In 2026, settlements in 1C are reconciled for the selected period using accounting records and source documents: the opening balance, transactions, payments, offsets, and closing debt are compared. Articles 833, 837–839 of the Tax Code of the RK do not establish a special procedure or mandatory deadline for preparing a reconciliation statement; these provisions regulate the refund of excess VAT and the retention of terms for investment projects and agreements (Articles 833, 837–839 of the Tax Code of the RK).
What Is Checked During Reconciliation in 1C
The main purpose of reconciliation is to determine whether the parties have recorded transactions identically and whether the debt matches as of a specific date. The report itself does not automatically correct the accounting records: it helps identify discrepancies, after which the accountant checks the documents and, where grounds exist, adjusts the accounting records.
The following are usually compared in sequence:
- the outstanding balance at the beginning of the period;
- sales of goods, work, or services;
- receipt of goods, work, or services;
- bank and cash payments;
- returns, offsets, and other transactions affecting settlements;
- the outstanding balance at the end of the period.
It is better to begin the review not with the final amount, but with the earliest line where the parties’ data ceased to match. This approach helps identify the root cause more quickly: a missing document, an incorrect date, or an incorrectly selected counterparty, agreement, or transaction type.
The analytical dimensions of settlements should also be taken into account. Even if the overall total for the counterparty appears correct, the debt may have been recorded under another agreement or settlement document. Therefore, matching the total amount alone is insufficient: it is important to check which transactions make up that amount.
How to Prepare a Reconciliation Statement
The command name and location of the reconciliation statement depend on the configuration, software version, interface, and implemented customizations. The required command can be found through the reports section or the built-in 1C search, taking into account the interface of the configuration being used.
Before generating the statement, you must specify:
- the entity for which the reconciliation is being performed;
- the counterparty;
- the agreement or another analytical dimension, if used;
- the period being reviewed;
- the transactions to be included in the report.
After completing the parameters, generate the report and check the opening and closing balances. If the opening balance is questionable, it is advisable to generate a reconciliation for an earlier period and determine when the discrepancy arose.
The accountant then compares the report lines with source documents and payments. Particular attention should be paid to transactions posted after the document date, corrected documents, returns, and payments without a correctly specified basis. If the counterparty maintains settlement records at a different level of detail, the parties may see the same total debt but allocate it differently among agreements and documents.
Before sending the statement to the counterparty, it is useful to ensure that all required documents have been posted, that the dates and amounts correspond to the source documents, and that payments have been allocated to the correct settlements. An unposted or incorrectly completed document may be absent from the results or may appear under a different analytical dimension from where the accountant expects to see it.
What to Do If There Are Discrepancies
If the data does not match, the accounting records should not be changed immediately merely to make the totals match. First, identify the specific transaction, obtain the supporting document, and determine which entry caused the discrepancy.
A practical review procedure may be as follows:
- Compare the balance at the beginning of the period.
- Find the first transaction that does not match.
- Check the date, amount, entity, counterparty, and agreement.
- Compare the entry with the source document and payment.
- Check whether there was a return, correction, offset, or duplicate entry.
- After confirming the grounds, make the necessary changes and generate the report again.
If one party has a document and the other does not, they should exchange its details or a copy and verify the basis for the transaction. If the dates differ, it is necessary to determine which source document confirms that the business transaction should be recorded in the relevant period. The specific correction method depends on the nature of the error and the 1C configuration being used.
The reconciliation statement should be treated as the result of a review, not as a substitute for source documents. Therefore, every correction must have a clear documentary basis. Simply changing an amount or date without verification may eliminate the discrepancy in the report but create a new accounting error.
Why a Reconciliation Statement Takes a Long Time to Generate
Slow statement generation is not always related to the settings of the report itself. Performance may be affected by a large volume of data in the infobase, customizations or a non-standard configuration, the state of the 1C cache, and operation in a server-based database, where generation time depends on the connection and the server’s current load.
If the report is slow, it is useful first to check whether the problem concerns only one counterparty or period. You can generate the report for a shorter period and set narrower parameters. If the speed changes noticeably, this indicates that the volume of data being processed is having an impact.
Clearing the 1C cache is used for certain performance issues, but it does not eliminate every cause of slow operation. If the infobase contains a large volume of information, the statement may still take a long time to generate even after the cache has been cleared.
If the problem occurs regularly, it is necessary to assess the impact of customizations and extensions, the server load, and the connection quality. Diagnostics of a server-based database and a non-standard configuration should be performed in accordance with the established information system maintenance procedure. Before carrying out technical operations, it is important to complete current user operations and ensure that accounting data is preserved.
Questions and Answers
Why is the required document missing from the reconciliation statement? — Check whether the document has been posted, whether the entity, counterparty, agreement, and date have been specified correctly, and whether the transaction falls within the selected period and report parameters.
Can the debt be corrected directly from the reconciliation statement? — The statement is intended primarily for verification. Changes should be made to the accounting documents on the basis of source and supporting documents, after which the report should be generated again.
Why does the total match while the parties’ line items differ? — Transactions may be allocated among different agreements, settlement documents, or dates. Compare not only the total balance but also each component of the amount.
Will clearing the cache help if the report is generated slowly? — Clearing may help with cache-related issues. However, performance also depends on the database size, customizations, server load, and connection.
Where is the reconciliation statement located in 1C? — Its exact location depends on the configuration, version, and interface. Use the built-in search or the reports section, taking into account the interface of your configuration.
Sources
Article 833 of the Tax Code of the RK establishes a transitional procedure for reviewing applications and claims for the refund of excess VAT submitted before January 1, 2026. Articles 837–839 of the Tax Code of the RK concern the retention of certain terms for investment projects, contracts, and agreements. These provisions do not establish the procedure for generating and signing a reconciliation statement for settlements (Articles 833, 837–839 of the Tax Code of the RK).