1. Identification
| Parameter | Value |
|---|---|
| Object Type | Catalog |
| Name | CountriesParticipantsCustomUnion |
| Full Name | Catalog.CountriesParticipantsCustomUnion |
| Synonym | — |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Hierarchy | Non-hierarchical (simple linear list) |
| Owner | None (independent catalog) |
Purpose. The catalog maintains a list of countries participating in the Eurasian Economic Union (EAEU) — historically known as the "Customs Union." As of 2026, these are Kazakhstan, Russia, Belarus, Armenia, and Kyrgyzstan. The object is used in accounting operations for the import of goods from EAEU countries, where a special VAT taxation procedure applies (VAT payment on import via declaration, not at customs). For each country, the type of VAT applied upon import is stored, allowing for automatic filling of tax parameters in foreign economic activity documents. The main users are accountants and specialists in foreign economic activities.
Where to find in 1C: section "Sales" → "EAEU Participant Countries".
Navigation link: e1cib/list/Catalog.CountriesParticipantsCustomUnion
2. Attributes and Table Parts
2.1 Header Attributes
| Name | Type | Mandatory | Purpose |
|---|---|---|---|
| Name | String | Standard | Name of the EAEU participant country |
| Code | String/Number | Standard | Code designation of the element (auto-numbering) |
| VATTypeOnImport | CatalogReference.TaxesFeesContributions | Optional (DontCheck) |
Defines the type of VAT applied when importing goods from this EAEU country. Used for automatic filling of tax parameters in import documents. In the RK from 2026, the VAT rate is 16% |
2.2 Table Parts
None.
3. Forms
| Form | Purpose |
|---|---|
| ElementForm | Main form for editing the element (country card): name, code, VAT type on import |
| ListForm | Form for the list of participant countries; key for the user, supports bulk modification of attributes |
| SelectionForm | Form for selecting a country when filling out documents (import, ESF, import declaration) |
4. Key Module Procedures
The attached evidence does not present software modules (BSL). For a catalog of this type in the standard configuration, typical handlers are characteristic, implementing only reference integrity control and filling — the catalog does not carry independent business logic:
- Object Module →
CheckFillingProcessing— checks the filling of mandatory attributes before saving (if necessary — checks uniqueness of name/code). - Object Module →
BeforeSaving— service preparation of data before saving the element. - Element Form →
OnCreateOnServer/OnOpen— initialization of the appearance of the card, setting the availability of the "VAT type on import" field. - List Form →
OnCreateOnServer— setting conditional formatting and selections of the list.
Requires verification: the presence and exact composition of software procedures depend on the sub-release 3.0.74.x — when modifying, check the current object/module forms in the configurator.
5. Posting and Movements
The catalog is not a document and does not generate accounting entries or movements in registers. It serves as a source of regulatory and reference information (NRI): the value of the attribute VATTypeOnImport is used by import documents from the EAEU for calculating and reflecting VAT on imports.
Entries are generated by documents that use the catalog (standard chart of accounts of the RK). An example of reflecting the import of goods from an EAEU country and subsequent sale:
| Operation | Debit | Credit | Comment |
|---|---|---|---|
| Receipt of imported goods | 1330 "Goods" | 3310 "Payables to suppliers" | Cost per contract |
| Accrual of VAT on import (by declaration/import statement) | 1420 "VAT to be refunded" | 3130 "VAT payable" | Rate 16% of the taxable base |
| Payment to supplier | 3310 | 1030 "Cash in current accounts" | In tenge (₸) |
| Sale of goods to the buyer | 1210 "Short-term receivables from buyers" | 6010 "Revenue from sales" | Revenue |
| VAT on sales | 1210 | 3130 "VAT payable" | 16% |
| Cost of goods sold | 7010 "Cost of sales" | 1330 "Goods" | Write-off of sold goods |
The VAT rate for calculations in the RK for 2026 is 16%. For import operations from the EAEU, VAT is paid not at customs, but through the declaration of indirect taxes and import statement; VAT on imports is accepted for credit if conditions are met.
6. Related Objects and Input Based On
- Catalog.TaxesFeesContributions — type of attribute
VATTypeOnImport; defines the type of tax applied in import operations. - Import documents from the EAEU (receipt of goods by import, import declaration and payment of indirect taxes, declaration of indirect taxes) — use the catalog to determine the country of origin and VAT type.
- Electronic documents of the RK — ESF (ESF IS) and SCT (accompanying invoices for goods): the EAEU country participates in forming attributes during cross-border movement of goods.
- Input based on is not provided for the catalog — as an element of NRI, it itself is a source for other objects, not a basis.
7. Extension Points
- Attribute
VATTypeOnImport— main adaptation parameter: when tax policy changes (in the RK, the VAT rate is 16% from 2026), it is adjusted through the linked element of the catalogTaxesFeesContributions, without changing the structure of the catalog. - Configuration Extension — adding custom attributes (for example, country code by classifier, indication of special procedure application) and subscriptions to events
BeforeSaving/CheckFillingProcessingwithout removing the standard from support. - Additional attributes and information (BSP mechanism "Properties") — if the properties subsystem is connected to the catalog, user-defined characteristics can be added without changing metadata.
- Bulk modification of attributes through the list form — standard tool for mass updating the VAT type for several countries.
Requires verification: connection of the catalog to the subsystems "Additional attributes and information" and "Contact information" — depends on the composition of subsystems of the specific sub-release.