---
title: "Expense Items in \"1C:Accounting for Kazakhstan\" 3.0: Complete Guide to Filling Out"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/stati-zatrat-v-1s-buhgalteriya-dlya-kazahstana-3-0-polnoe-en
source: BuhGPT
---

# Expense Items in "1C:Accounting for Kazakhstan" 3.0: Complete Guide to Filling Out

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You are entering the receipt of communication services, reaching account 7210 — and 1C does not allow you to post the document: "The value of the subaccount 'Expense Items' is not filled in." You click on s

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

You are entering the receipt of communication services, reaching account 7210 — and 1C does not allow you to post the document: "The value of the subaccount 'Expense Items' is not filled in." You click on selection — and the list is empty or the required line is missing. Or worse: you posted everything on time, and at the end of the year, the accountant for corporate income tax says that a third of the expenses "did not qualify" for deductions on form 100.00 — because the items were assigned the wrong type of expense. All this is about the directory "Expense Items." Let's break it down so that you won't have to return to it again.

Important about the object type. "Expense Items" in "Accounting for Kazakhstan" is a directory (e1cib/list/Directory.ExpenseItems), not a document. It does not post anything by itself, it has no electronic invoices (ESF), VAT, or its own postings. It works as analytics (subaccount) on expense accounts. Postings involving it are generated by other documents (receipt, invoice, advance report, etc.). This is taken into account in each section below.

1. Purpose

The directory stores a list of items for which you detail expenses on accounts 7010, 7110, 7210, 7310, 7410, as well as on production accounts 8110–8410. Each item serves two purposes at once: it provides analytics for management reports (how much was spent on rent, communication, fuel) and through the attribute "Type of Expense" determines which line of the corporate income tax declaration (form 100.00) the amount will fall into and whether it will qualify for deductions at all.

2. Where to find

- Through the section: Production → block "Directories and Settings" → Expense Items.

- Duplicate path: Directories → "Income and Expenses" → Expense Items.

- From a document: in any document on the expense account, click the selection button in the "Expense Items" field → "Show All" → "Create".

- 1C navigation link: copy e1cib/list/Directory.ExpenseItems, then in 1C — menu "Service" (icon ▾ at the top) → "Go to navigation link" → paste → OK. The directory list will open directly.

2a. How to know your release

Help (or the menu with the question mark in the upper right corner) → "About the program". In the opened window at the top — the version of the platform (for example, 8.3.24.xxxx), below — configuration release ("Accounting for Kazakhstan", version 3.0, release 3.0.74.2). If your release differs, some field labels may sound different, but the logic of filling remains the same.

3. How to fill

Creation: in the list, click "Create" (or "Create group" for a folder).

Field
Mandatory
Why and what will happen in case of error

Name
Yes
How the item is named in lists and reports. Write specifically: "Office Rent", "Fuel", "Communication Services". If you name it vaguely ("Other-2"), you won't understand what is inside later, and you will misclassify expenses.

Group (belongs to group)
No
Parent in the hierarchy. Helps to collapse reports by blocks ("Administrative", "Sales"). Does not affect accounting, affects convenience.

Type of Expense
Yes, in fact
Key attribute for tax accounting. Determines the line of form 100.00 and the deduction indicator. An error here = the expense will either not qualify for deductions or will go to the wrong place, and you will overstate/understate corporate income tax.

Code
Will be filled automatically
Assigned automatically. No need to change manually.

About "Type of Expense". This is a list that links the item to tax accounting. The main groups of values are:

- Material Expenses — raw materials, materials, fuel, spare parts.

- Labor Costs — salaries, bonuses for production/administrative staff.

- Other Expenses (qualifying for deductions) — rent, communication, services, utilities, maintenance.

- Not considered for tax purposes (not qualifying for deductions) — fines and penalties to the budget, excessive representation (in the RK — over 1% of labor costs), excessive travel expenses, expenses without supporting documents.

The exact composition of the values in the "Type of Expense" list may vary slightly between releases — this is the only place that should be checked in your version before mass filling.

Rule: create a separate item for expenses that do not qualify for deductions. Do not mix "Fines to the Budget" with "Other Services" — otherwise, form 100.00 will be incorrectly compiled.

4. Analyzed example with postings

Situation. LLP "Astana-Service" (VAT payer, OUR) in March 2026 received communication services from JSC "Kazakhtelecom" for 100,000 ₸ excluding VAT. The VAT rate in 2026 is 16%, so VAT = 16,000 ₸, total payable 116,000 ₸. These are administrative expenses.

The directory itself does not make postings. You:

- Create an item "Communication Services", "Type of Expense" = Other Expenses (qualifying for deductions).

- Enter the document "Receipt of Goods and Services" with the type "Services", expense account 7210, department "Administration", in the "Expense Items" field select the created "Communication Services".

When posting the document, 1C will generate:

Dr
Cr
Amount, ₸
Analytics

7210
3310
100,000
Expense Item: Communication Services

1420 (VAT to be reclaimed)
3310
16,000
Invoice (ESF)

Total credit 3310 (KZ to the supplier) = 116,000 ₸.

It is the line Dr 7210 with the subaccount "Communication Services" and "Type of Expense = Other Qualifying" that will go for deductions on corporate income tax. VAT 16,000 ₸ goes to account 1420 and will appear in declaration 300.00 — this is not related to the expense item.

Second example (production). You write off materials in the workshop with the document "Invoice": Dr 8111 "Material Costs" Cr 1310 "Raw Materials and Materials" for 250,000 ₸. In the invoice line, you specify the item "Materials for Production" (Type of Expense — Material Expenses). This amount will then go into the cost price on 7010 through month-end closing.

5. Types of Expenses — what can be classified

Since this is a directory, it does not have "types of operations." The role of the classifier is played by the attribute "Type of Expense". Through it, one item can relate to:

- material expenses (accounts 8110, 7010, 7210);

- labor costs (8112, 7210);

- other qualifying expenses (rent, services, taxes, except for corporate income tax);

- expenses not qualifying for deductions (fines, excessive norms).

Thus, you serve both accounting (analytics by accounts) and tax accounting (form 100.00) with one directory.

6. What is formed when using

The directory does not create postings, electronic invoices (ESF), VAT, and movements in registers. When selecting an item in an expense document, it falls into:

- the subaccount "Expense Items" on accounts 7010/7110/7210/7310/7410 and 8110–8410;

- the accumulation register "Expenses considered for taxation (CIT)" — taking into account the "Type of Expense";

- the management reports on expenses (trial balance by account broken down by items).

Electronic documents (ESF through IS ESF, VAT) generate documents of receipt/sale, not the directory.

7. Printed forms

There is no separate printed form "on the form" for the directory — it is a classifier. Available:

- "Print" the list of items (print button above the list) — export of the list of items with codes and groups;

- output in reports: trial balance by account 72xx/80xx grouped by subaccount "Expense Items", "Analysis of Subaccounts".

8. Common errors

"The value of the subaccount 'Expense Items' is not filled in" — when posting the document, you did not select an item in the expense line. Open the document, in the table part in the "Expense Items" column select the required one; if it is not there — create it directly from the selection.

The expense did not qualify for deductions on form 100.00. The item has "Type of Expense = Not considered for tax purposes" (or is empty). Open the item, set the correct type of expense (for example, "Other Qualifying") and repost the documents for the period — otherwise, the register for corporate income tax will not be recalculated.

Duplicates of items ("Communication", "Communication Services", "Phone"). Lead to "spreading" identical expenses. Keep one, mark the others for deletion, replace the item in the documents and repost, then delete through "Delete marked objects".

"The object cannot be deleted because there are references to it." The item is already in posted documents. First, replace it in the documents (or using the "Find and Replace Values" processing), then delete.

Fines to the budget reduced corporate income tax. A classic mistake: the fine was posted under an item with a qualifying type of expense. Create a separate item "Fines, Penalties to the Budget" with the type Not considered for tax purposes.

9. FAQ

Are Expense Items a document or a directory?
A directory. It is not posted and does not have printed forms/ESF. Postings with the item generate expense documents: receipt, invoice, advance report.

How do "Expense Items" differ from "Cash Flow Items"?
"Expense Items" are analytics on expense accounts (7xxx, 8xxx) for cost and corporate income tax purposes. "Cash Flow Items" are analytics on cash accounts (1010, 1030) for the cash flow statement. These are two different directories.

How is the item related to the corporate income tax declaration (form 100.00)?
Through the attribute "Type of Expense": it determines which line of deductions the amount will fall into and whether it will qualify at all. An incorrect type = distortion of corporate income tax.

Does the expense item affect VAT?
No. VAT (rate 16% in 2026) is calculated based on the invoice and the type of goods/services and goes to 1420/3130 regardless of the expense item.

What happens if the item is left unfilled in the document?
1C will not post the document and will issue "The value of the subaccount 'Expense Items' is not filled in." Select or create an item.

Can an item be deleted?
Only if there are no references to it. If the item is already in documents — mark it for deletion, replace it in the documents, then delete through "Administration → Delete marked objects".

Can a hierarchy (groups) of items be built?
Yes. Create groups ("Administrative", "Production", "Sales") with the "Create Group" button and nest items — convenient for collapsing reports.

Does one item work for both accounting and tax accounting?
Yes. The name provides analytics for accounting and reports, "Type of Expense" — classification for corporate income tax. There is no need to duplicate items for tax accounting.

On which accounts is the subaccount "Expense Items" used?
On 7010, 7110, 7210, 7310, 7410 and production accounts 8110, 8210, 8310, 8410. It is not present on asset, cash, and settlement accounts.

How to make an expense not qualifying for deductions?
Create a separate item with "Type of Expense" = Not considered for tax purposes and use it for fines, penalties to the budget, excessive representation, and travel expenses.

10. Related documents and objects

The directory is not introduced based on anything and is not a basis itself — it is filled in manually as needed. It is used as analytics in:

- Receipt of Goods and Services — services and materials to expense accounts;

- Invoice — write-off of materials for production/on expenses;

- Advance Report — expenses of the accountable person;

- Production Report for the Shift, Write-off of Goods and Services — production costs;

- Depreciation of Fixed Assets and Intangible Assets — item for depreciation amounts;

- Operations entered manually — for manual postings on expense accounts.

Related classifiers: Cash Flow Items (for cash flow), Commodity Groups and Departments (second and third analytics on expense accounts).

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

The instruction was prepared for "1C: Accounting for Kazakhstan", version 3.0, release 3.0.74.2.

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