Verified on release 3.4.5.21 "Trade Management for Kazakhstan" (edition 3.4).
You're at the register, a customer puts a plastic card with your store's logo on the counter and says: "I want to buy a gift certificate for 20,000 ₸." You press "Sale," and the program asks — which certificate exactly? And then it turns out there isn't a single type in the database: nothing to sell, no receipt can be printed, the customer is standing there waiting. Or another situation — you've been selling certificates for a while, but at the end of the quarter the accountant sees that VAT is "off" at redemption, turnover on 3130 doesn't match sales. There's almost always one reason: the certificate type is set up incorrectly. It's the type that sets the rules — for what amount, with or without VAT, limited denomination or any amount. Let's figure it out in plain terms.
1. Purpose
The catalog stores types (templates) of gift certificates that you sell and accept as payment. The type determines the denomination (fixed or arbitrary), whether to account for VAT on sale, validity period, and redemption rules. The certificates actually sold are separate instances, and the type is their "passport."
2. Where to find it
Path in the interface:
Reference Data and Administration → Reference Data → Gift Certificate Types (group "Sales"/"Marketing," depending on interface settings).
If the item isn't visible — enable the functional option: Reference Data and Administration → Section Setup → Sales (or Marketing and Planning) → checkbox Gift Certificates. Without it, the catalog won't appear in the menu.
Quick way to open the catalog directly: Main Menu → Tools → Go to Navigation Link and paste:
e1cib/list/Справочник.ВидыПодарочныхСертификатов
2a. How to find out your release
Main Menu → Help → About (or the "i" icon in the top right corner). In the window that opens, you'll see two lines: platform version (e.g., 8.3.24.xxxx) and configuration version — that's the release. This guide is written for 3.4.5.21; if your number is different, the field layout may differ slightly, but the logic is the same.
3. How to fill it out
Open the catalog and click Create. Let's go through each field — not "required/optional," but why it's there and what an error leads to.
| Field | What it's for | What happens if you get it wrong |
|---|---|---|
| Name (required) | This is how the type appears in lists, receipts, reports. Make it recognizable: "Certificate 10,000 ₸," "New Year Certificate (any denomination)." | Leave it blank — won't save. Name it abstractly ("Cert1") — the cashier will mix up denominations. |
| Certificate Type / Denomination (required) | Two options: fixed (a set amount, e.g., 5,000 ₸) or arbitrary amount (the cashier enters the denomination at sale). | Set "fixed" where you need arbitrary — you won't be able to sell for 17,350 ₸. |
| Denomination (amount) | For a fixed type — the exact amount the cashier sees by default. | Enter 5,000 instead of 50,000 — you'll sell the certificate for 10 times less. |
| Currency | Usually tenge (₸). Determines the currency of the denomination and redemption. | Leave a foreign currency from a copy — amounts will "drift" at redemption. |
| Account for VAT on sale / VAT rate | Key field for accounting. Determines whether the certificate sale falls into taxable turnover and at what rate — 16% (the current KZ rate as of 2026). | Forget VAT where it's needed — you'll understate 3130 and get an additional assessment. |
| Validity period (days / until date) | How long the certificate is "alive." After it expires, it's not accepted as payment. | Leave it unfilled — certificates will be valid indefinitely, "hanging" liabilities won't be written off. |
| Allow partial redemption | Whether the certificate can be redeemed across several purchases (the balance "burns down"). | Uncheck it where partial redemption is needed — the customer will buy for a smaller amount and lose the remainder. |
| Return change / balance | Whether to give cash change if the purchase is cheaper than the denomination. | By law, change on a certificate is usually not issued — leave it off, otherwise the register will return real money. |
| Item (for sale accounting) | The item through which the certificate sale is recorded in the receipt/sale document. | Don't link it — you won't be able to print a receipt, the sale won't go through. |
| Comment | Internal note: promotion, partner, series. | Doesn't affect accounting in any way, but helps avoid confusion. |
Filled it out — Save and Close. The type is ready for sale.
4. Worked example with journal entries
Scenario. The store sells a gift certificate with a denomination of 20,000 ₸ with 16% VAT. Payment — to the checking account. Two weeks later the customer redeems it: buys goods worth 20,000 ₸ (cost of goods — 12,000 ₸).
Let's break down the VAT in the denomination: amount without VAT = 20,000 / 1.16 = 17,241.38 ₸, VAT = 2,758.62 ₸.
Step 1. Certificate sale (advance/liability to the customer received):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1030 | 3510 | 20,000.00 | Money received for the certificate (advance/prepayment) |
| 3510 | 3130 | 2,758.62 | VAT accrued on the advance at 16% rate |
At the sale stage there is no 6010 income yet — you received money, but haven't provided the service/goods. This is a liability (3510).
Step 2. Certificate redemption (customer chose goods worth 20,000 ₸):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3510 | 6010 | 17,241.38 | Sales revenue recognized |
| 3130 | 3510 | 2,758.62 | VAT on advance reversed |
| 1210/3510 | 3130 | 2,758.62 | VAT accrued on sale |
| 7010 | 1330 | 12,000.00 | Cost of goods written off |
Result: VAT payable — 2,758.62 ₸ (not doubled, the advance was closed by the sale), revenue — 17,241.38 ₸, gross profit on the goods — 5,241.38 ₸.
If the certificate expired (term ran out, not redeemed), the unredeemed advance is written off to other income: Dr 3510 Cr 6280, and VAT on the advance is adjusted according to the KZ Tax Code rules.
5. Transaction types
The catalog itself doesn't post transactions — it sets the rules. These rules are "activated" in the following operations:
- Sale of a fixed-denomination certificate — the register/sale document substitutes the set amount.
- Sale of an arbitrary-amount certificate — the cashier enters the denomination manually.
- Redemption (full) — the certificate is redeemed in a single purchase.
- Partial redemption — if allowed, the balance remains available for use.
- With VAT / without VAT — depending on the type's checkbox.
- With balance return / without change — per the type's settings.
6. What gets generated on posting
The catalog entry itself doesn't create journal entries when saved — it's only a setting. Entries appear in the documents that reference it (Cash Register Receipt, Sale of Goods and Services, Cash Receipt Order, redemption documents):
- Journal entries — as in the example above (1030/3510/3130/6010/7010/1330).
- "Gift Certificates" register — records of issued, sold, redeemed, and expired instances.
- Mutual settlements / Advance settlements — for liabilities to the customer.
- Electronic documents: when goods are sold against a certificate, an ESF is issued in the ESF IS, and when goods are moved — a SNT if needed. The certificate sale itself (advance) usually doesn't require an ESF — the invoice is issued for the sale at redemption.
7. Printed forms
Available from the type's card and related documents:
- Gift Certificate (printable certificate form) — with denomination, series/number, validity period.
- Cash Register Receipt — when sold at the register.
- Sales Receipt — when sold via the sales document.
- Gift Certificate Register — list of issued/sold instances (from the certificate log).
8. Common errors
"Field 'Name' is not filled in" — no name set for the type. Enter a recognizable name and save.
"Item not specified for certificate sale processing" — the type isn't linked to the item through which the sale is processed. Create/select a service item "Gift Certificate" and specify it in the card.
"Certificate denomination must be greater than zero" — for a fixed type, no amount is set or it's 0. Enter a real denomination.
"Certificate validity period has expired" — when trying to redeem an expired instance. Check the sale date and the validity period in the type; an expired certificate can't be redeemed — write it off to income instead.
VAT wasn't accrued on sale — forgot to check "Account for VAT" or set the rate to 0%/No VAT. Check that the rate is set to 16% — otherwise turnover is understated and there will be an additional assessment upon audit.
Double VAT on redemption — the certificate was sold without accounting for the advance, and VAT was accrued again on the sale. Make sure the type and redemption document work through the advance scheme (3510), so VAT is reversed, not doubled.
9. FAQ
Do I need to accrue VAT when selling a gift certificate? Yes, if the certificate will be redeemed for taxable goods. The sale is essentially an advance, VAT is accrued on the advance at 16%, and adjusted for the sale upon redemption. No double taxation occurs.
What VAT rate is used in the examples — 12% or 16%? Since 2026, the rate in KZ is 16%. The 12% value is outdated; set 16% in the type's card.
What's the difference between a certificate type and the certificate itself? The type is a template (denomination, VAT, term, rules). A specific sold certificate is an instance of this type with a unique number. One type → many instances.
Can I create a certificate for any amount? Yes — choose the "arbitrary amount" type. Then the cashier enters the denomination at sale. For promotions with round amounts, a fixed denomination is more convenient.
What do I do with expired certificates? They can't be redeemed. The unredeemed advance is written off to other income (Dr 3510 Cr 6280), VAT on the advance is adjusted. Set a real validity period so such amounts don't "hang" forever.
Is change given on a certificate? By default — no, the balance either "burns down" (partial redemption) or is lost. Enable cash change only with the "Return balance" checkbox if that's your policy — it's usually not used.
Why doesn't VAT for the quarter match sales? Most often certificates were processed without the advance scheme or with the wrong rate. Check the VAT checkbox and 16% rate in the type, and that redemption reverses the advance through 3510.
How do I sell a certificate through the register? Enable the "Gift Certificates" option, create a type, link an item. Then in the Cash Register Receipt, select the certificate sale operation and the needed type — the amount will be substituted automatically (or you'll enter it for an arbitrary denomination).
Is an ESF needed when selling a certificate? An ESF is usually not issued for the sale itself (advance). The invoice is issued at redemption — that is, when goods are sold to the customer against this certificate.
Can I change the denomination of a type after sales have occurred? You can't change the denomination of already-sold instances — you'll distort liabilities. Create a new type with the needed amount, and close the old one with the "Not in use" checkbox.
10. Related documents
- Based on this catalog, the following are processed: Cash Register Receipt (sale at register), Sale of Goods and Services (sale/redemption via document), Cash Receipt Order (cash payment), certificate redemption documents.
- The catalog relies on: Items (certificate sale item), Currencies, VAT Rates, Organization and cash register settings.
- Related registers and reports: "Gift Certificates" register, reports on sold/redeemed/expired certificates, "Customer Settlements" (advances).
How to find out your release
Main Menu → Help → About. The "Configuration" line will show the release number (for this guide — 3.4.5.21), the "Platform" line — the 1C:Enterprise version. If your release differs, check the field layout — the essence of the settings remains the same.
Material prepared for "Trade Management for Kazakhstan," release 3.4.5.21 (edition 3.4). KZ rates and norms are given as of 2026: VAT 16%, MCI 4,325 ₸, minimum wage 85,000 ₸.