT calculated at 12% instead of 16%. An outdated rate setting is being used. In 2026, the rate in the RK is 16% — check the VAT rate register and the document date.
9. FAQ
(see below)
10. Related documents
- Based on the directory are filled: Application for the import of goods (form 328.00), Declaration on indirect taxes (form 320.00), Receipt of goods and services and Sale of goods and services (in terms of determining the VAT procedure of the EAEU).
- Linked with directories "Classifier of countries of the world" (through the "Country of the world" field) and "Counterparties" (country of registration of the counterparty).
- Generates data for: ESF (IS ESF), SNT, VAT registers, and tax reporting.
How to find out your release
Help → About the program. There you will find the version of the 1C:Enterprise platform and the configuration release. If you do not have 3.0.74.2 — the location of the fields may differ slightly, but the principle of the directory's operation remains unchanged.
The guideline was prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2.