---
title: "Item Types\" reference book in UT for Kazakhstan 3.4.5.21: complete guide"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-24
canonical: https://buhgpt.kz/suraqtar/spravochnik-vidy-nomenklatury-v-ut-dlya-kazahstana-3-4-5--en
source: BuhGPT
---

# Item Types" reference book in UT for Kazakhstan 3.4.5.21: complete guide

> **TL;DR:** Verified on release 3.4.5.21 "Trade Management for Kazakhstan" (edition 3.4). You are creating a new item — a batch of ceramic tiles from a supplier. You enter the price and quantity, but when posting the receipt the program sets an account that isn't the one you expected, and

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Verified on release 3.4.5.21 "Trade Management for Kazakhstan" (edition 3.4).

You are creating a new item — a batch of ceramic tiles from a supplier. You enter the price and quantity, but when posting the receipt the program sets an account that isn't the one you expected, and takes the VAT rate as "No VAT" instead of 16%. You check the item card — everything there is empty, fields are filled in "by default from the item type". You open this very item type — and realize: this is exactly where the rules are set by which dozens, or even thousands, of your items pick up their accounts, VAT rate, type (item/service) and VAT settings. One incorrectly configured item type — and the entire group of items will be posted incorrectly. So let's go through it field by field.

1. Purpose

"Item Types" is a template reference book. It sets common properties for an entire group of goods, services, works and packaging: type, accounts, default VAT rate, a set of additional attributes and rules for using characteristics. Each item is required to reference one type and inherits its settings.

2. Where to find it

Menu path: section Master Data and Administration → Master Data → Settings and Reference Books → Item Types. The second way — from any item's card: the Item Type field → the selection button → Show All → Create.

To open the list directly in 1C, copy the navigation link and paste it via Tools → Go to Navigation Link (or Ctrl+Shift+click on the line below):

e1cib/list/Справочник.ВидыНоменклатуры

2a. How to find out your release

The Help menu (the "?" icon in the top right corner) → About. In the window that opens you will see two lines: platform version (e.g., 8.3.24) and configuration: Trade Management for Kazakhstan, edition 3.4 (3.4.5.21). If your release is older or newer, the location of individual fields may differ slightly, but the logic is the same.

3. How to fill it in

Open the item type for editing (or create a new one) and go through the fields from top to bottom.

Field
Req.
Why it matters and what happens if it's wrong

Name
✅
The name of the type: "Goods", "Services", "Returnable Packaging". It is used to find the type in lists. Cannot be saved empty.

Item type
✅
Key field. Values: Item, Service, Work, Packaging, Set, Fuel. It determines whether inventory and quantity accounting are maintained. Get it wrong, and a service can't be received into a warehouse, while an item will be "stuck" with no balances.

Use characteristics
—
Enables breakdown by color/size/batch. If the item has no variations — don't enable it, or you'll be forced to specify a characteristic every time you enter it.

Use series
—
Tracking by series (expiration dates, batch numbers). Enable for labeled and perishable goods.

Item type for customs declaration/origin
—
Affects the filling of import and waybill attributes. Fill in for imported goods.

Next is the Accounts and VAT Rate block — the most important for postings.

- Inventory account — usually 1330 "Goods". For packaging — also 1330 or a separate sub-account. Services have no inventory account.

- Revenue account — 6010 "Revenue from Sale of Products and Rendering of Services". Pulled into the sale.

- Cost of goods sold / expense account — 7010 "Cost of Goods Sold and Services Rendered".

- VAT rate — for taxable transactions, 16% (the current rate in Kazakhstan since 2026). For non-taxable — "No VAT". If you set the old 12%, you'll get an understated tax and a discrepancy with the e-invoice.

The Additional Attributes and Information block — you can attach your own fields to the type (manufacturer's part number, hazard class, etc.); they will appear in all item cards of this type.

The Tracked by intended use flag — enable it if the item is purchased for a specific order/project.

After filling it in — Save and Close. All new items to which you assign this type will automatically pick up the accounts, rate, and settings.

4. Worked example with figures and postings

You create the type "Construction Goods": type — Item, inventory account — 1330, revenue account — 6010, cost account — 7010, VAT rate — 16%, characteristics disabled. Saved.

You create the item "Ceramic Tile" and assign it this type. Now let's see how the type's settings "work" in documents.

Goods receipt. Purchased 100 m² of tile at 2,000 ₸ per m² excluding VAT. Item amount 200,000 ₸, VAT 16% = 32,000 ₸, total payable 232,000 ₸. The program takes the inventory account 1330 and the rate 16% from the type:

Dr
Cr
Amount, ₸
Description

1330
3310
200,000
Tile received (account from item type)

1420
3310
32,000
Input VAT at 16%

Sale. Sold all the tile at 3,500 ₸ per m². Revenue 350,000 ₸, VAT 16% = 56,000 ₸, payable 406,000 ₸. Accounts 6010 and 7010 also came from the type:

Dr
Cr
Amount, ₸
Description

1210
6010
350,000
Revenue from sale (revenue account from type)

1210
3130
56,000
VAT payable accrued at 16%

7010
1330
200,000
Cost of goods sold written off (cost account from type)

Upon receipt of payment from the customer to the current account:

Dr
Cr
Amount, ₸
Description

1030
1210
406,000
Payment received to current account

Note: you did not manually allocate a single amount to any account — everything was determined by the item type. Had you set "No VAT" in the type, the 32,000 and 56,000 lines simply wouldn't have appeared, and you would have underpaid VAT by 56,000 ₸.

5. Transaction types (what the reference book provides)

The reference book itself does not generate postings — it defines behavior. By choosing the item type, you effectively set the transaction type for all related items:

- Item — warehouse quantity accounting, participates in receipts, sales, transfers, inventory counts.

- Service — no warehouse or balances; goes directly to revenue/expenses.

- Work — like a service, but with the ability to write off materials.

- Packaging — accounting for returnable/non-returnable packaging.

- Set/Kit — sold as a set, disassembled upon shipment.

- Fuel — fuel accounting with special write-off rules.

6. What is generated

The item type itself does not create entries in accounting registers when saved. But it controls what will be generated in the documents that use it:

- Postings — accounts 1330 / 6010 / 7010 / 3130 / 1420 are taken from the type (see example).

- VAT rate — 16% (or "No VAT") ends up in document lines and, accordingly, in the e-invoice (electronic invoice, e-invoice IS) and the waybill (accompanying waybill for goods).

- Register movements — "Goods in Warehouses", "Available Balances", "VAT Input/Output" are generated by documents based on the type and its settings.

Only the reference book item itself is saved; its usage can be checked via the More → Related Documents button / by filtering items by type.

7. Printed forms

The reference book has no dedicated "accounting" printed forms of its own. Available:

- Item Information — a service printout of the type's card.

- Via filtering by type in the item list — Price List, Item List, Labels and Price Tags.

Printed forms with postings and amounts (invoice, e-invoice, waybill, invoice for payment) are generated in receipt/sale documents, not in the reference book itself.

8. Common errors

"Item account not filled in" when posting a receipt. The reason — the inventory account is not specified in the type. Open the type → the accounts block → enter 1330 → repost the document.

"VAT rate in the document does not match the rate in the e-invoice" / discrepancy with the e-invoice IS. The type still has the old 12% rate. Fix it to 16%, refill the document's tabular section using the Fill → Update by Item button.

"Cannot receive into warehouse: item type is Service". You entered a physical item with the type "Service". Since changing the type on an item with movements is risky, create the correct "Item" type and reassign the item.

"Revenue account not defined for the item" during a sale. Fill in the account 6010 and the cost account 7010 in the type.

"You must specify a characteristic" when entering data, even though there are no variations. The Use characteristics flag was accidentally enabled in the type. Turn it off (if the item has no movements with characteristics yet).

9. FAQ

What is the difference between an "Item Type" and an "Item Group"?
A group is a folder for the visual tree; it has no effect on anything. A type is a set of accounting rules: accounts, item type, VAT rate. The same type can be used across different groups.

Can I change the type of an item that has already been created?
Yes, the "Item Type" field in the item card is editable. But the new accounts and rate will only apply to future documents; previously posted documents will retain the old accounts until reposted.

What VAT rate should be used in 2026?
For taxable turnovers — 16%. The value 12% is outdated and will result in understated VAT and a discrepancy with the e-invoice.

Do I need to create a separate type for each item?
No. Create a type for a group of similar items with the same accounts and rate: "Goods", "Services", "Packaging". Usually 5–10 types are enough for an entire database.

Why was account 6010 substituted in the sale — I didn't select it?
It was taken from the item type (revenue account). This is by design — the type sets accounts automatically so you don't have to enter them manually in every line.

How do I configure a type for services so there is no warehouse?
Item type — Service. Then the item does not require warehouse quantity, does not participate in balances, and is written off directly to expenses/revenue.

Does the item type affect the waybill and e-invoice?
Yes. The type (item/service), VAT rate, and origin indicators from the type end up in electronic documents. An error in the type will result in rejection when sending to the e-invoice IS.

What should I do if the accounts differ for the same type at different warehouses?
Configure the accounts in the Item Accounts register (more detailed, with filtering by warehouse/organization). The type provides default values, and the register refines them.

Can an item type be deleted?
Only if no item references it. Otherwise, mark it for deletion and reassign items to another type, then delete it via Administration → Delete Marked Objects.

How do I change the VAT rate to 16% for all items in bulk?
Change the rate in the type itself — items whose rate is inherited from the type will pick it up. For items with an individually set rate, use the bulk processing tool Change Selected.

10. Related documents

What the type is filled in based on: a standalone master data item, entered manually; accounts are taken from the Chart of Accounts of Kazakhstan and the Item Accounts register.

Where the type is used: the Item card (mandatory reference) → then, through items, in the documents Receipt of Goods and Services, Sale of Goods and Services, Goods Transfer, Inventory Count, Write-off/Receipt, as well as in the e-invoice and waybill. It is from there that its settings "propagate" into postings and electronic documents.

How to find out your release: Help → About — the platform version and configuration release are shown there.

This material was prepared for "1C: Trade Management for Kazakhstan", release 3.4.5.21 (edition 3.4), current for 2026: VAT rate 16%, accounts of the standard chart of accounts of Kazakhstan.

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