Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You are an accountant at a distillery (or a gas station, or a tobacco warehouse). The time has come to file the excise declaration (FNO 400.00), you open the excise assessment document — and the "Type of operation" field is empty or contains the wrong item. You sold a product on a tolling basis, but the form says "wholesale sale" — and the excise amount in the declaration is off, the tax authority will send a notice of discrepancy. All of this comes down to a single reference book — "Types of operations subject to excise". Let's break it down so you never get confused again.
1. Purpose
The reference book is a classifier of objects subject to excise under Article 462 of the Tax Code of the RK. Each item is a specific type of operation (sale, transfer for processing, use for own needs, etc.). The value is substituted into excise documents and into declaration 400.00 so that the tax lands in the correct line of the report.
2. Where to find it
The reference book is a utility one, so it is hidden in the main menu. It can be opened in two ways:
- From a document. Section "Purchases and sales" (or "Taxes" → "Excises") → excise assessment/accounting document → "Type of operation" field → "Show all" button (down arrow) → "+ Create".
- Directly via a navigation link. Main menu → "Functions for technical specialists" or "File" → "Follow link", paste:
e1cib/list/Справочник.ВидыОперацийОблагаемыхАкцизом
A list of all types of operations opens. This is exactly where it is convenient to check and supplement the classifier before filling out declarations.
2a. How to find out your release
Menu "Help" ("?" icon) → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24) and the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). The release matters: the lines of declaration 400.00 and the composition of the classifier change from version to version, and this guide is tied specifically to 3.0.74.2.
3. How to fill it out
The reference book is simple — the item card contains two or three fields. But each of them affects how the excise lands in the declaration.
| Field | Required | Why it is needed and what happens if there is an error |
|---|---|---|
| Name | ✅ yes | The text of the operation type that you will see in the document's selection list. Word it according to the wording of Art. 462 of the Tax Code of the RK ("Sale of excisable goods", "Transfer on a tolling basis"). If you write "Sale" without clarification, in six months you won't remember what was meant and will select the wrong one. |
| Code | ✅ yes (usually filled in automatically) | An internal identifier. By it the configuration links the operation type to a line of declaration 400.00. Do not change the code of predefined items manually — otherwise the excise amount will go to a different line of the report. |
| Declaration line / attribute | situational | The card may contain a link to a line of FNO 400.00. Keep the value proposed by the classifier. An incorrect link = a discrepancy between the assessment line and the declaration total. |
Practical order:
- First, check whether the needed type is not already among the predefined ones. Most operations from Art. 462 are already set up when the configuration is delivered.
- Create a new item only if the actual operation is not in the list (a rare case).
- Write the name the way it should read in the declaration — short and per the code.
- Save ("Record and close") and immediately check that the item is substituted into the document and lands in the correct line 400.00.
⚠️ Predefined items (with the "asterisk/gear" icon on the left) cannot be deleted or renamed — they are rigidly linked to the declaration filling algorithm.
4. Worked example with postings
Condition. In September 2026 a distillery sells vodka to a wholesale buyer: 100 bottles of 0.5 L, 40% strength. The selling value excluding VAT is 500,000 ₸. The excise rate is set by the Tax Code of the RK per liter of 100% (anhydrous) alcohol; for the example we will take 2,655 ₸/L.
Step 1. Calculate the excise base. Volume of anhydrous alcohol = 100 × 0.5 L × 40% = 20 liters. Excise = 20 L × 2,655 ₸ = 53,100 ₸.
Step 2. Calculate VAT (Kazakhstan 2026 — rate 16%). The excise is included in the taxable turnover, but in our example it is already embedded in the selling price of 500,000 ₸. VAT = 500,000 × 16% = 80,000 ₸. Total payable by the buyer = 500,000 + 80,000 = 580,000 ₸.
Step 3. Specify the type of operation. In the document we select from the reference book the type "Sale of excisable goods" — it is precisely this that will direct 53,100 ₸ into declaration 400.00.
Postings upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 500,000 | Income from the sale of excisable products |
| 1210 | 3130 | 80,000 | VAT payable at the 16% rate |
| 7010 | 3140 | 53,100 | Excise assessed for payment to the budget |
| 7010 | 1330 | (at cost) | Cost of the vodka sold written off |
As a result, payable to the budget for this operation: VAT 80,000 ₸ (account 3130) and excise 53,100 ₸ (account 3140). The buyer's accounts receivable (1210) is 580,000 ₸, settled upon receipt of money by the posting Dr 1030 Cr 1210.
5. Types of operation (what the classifier provides)
The reference book covers the objects subject to excise under Art. 462 of the Tax Code of the RK:
- Sale of excisable goods — the basic type (alcohol, tobacco, fuels and lubricants, passenger cars, etc.).
- Transfer for processing on a tolling basis of excisable raw materials.
- Transfer of processing products of tolling raw materials that are excisable.
- Contribution of excisable goods to the authorized capital.
- Use of excisable goods for own production needs.
- Use of excisable goods of own production for own needs.
- Wholesale sale of gasoline (except aviation) and diesel fuel.
- Retail sale of gasoline (except aviation) and diesel fuel.
- Sale of confiscated, ownerless, bankruptcy-estate excisable goods.
- Spoilage, loss of excisable goods (in excess of natural loss norms — subject to excise).
6. What is generated upon posting
The reference book itself does not post anything — the movements are made by the documents that reference it. Upon posting a document with a selected operation type, the following is generated:
- Postings: excise assessment Cr 3140 "Excises" in correspondence with the expense/cost account (7010) or with an account depending on the operation type; for a sale — income 6010 and VAT 3130 (16%).
- Movements in accumulation registers for excise — these serve as the source for the automatic filling of declaration 400.00.
- Electronic documents: for the sale of excisable goods, an ESF is additionally issued in the ESF IS, and for goods subject to escort — an SNT (accompanying waybill for goods: alcohol, petroleum products, tobacco). The type of excise operation itself is not uploaded into the ESF/SNT, but it must correspond to the content of the shipment.
7. Printed forms
The reference book item has no printed form of its own — it is a classifier. But the selected operation type participates in generating:
- Excise declaration — FNO 400.00 (with appendices 400.01–400.09) — the main report, where the excise amount is broken down by lines according to the operation type.
- Excise calculation certificate — an auxiliary form for verifying assessments.
- Accounting certificate — for postings involving account 3140.
8. Common mistakes
"The 'Name' field is not filled in" You created a new item and clicked "Record" with an empty name. Enter the name per the wording of Art. 462 of the Tax Code of the RK and repeat the recording.
"The item is predefined and cannot be modified (marked for deletion)" You are trying to delete or rename an operation type from the standard delivery. This must not be done — it is linked to a declaration line. If the item is redundant, simply do not use it; delete only the duplicates you created yourself.
The excise landed in the wrong line of declaration 400.00 The reason is that the wrong operation type was selected (for example, "Wholesale sale of fuels and lubricants" instead of "Retail"). Open the document, change the operation type to the correct one, repost it, and regenerate the declaration.
Duplication of operation types in the selection list Someone created a new item instead of using the predefined one. Mark the duplicate for deletion, and in the documents replace it with the standard type, then delete it via "Administration" → "Deletion of marked objects".
Discrepancy of the excise amount with the ESF The operation type is specified correctly, but the excise base (volume of anhydrous alcohol, tonnage of fuels and lubricants) was entered with an error. Check the quantitative indicators in the source document.
9. FAQ
1. How do "Types of operations subject to excise" differ from the excise rates reference book? This reference book answers the question "what kind of operation" (sale, transfer, own needs), while rates and excisable goods are stored separately. The operation type determines the declaration line, the rate — the amount of tax.
2. Do I even need to go into this reference book? Only if you work with excisable goods (alcohol, tobacco, fuels and lubricants, cars, etc.). An ordinary enterprise on the general regime without excises does not need it.
3. Why does the list already contain items I did not create? These are predefined operation types from the standard delivery of configuration 3.0.74.2. They are linked to lines of FNO 400.00 — use them rather than creating new ones.
4. Can I rename a predefined type to fit my own wording? Not recommended and usually unavailable: changing it breaks the link to the declaration. If you need your own wording for internal accounting — keep it in the document's comment, and leave the operation type as standard.
5. How is this reference book related to the 16% VAT? Directly — in no way: excise and VAT are calculated separately. But when an excisable good is sold, the excise amount is also included in the VAT taxable turnover, so the 16% VAT is assessed on the value including the excise.
6. Does the operation type affect the issuance of the ESF and SNT? As for the fact of issuance itself — no, the ESF and SNT are generated based on the fact of sale/movement. But the content of the operation must match: if the excise says "transfer on a tolling basis" while the ESF says an ordinary sale, this is a discrepancy during an audit.
7. What to select when using own products for the enterprise's needs? The type "Use of excisable goods of own production for own needs" — such an operation is subject to excise on par with a sale.
8. Where do I ultimately see the result by operation types? In declaration FNO 400.00: the amounts will be broken down by lines according to the selected types. Before filing, reconcile them with the excise calculation certificate and the turnover on account 3140.
9. Why did the declaration not change after changing the operation type? Declaration 400.00 is not recalculated by itself. After editing the document, repost it and click "Fill" in the declaration again.
10. What to do with a duplicate created by mistake? Replace it in the documents with the predefined type, mark the duplicate for deletion, and delete it via "Administration" → "Deletion of marked objects".
10. Related documents
- On the basis of what it is used: documents of sale and transfer of excisable goods, excise assessment documents, own-needs operations.
- What is generated next: excise declaration FNO 400.00, electronic ESF and SNT, postings to account 3140 "Excises".
- Related reference books: "Nomenclature" (excisable goods), excise rates, the counterparties reference book (recipients per ESF).
How to find out your release
Menu "Help" → "About the program" — there the 1C:Enterprise platform version and the configuration release are indicated. If you are not on 3.0.74.2, the composition of operation types and the lines of declaration 400.00 may differ.
This guide was prepared for release "Accounting for Kazakhstan" 3.0.74.2 (edition 3.0). The figures are given per the RK norms for 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸.