Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
It's morning, and you're reconciling the acquiring bank's statement. Yesterday the cash register processed 116,000 ₸ in sales through the terminal, but the bank credited only 113,680 ₸ to the current account. The cashier didn't make a mistake — the bank withheld its trade discount (acquiring fee). If the program isn't set up to specify where this difference goes and on which account the money in transit "hangs," your balance on account 1210 won't reconcile, and the bank fee won't be recorded as an expense. All of this is fixed once — in the "Acquiring Payment Types" reference book. Set it up once, and from then on the documents themselves allocate card revenue to the right accounts.
1. Purpose
The reference book stores settings for cashless card payments via a POS terminal: which acquiring bank services the terminal, under which contract, on which account money in transit is recorded, and what percentage fee the bank withholds. Each item is a "payment template" that you select in cash documents so that card revenue and the fee are posted automatically.
2. Where to Find It
The reference book is a service one; it doesn't have a separate menu item in a prominent place. You can open it in two ways:
- Through documents. The "Bank and Cash Desk" → "Payment Card Transaction" section (or "Retail Sales Report" with card payment) → in the "Payment Type" field click "Show All" → the reference book list will open, where you can create and edit an item.
- Through terminal settings. The "Bank and Cash Desk" → "Connected Equipment / Acquiring Terminal" section — there the payment type is filled into the terminal details.
1C navigation link (Service → "Go to navigation link," or Ctrl+F11 in the web client):
e1cib/list/Справочник.ВидыОплатЭквайринга
Paste it — the reference book will open directly, without wandering through the menu.
2a. How to Find Out Your Release
Menu "Help" → "About the Program" (or the ℹ icon in the top right corner). In the window that opens:
- Platform version — for example, 8.3.24.x;
- Configuration — "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2.
If your release is lower — the set of fields and default accounts may differ. This guide is written for 3.0.74.2.
3. How to Fill It In
You open a reference book item (the "Create" button). We'll go through the fields one by one — not "required/optional," but what each is for and what an error threatens.
| Field | What it's for | What happens if filled in incorrectly |
|---|---|---|
| Name (REQUIRED) | The name you see in selection lists: "Halyk Visa/MC," "Kaspi Pay," "Halyk Bank, terminal #1." | An empty one won't be saved. A vague one ("Type 1") — later you'll confuse terminals and post revenue to the wrong account. |
| Payment Type (REQUIRED) | Determines the accounting scheme: Payment Card, Bank Loan (installment), Gift Certificate. For classic acquiring — Payment Card. | If you choose "loan" instead of card, the program expects a different contract and different posting, and the money in transit won't be closed. |
| Acquiring Bank (Counterparty) (REQUIRED) | The bank that services the terminal and credits the revenue. Settlements on account 1210 will go through it. | If you specify the wrong bank, the fee and crediting will "hang" on the wrong counterparty, and the statement won't link to sales. |
| Contract (REQUIRED) | The acquiring contract with the bank, contract type — "Other." Settlement analytics go through it. | No contract or wrong type — the document for receiving money from the bank won't post. |
| Settlement Account (money in transit) | The account on which money "hangs" from the moment of card payment until it's credited by the bank. By default 1210 (short-term AR from customers); a subaccount for acquiring is often set aside. | If you leave the wrong account, the card balance will mix with regular receivables, complicating reconciliation. |
| Bank Fee Percentage (trade discount) | The rate the bank withholds from each transaction (usually 1.5–2.7%). The program itself calculates the fee upon crediting. | If you set 0 or the wrong percentage, the fee won't be calculated, and you'll have to enter it manually; expenses will be understated/overstated. |
| Account (item) for Fee Expenses | Where to allocate the fee withheld by the bank. Usually 7210 "Administrative Expenses" with the item "Bank Services / Acquiring Fee." | If you don't fill it in, the fee will go to the default account or require manual entry. |
| Currency | The currency of settlements with the bank. For Kazakhstan — tenge (₸). | If the currency differs from the contract currency — an error upon posting. |
After filling it in — "Save and Close." One item = one terminal / one card type of one bank. If there are several banks or terminals — create an item for each.
4. Worked Example with Postings
Scenario. A store on the general taxation regime, VAT payer. In one day, goods worth 116,000 ₸ (including 16% VAT) were sold through the Halyk Bank terminal. The cost of the goods is 70,000 ₸. The acquiring fee under the contract is 2%. The "Halyk acquiring" payment type is set up: acquiring bank — Halyk Bank, settlement account — 1210, fee — 7210, rate 2%.
Calculating:
- VAT: 116,000 × 16 / 116 = 16,000 ₸;
- Income excluding VAT: 116,000 − 16,000 = 100,000 ₸;
- Bank fee: 116,000 × 2% = 2,320 ₸;
- The bank will credit: 116,000 − 2,320 = 113,680 ₸.
Step 1. "Retail Sales Report" (card payment) — records revenue and money in transit:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1210 | 6010 | 100,000 | Income from sales (excluding VAT) |
| 1210 | 3130 | 16,000 | VAT payable (16%) |
| 7010 | 1330 | 70,000 | Cost of goods written off |
Total on the debit of 1210 — 116,000 ₸ of "money in transit" with the acquiring bank.
Step 2. "Receipt to Current Account" (per the bank statement) or "Payment Card Transaction" — the bank credited the money less the fee:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 1210 | 113,680 | Crediting of revenue to the current account |
| 7210 | 1210 | 2,320 | Bank fee withheld (2%) |
After the two documents, account 1210 for this bank closes to zero: 116,000 (Dr) = 113,680 + 2,320 (Cr). The fee of 2,320 ₸ was posted to the period's expenses. That very "missing" amount from the statement, with which the morning began, fell into place.
5. Transaction Types (Payment Type)
The reference book sets the accounting scheme through the "Payment Type" attribute:
- Payment Card — classic acquiring (Visa/MasterCard, local cards). Money in transit → crediting less the fee.
- Bank Loan / Installment — sale on credit (Kaspi Red, bank installment). The bank transfers the full amount, and the fee/discount is withheld per the contract terms.
- Gift Certificate / Other — used less often, with mixed payment schemes.
For ordinary acquiring via POS, choose "Payment Card."
6. What Is Generated When Used
The reference book itself is a setting; it doesn't post anything and creates no movements. Postings and movements are generated by the documents in which the payment type is selected:
- Postings — as in the example above: Dr 1210 (money in transit), Dr 1030 (crediting), Dr 7210 (fee), Cr 6010/3130.
- Register movements — settlements with the acquiring bank, cash accounting, VAT registers (for 3130 in retail).
- Electronic documents (ESF/SNT) — acquiring itself does not generate an ESF. But if retail requires issuing an ESF (sale to a legal entity, receipt with BIN), the invoice is issued via "ESF (outgoing)" in the ESF IS on general grounds; an SNT is issued if the goods are from the exemption/traceable list. The payment type does not affect the composition of the ESF — it determines only the monetary part.
7. Printed Forms
A setting-type reference book has no printed forms of its own — there's no need to print a "payment type card." From the list, printing the list is available (the "More" → "Output List" button) for reconciling terminal settings. Printed forms (cash register receipt, sales receipt, ESF, acquiring calculation certificate) are generated in the sales documents and in the retail sales report where this payment type is used.
8. Common Mistakes
"The 'Contract' field is not filled in" (when posting a document with a card). Cause: the payment type has no contract selected with the acquiring bank, or the contract has the wrong type. Open the reference book item and specify a contract with the type "Other."
"The settlement accounting account is not filled in" / money "hangs" on the account. The payment type has an empty settlement account. Set 1210 (or your acquiring subaccount). Otherwise the card balance won't be closed by crediting.
The balance on 1210 doesn't reconcile by the fee amount. The fee percentage or expense account isn't set up. Upon crediting, the bank gave less, and there's nowhere to write off the fee. Fill in the percentage and account 7210 with the item "Bank Services."
"The contract currency does not match the settlement currency." The payment type has a currency different from the contract currency. For Kazakhstan — tenge (₸) everywhere.
Duplication of payment types. Several identical items have been created for one terminal — revenue is posted to different subaccounts, and reconciliation "drifts." Keep one current item and mark the extras for deletion.
9. FAQ
Q: On which account is money paid by card recorded before being credited by the bank? A: On the settlement account specified in the payment type — by default 1210 (short-term accounts receivable). This is "money in transit": it's closed by the document crediting it to the current account.
Q: Where should the acquiring bank fee be allocated? A: To the period's expenses — usually account 7210 "Administrative Expenses," item "Bank Services / Acquiring Fee." You set the rate in the "Fee Percentage" field, and the program calculates the amount automatically.
Q: Is the acquiring fee subject to VAT, and can it be offset? A: Bank acquiring services in Kazakhstan are exempt from VAT, so there is no offsettable VAT on the fee. The entire withheld amount goes to expenses. The sale itself is subject to VAT at the rate of 16% in the general manner.
Q: Is it necessary to issue an ESF for a card sale? A: Retail to individuals does not require an ESF — a fiscal receipt is sufficient. If the buyer is a legal entity/sole proprietor or an ESF is requested for a receipt with BIN, you issue the invoice via the ESF IS on general grounds. The payment method (card or cash) does not affect the ESF obligation.
Q: How do "Acquiring Payment Types" differ from ordinary "Payment Types"? A: This is a specialized setting specifically for card transactions via a terminal: acquiring bank, contract, trade discount percentage. Ordinary payment types may not store the fee percentage and the acquiring bank.
Q: How many items should I create if I have two terminals from one bank? A: Usually one item per terminal (or per card type) if the fee terms differ or you need to see revenue separately. If the terms are the same — one will do.
Q: Is installment sale (Kaspi Red) also configured here? A: Yes, through the payment type "Bank Loan / Installment." The difference is that the bank transfers the amount per the terms of the loan contract, and the discount/fee is withheld differently than with an ordinary card.
Q: Why did the bank credit less than the terminal processed? A: The bank withholds the trade discount (acquiring fee). The difference is your expense on account 7210. With a correctly configured fee percentage, the program itself allocates the crediting and the fee.
Q: How can I check that the payment type is configured correctly? A: Post a test pair of documents (retail card sale + crediting) and look at the trial balance for account 1210 broken down by bank: after crediting, the balance should be zero, and the fee — on 7210.
Q: Can I change the settlement account of an already-used payment type? A: You can, but new postings will go to the new account, while old ones will remain on the previous one. It's better to change it at the period boundary and re-post the unclosed balances, otherwise the balance will "split in two."
10. Related Documents
- What it's based on / where it's used: the reference book is filled into "Retail Sales Report," "Payment Card Transaction," "Payment from Customer by Payment Card," as well as in the acquiring terminal settings.
- What's entered next: after a card sale — "Receipt to Current Account" (per the bank statement) for crediting revenue and writing off the fee; if necessary — ESF (outgoing) and SNT for goods from the list.
- Related reference books: "Counterparties" (acquiring bank), "Contracts," "Cost Items," "Bank Accounts."
Signature
This guide was prepared for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2. The numerical parameters are given according to Kazakhstan norms for 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸. Check your release via "Help" → "About the Program" — with a different version, the set of fields may differ.