Guide "Types of Sales" in 1C:Accounting for Kazakhstan 3.0 — How to Fill Out and Where It Is Applied

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

You are closing the month and opening the analysis of account 6010. The director asks: "How much goods did we sell, how many services, and how much went for export?" And in the report, there is one line for all revenue. There is nothing to break it down by. This is exactly why the directory "Types of Sales" exists: it is your own classifier that you use to tag each sale, so that you can later see revenue in segments, correctly allocate turnover to the lines of tax return form 300.00, and accurately generate electronic invoices (ESF). The directory is small, but it needs to be set up correctly just once — otherwise, you will have to manually re-sort all revenue at the end of the year.

1. Purpose

The directory stores a list of types of your sales ("Sale of goods", "Sale of services", "Export sale", "Sale of fixed assets", etc.). The value from it is inserted into sales documents as analytics and as a sign for tax accounting: it determines which lines the turnovers fall into in the VAT return (form 300.00) and how they are classified in the electronic invoice (ESF). The directory itself does not generate any entries — it "colors" the documents that create the entries.

2. Where to find

You can open the list in two ways.

• Through the menu: section "Sales" (or "Directories" → "Sales") → settings/classifiers group → "Types of Sales". In some interfaces, it is located next to the ESF settings.
• Through the navigation link (the fastest way): menu "Service" → "Go to navigation link" (or the navigation button in the header), paste the line:

e1cib/list/Directory.TypesOfSales

Click "Go" — the directory list will open immediately, without wandering through the menu.

2a. How to know your release

Menu "Help" → "About the program". In the opened window, you will see:

• platform version (for example, 8.3.24.xxxx);
• configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)".

If your release differs from the one indicated in the header, the composition of fields and their arrangement in the menu may vary slightly — focus on the meaning of the field, not on the exact location on the form.

3. How to fill

To add a new type, click "Create" in the list. There are few fields — this is a classifier, not a document.

The exact composition of additional attributes (export sign, link to the tax return line) may differ in specific builds — this is the only place that should be checked against your release. Everything else in the directory is standard.

Practical minimum: create separate types for each turnover that goes in different rates or different lines in the tax return 300.00 — taxable at 16%, exempt, export at 0%. Then the tax accounting will gather itself.

4. An example with entries

You shipped a batch of goods to LLP "Astana-Snab". The contractual price excluding VAT is 1,000,000 ₸, VAT at the rate of 16% = 160,000 ₸, total payable 1,160,000 ₸. The cost of the shipped goods is 650,000 ₸. In the document "Sale (goods, services)", in the analytics field, you select the type of sale "Sale of goods".

The directory itself, I repeat, does not generate any entries. The entries are generated by the sales document, and the selected type passes through them as analytics/sign. When the document is processed, you get:

When the buyer pays into the current account:

The financial result from the transaction: 1,000,000 − 650,000 = 350,000 ₸ gross profit. And now the main reason for all this: in the report "Subaccount Analysis" or in the turnover report for 6010 filtered by type of sale, you will see exactly 1,000,000 ₸ in the line "Sale of goods", separately from services and exports.

If this had been an export (type "Export sale", VAT rate 0%), the entry on 3130 would have been zero, and the turnover would have gone into the line of the tax return for turnover subject to zero rate.

5. Types of operations

The directory does not have "types of operations" in the sense of documents. The types of operations are provided by the document in which you select the value of the directory. In practice, through the "Type of Sale" field, you distinguish at least:

• sale of goods (taxable turnover 16%);
• sale of works and services;
• sale of fixed assets and intangible assets;
• sale for export (rate 0%);
• exempt turnover (without VAT);
• sale of materials and other assets.

This is the list you fill according to your activities.

6. What is formed when using

The directory element itself is a record in the classifier table; it does not create movements in registers. The sales document in which the type is selected generates:

• Accounting entries — as in the example above (6010, 3130, 7010, 1210, etc.).
• Movements in VAT registers — turnovers fall into the required line of tax return 300.00 depending on the type (16%, 0%, exempt).
• Electronic documents — based on the sale, an ESF is issued (through integration with the ESF IS), and for goods subject to traceability, a SNT. The type of sale helps correctly fill in the turnover category in the ESF.
• Registers of mutual settlements — the buyer's debt on account 1210.

7. Printed forms

The directory itself does not have a printed form — it is a classifier. The sales documents in which it is used are printed:

• Invoice (ESF) — electronic, sent to the ESF IS;
• Waybill for the release of inventory to the side (form Z-2);
• Act of completed works (services rendered) (form R-1);
• Goods waybill;
• Invoice;
• Accompanying waybill for goods (SNT) — for traceable goods.

8. Common errors

"The object cannot be deleted as it has references" The type has already been selected in processed documents. Do not delete it — put a deletion mark and simply do not use it in new documents. If deletion is essential, find references through "More" → "Related documents" and replace the type in them.

"The field 'Type of Sale' is not filled" In the accounting policy settings or in the document form, the type has been made mandatory, but you did not select it. Open the document and specify the value from the directory.

All revenue is "stuck" in one line of the report. This means that in all documents the same type was selected (or it was not filled). Distribute the documents by types and reprocess them — the subaccount report will immediately allocate the turnovers.

Export has entered the taxable turnover of 16%. For the export shipment, the "domestic" type of sale was selected. Create a separate type "Export sale" with a rate of 0% and reissue the document — otherwise, in the tax return 300.00, the turnover will not be in the correct line, and you will overstate the VAT payable.

Duplication: "Goods" and "Sale of goods". Over time, similar values accumulate, and the segments "duplicate". Agree on a unified naming convention, mark unnecessary ones for deletion.

9. FAQ

Is this a document or a directory? A directory (classifier). It does not generate entries and does not create entries. You select its value in sales documents, and the entries are generated by the document.

What is the current VAT rate in Kazakhstan? From 2026, the standard rate is 16% (previously it was 12%). In examples and in the directory, for taxable turnover, focus on 16%, for exports — 0%.

How many types of sales should be created? As many as you need for management reports and for tax return 300.00. The minimum is separately taxable turnover at 16%, separately export at 0%, and separately exempt turnover.

Does the type of sale affect the VAT amount? The VAT amount is directly calculated by the rate in the document, but the type determines which line of the tax return the turnover will fall into and how it will be classified in the ESF. Incorrect type → turnover in the wrong reporting line.

Can the type be renamed after use? Yes. The name will change in all documents and reports where it is selected — the code and references will not be affected. You do not need to reprocess documents to change the name.

Why can't the type be deleted? It is referenced by processed documents. Put a deletion mark instead of physical deletion, and the object will be deleted later through "Delete marked objects" when there are no references left.

Where is this type visible in reports? In "Subaccount Analysis", "Turnover balance sheet for account" 6010/7010 with grouping settings, and in the universal report — everywhere there is a filter by sales analytics.

Is the type of sale related to ESF and SNT? Yes. When issuing an ESF, the type helps correctly indicate the turnover category, and for traceable goods, it is accompanied by the issuance of SNT. An incorrect type can lead to an incorrect category in the ESF.

Is it mandatory to fill in the type in every document? Technically, the field may be optional, but in practice, always fill it in — otherwise, part of the revenue will fall out of segments, and you will have to sort it manually at the end of the period.

10. Related documents

The directory "Types of Sales" is not introduced "on the basis of" and does not itself generate documents. It is inserted as analytics in:

• Sale (goods, services) — the main document where the type is selected;
• Sale of services, Act of services rendered;
• Commissioner's report on sales;
• documents for the disposal of fixed assets and intangible assets when selling assets.

Based on these documents, in turn, the following are introduced: Invoice issued (ESF), Accompanying waybill (SNT), Receipt to account / cash register (payment), Adjustment of sale, and Return of goods from the buyer.

How to know your release: "Help" → "About the program" — there you will find the platform version and configuration release.

This material was prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Values for 2026: VAT 16%, MRP 4,325 ₸, MZP 85,000 ₸.