---
title: "Guide \"Types of Expenses for Tax Purposes\" in 1C:Accounting for Kazakhstan 3.0: Complete Manual"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/spravochnik-vidy-rashodov-nu-v-1s-buhgalteriya-dlya-kazah-en
source: BuhGPT
---

# Guide "Types of Expenses for Tax Purposes" in 1C:Accounting for Kazakhstan 3.0: Complete Manual

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the year. You have closed the month and are preparing the corporate income tax declaration (form 100.00) — and the amount of deductions does not match. In accounting, expenses amount to 42 million, b

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Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

End of the year. You have closed the month and are preparing the corporate income tax declaration (form 100.00) — and the amount of deductions does not match. In accounting, expenses amount to 42 million, but only 40 made it to the deductions. You start investigating and find the reason: representative expenses were fully deducted, although they should have been limited to 1% of the wage fund. Or vice versa — regular rent ended up in the "non-deductible" line because the Type of NU Expense is incorrect. This directory is the place where it is encoded, how each expense behaves in tax accounting. Let's break it down in a straightforward manner.

1. Purpose

"Types of NU Expenses" is a classifier for tax accounting. It tells the program exactly where each expense will appear in the corporate income tax declaration and how it will behave there: whether it will be fully deductible, within the limit, or not deductible at all. The directory itself does not conduct any transactions — it "colors" expenses for corporate income tax purposes.

2. Where to find

The main way is through a navigation link. Copy it and in 1C execute Service (or "Functions" menu) → "Go to navigation link", paste:

e1cib/list/Справочник.ВидыРасходовНУ

Through the interface, the directory opens from the section "Directories" → block "Income and Expenses" (Tax Accounting) → "Types of Expenses (NU)". Most often, you access it indirectly from the card of the cost item — in the "Type of NU Expense" attribute, you click the selection button and open the list. This is a normal working path: the directory is almost always configured "from within" the cost item.

2a. How to find out your release

Menu "Help" → "About the program". In the opened window, you will see two lines: platform version (for example, 8.3.24.x) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This instruction is written for release 3.0.74.2. If you have a different one, the location of the fields may differ slightly, but the logic remains the same.

3. How to fill in

The directory comes pre-filled with typical types of expenses. In most cases, you select the required item rather than create a new one. But let's break down the card completely.

The "Create" button opens the item form.

Field
Mandatory
Purpose and what happens in case of an error

Name
Yes
How the expense is labeled in lists and in the cost item. It cannot be saved empty. Write meaningfully ("Representative Expenses", "Repair of Fixed Assets"), otherwise you won't find the necessary type visually later.

Code
No (filled automatically)
Internal number. Usually not touched manually.

Group / Parent
No
If you maintain a hierarchy — where to nest the item. It does not affect tax calculation, only the convenience of searching.

Type of Expense (deduction type)
Yes
Key field. Determines the line of declaration 100.00 and the deduction rule: "goods and services sold", "labor costs", "representative (with limit)", "remunerations (with limit)", "non-deductible", etc. If you make a mistake here, the expense will end up in the wrong line, and the corporate income tax will be calculated incorrectly.

Indicator "Deductible" / "Non-deductible"
Depends on the type
For expenses that are not deductible under the Tax Code (fines and penalties to the budget, excessive amounts), choose a type where deduction is turned off. Otherwise, you will understate the corporate income tax.

Additionally, check that after creating, the type of expense is linked to the cost item (in the cost item card, the attribute "Type of NU Expense"). The directory item itself does not work — it must be "attached" to the item for which documents are processed.

How exactly the name of a specific line in the declaration is substituted from the type of expense — this moment is version-specific and may differ between releases; verify with your list (this is the only place worth double-checking).

4. An analyzed example with entries

Situation. LLP "Astana-Trade" held a business meeting. The service provider (catering, hall rental) issued an electronic invoice (ESF) for 580,000 ₸, including VAT 16% — 80,000 ₸, service cost — 500,000 ₸. The company's annual wage fund is 40,000,000 ₸.

You enter "Receipt of Goods and Services", attributing the service to the cost item "Representative Expenses", which has Type of NU Expense = "Representative Expenses (with limit)".

Entries upon document processing:

Debit
Credit
Amount, ₸
Content

7210
3310
500,000
Administrative (representative) expenses

1420
3310
80,000
VAT to be refunded (16%)

Payment to the supplier:

Debit
Credit
Amount, ₸

3310
1030
580,000

And now — tax accounting (this is what the directory does). The limit for representative expenses is 1% of the annual labor costs: 40,000,000 × 1% = 400,000 ₸. The actual amount is 500,000 ₸.

- In deductions (line of form 100.00), 400,000 ₸ will be included.

- 100,000 ₸ — excess over the limit — will not be included in deductions.

In accounting, the expense is recorded as a full 500,000 ₸ — the entries do not change. The difference is "cut off" precisely by the type of expense with the limit when forming the declaration. If you had selected the regular type "other expenses deductible," all 500,000 ₸ would have gone to deductions — and you would have understated the corporate income tax by 100,000 × 20% = 20,000 ₸.

5. Main types of expenses (what to choose)

The directory is not a document; it does not have "types of operations." But it has a set of typical types of expenses from which you choose:

- Goods, works, services sold (acquired) — cost price, the main bulk of deductions.

- Labor costs — salaries, serves as a base for limits (representative, voluntary contributions).

- Repair of fixed assets — considering the limit by groups of fixed assets.

- Representative expenses — limit of 1% of the wage fund.

- Remunerations (interest on loans) — with restrictions under the Tax Code.

- Taxes (except corporate income tax) — deductible.

- Doubtful debts — deduction upon meeting the conditions of the Tax Code.

- Expenses not deductible — fines/penalties to the budget, excessive amounts, non-deductible VAT, etc.

6. What is generated when using

The directory item itself does not create any entries, electronic invoices (ESF), or tax returns — it is a classifier. Electronic documents (ESF in the ESF system, tax returns) generate incoming/sales documents, not this directory.

The type of expense works as follows: it is "glued" to the cost item; the document where this item is used, upon processing, makes entries in the tax accounting registers of expenses. From there, the corporate income tax declaration (form 100.00) collects data — distributing amounts across deduction lines according to the type of expense. Change the type of expense — the line of the declaration and the deduction rule change, but the accounting entries remain unchanged.

7. Printed forms

The directory item does not have its own printed form — there is no place or need to print "type of expense." The result of its work is visible in:

- Corporate income tax declaration (form 100.00) — amounts are distributed across deduction lines;

- Registers and reports of tax accounting of expenses (standard reports on tax accounting registers);

- Calculation certificate of regulated expenses (representative, remuneration) upon closing the period.

8. Common mistakes

"The field 'Name' is not filled" — when trying to save a new item. Enter the name, save it.

Expense did not make it to deductions / ended up in "non-deductible." There is no error message — this is a silent error. Check the cost item for the attribute "Type of NU Expense": most likely, it is set to a type with deduction turned off. Set the correct type and reprocess the documents of the period.

"Type of NU Expense not filled in for the cost item" / expense is stuck without classification. This occurs when closing the month or forming the declaration. Open the cost item, fill in the "Type of NU Expense," and re-close the period.

Representative/remunerations went to deductions entirely. The reason is that a regular type without a limit was selected. Choose a regulated type of expense and re-generate the declaration.

9. FAQ

How do "Types of NU Expenses" differ from cost items?
A cost item is an analytical accounting (accounts 7010, 7110, 7210, etc.). The type of NU expense is a "tax label" that determines which line of the corporate income tax declaration the expense will fall into and under what conditions. One cost item is linked to one type of NU expense.

Why did the expense not make it to deductions in form 100.00?
Three typical reasons: the cost item has a type "non-deductible"; the type is regulated and the amount exceeded the limit; the type of expense is not specified at all. Check the cost item card and reprocess the documents.

How to set up representative expenses with a limit of 1%?
Select (or create) a type of expense with the type "Representative Expenses (with limit)." The program will automatically compare actual amounts with 1% of the annual labor costs and will not take excess into deductions.

Can I create my own types of expenses?
Yes, with the "Create" button. But first, check the typical ones — they are usually sufficient. Your own type makes sense when separate analytics within one line of the declaration is needed.

Is it mandatory to fill in the type of expense for each cost item?
For items that participate in tax accounting for corporate income tax — yes. Without a type of expense, the amount will either not make it to deductions or will remain undistributed when forming the declaration.

What to choose for fines and penalties to the budget?
A type of expense from the group "non-deductible." Such amounts are not deductible under the Tax Code — in accounting, the expense exists, but in corporate income tax, it does not.

Does the type of NU expense affect accounting entries?
No. Entries are generated by the document based on the cost item and account. The type of expense works only in tax accounting (corporate income tax declaration). If you change the type — the entries remain the same, only the deduction line changes.

Why didn't the previous period recalculate after changing the type of expense?
The directory is a setting for the future and for reprocessing. Changing the type does not rewrite movements by itself. You need to reprocess the documents of the period and regenerate/close the period and declaration.

Where do expenses without a specified type go?
They remain in accounting but are not classified for deductions in corporate income tax — essentially "hang." When forming the declaration, this is visible as a discrepancy between accounting expenses and the amount of deductions.

How is the type of expense related to form 100.00?
Each type is "attached" to a specific line of deductions in the declaration. It is precisely by types of expenses that the program distributes amounts across lines 100.00 and applies limits.

10. Related objects

The directory "Types of NU Expenses" itself does not generate any documents based on anything and does not create documents based on itself — it is a classifier. It is used in conjunction with:

- Cost items — this is where the type of expense is assigned (the main point of attachment);

- Receipt of Goods and Services, Advance Report, Salary Accrual, Write-off of Goods — documents where the expense by cost item enters tax accounting;

- Month-end closing — distributes and regulates expenses;

- Corporate income tax declaration (form 100.00) — the final consumer of the classification.

How to find out your release

"Help" → "About the program" — there you will find the platform version and configuration release. This manual has been verified on release 3.0.74.2 of the configuration "Accounting for Kazakhstan" (version 3.0). In adjacent releases, the location of the fields may differ slightly, but the logic of the directory does not change.

Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

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