--- title: "Inventories in 1C: How to Account for Receipts, Transfers and Balances in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-19 canonical: https://buhgpt.kz/suraqtar/tmz-v-1s-kak-uchityvat-postuplenie-peremeshchenie-i-ostat-en source: BuhGPT --- # Inventories in 1C: How to Account for Receipts, Transfers and Balances in 2026 > **TL;DR:** In 2026, receipts, internal transfers, disposals and balances of inventories in 1C are recorded using separate documents based on the actual substance of the transaction and supporting source documents. A special tax rule applies to a passenger car accounted for as a fixed ass --- In 2026, receipts, internal transfers, disposals and balances of inventories in 1C are recorded using separate documents based on the actual substance of the transaction and supporting source documents. A special tax rule applies to a passenger car accounted for as a fixed asset: if the date of its receipt or the issuance date of the purchase invoice falls within the period starting from 1 January 2026, VAT is credited in 2026 subject to compliance with the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan (Article 832 of the Tax Code of the Republic of Kazakhstan). How to Organize Inventory Accounting in 1C Inventories are stocks that an organization acquires, stores, transfers between storage locations, uses in its activities or sells. In 1C, their accounting is built around items, warehouses, accounting accounts and movement documents. The specific set of details depends on the configuration used, its version and the accounting settings. Before recording transactions, check the item records. The name must make it possible to identify the goods or materials unambiguously, while the unit of measurement must correspond to the source documents. Duplicate records complicate stocktaking and may result in the same inventory item appearing in different lines of reports. Four elements are important for each movement: - which item was received or disposed of; - the quantity in which the transaction was recorded; - which warehouse is involved in the movement; - the source document on the basis of which the entry was made. After posting the document, check the generated movements and make sure that the correct organization, warehouse, item and date have been selected. The mere fact that a document has been posted does not confirm that the transaction has been recorded correctly: an error in the item record, storage location, quantity or date may become apparent only when movements and balances are analyzed. Batch and source-of-origin analytics are completed in accordance with the settings of the configuration used and the information in the source documents. If goods are accounted for in the Virtual Warehouse in the live database, the accounting data are compared with the corresponding information from that system using the same organization, warehouse, item and period. Transferring Inventories in 1C: What to Check An inventory transfer means a change of storage location within the same organization. To record the transaction correctly, select the transaction type intended specifically for an internal transfer and specify the dispatching and receiving warehouses. Purchases, sales or write-offs are recorded using separate documents in accordance with the actual substance of the transaction. Before recording a transfer, check that the required quantity is available at the dispatching warehouse. Then specify the dispatching warehouse, receiving warehouse, item, quantity, date and basis for the transaction. The document name, its details and the location of the command may differ depending on the 1C configuration, version and settings, so you should follow the interface of the live database. After posting, generate the warehouse balance or movement report available in the configuration for the transaction date. The quantity at the dispatching warehouse must decrease, while the quantity at the receiving warehouse must increase by the same amount. If the total balance has changed without justification or the goods have been duplicated, check the date, organization, transaction type, item, unit of measurement, warehouses and document movements in sequence. For internal control purposes, the source document required by the organization's document workflow is attached or linked to the transfer. The recording procedure and list of responsible persons are established in the accounting policy and internal regulations. A transfer should not be replaced with a write-off document merely to correct a balance: such a document reflects a different substance of the business transaction. If the goods are accounted for in the Virtual Warehouse, the information in both accounting systems must be checked after the internal transfer. The comparison is performed using the same organization, item, warehouse, quantity and date. If there is a discrepancy, first identify the document after which the data ceased to match and then correct it in the sequence permitted for the relevant period. Receipts, Corrections and Reconciliation of Balances When inventories are received, the data are transferred to 1C from the supplier's source documents: name, quantity, cost, date and other details required by the document form. Before posting, it is important to check whether the receipt has already been recorded. Duplicate entry overstates the balance and may distort supplier settlement data. If an error is discovered after a receipt has been recorded, the correction method is selected based on which detail is incorrect: quantity, cost, item, date or link to the electronic invoice. First, the original and corrected documents are compared, after which the related documents and movements are checked. Before changing a previously posted document, assess its effect on subsequent transactions and closed accounting periods. If the link to the electronic invoice is not displayed in the live database after correcting the receipt, check the details of the original receipt, the electronic invoice data and the existing link between the documents. The next action depends on the correction mechanism implemented in the configuration used: after comparing the original and corrected documents, restore or recreate the link using the tools available in the live database. To check discrepancies, use the report provided by the configuration for reconciling accounting data with Virtual Warehouse information. In some versions and settings, it may be called “Reconciliation of Inventories Based on Accounting and VW Data”. Before performing the analysis, check the report indicators and filters, as they determine which organizations, warehouses, accounting accounts, items and sources of origin are included in the comparison. The location of the report depends on the configuration version and settings. If the “Reconciliation of Inventories Based on Accounting and VW Data” command is available in the “Items and Warehouse” section, generate the report from there; in a different interface, find it through the list of warehouse reports or the command search. It is advisable to perform reconciliation when closing a period, before stocktaking and after correcting transactions that affected balances. If the report shows a discrepancy, proceed as follows: - Compare the organization, warehouse, item, unit of measurement and date. - Find the first movement after which the discrepancy arose. - Check receipts, transfers, sales, returns and write-offs for the relevant period. - Make sure that the documents were posted in the correct chronological order and relate to the selected organization. - After making the correction, generate the report again using the same filters and date. Correcting a balance with a manual entry without identifying the cause is risky: such an entry may conceal an incorrect or missing document but will not eliminate the discrepancy between the accounting systems. First identify the transaction, date and source document that caused the discrepancy, and then correct the accounting entry taking into account the period, related documents and database settings. Frequently Asked Questions What is required to transfer inventories in 1C? — You must identify the dispatching and receiving warehouses, select the item, and specify the quantity, date and basis. After posting, check the document movements and balances at both warehouses. Where in 1C can I check accounting inventories against the Virtual Warehouse? — Use the report available in the configuration for reconciling accounting data with Virtual Warehouse information. Its name and location depend on the version and settings; in the live database, it may be located in the “Items and Warehouse” section. Why did a negative balance appear after the transfer? — Possible causes include an incorrect date, an incorrect dispatching warehouse, an insufficient balance at the time of the transaction, an item error or an incorrect document posting sequence. The cause is identified from the movements of the goods, starting with the first document after which the negative balance arose. What should I do if the corrected receipt is not linked to the electronic invoice? — Compare the details of the electronic invoice, the original receipt and the corrected document, and then check the existing link in the live database. After checking all related documents, restore or recreate the link using the method provided by the configuration. When should inventories be reconciled? — Reconciliation is performed when closing a period, before stocktaking, after bulk transfers, after correcting documents and when discrepancies in balances are identified. To ensure comparability, generate the repeat report using the same filters and as of the same date. Sources Tax Code of the Republic of Kazakhstan effective in 2026: Article 832 — transitional provision on crediting VAT on a passenger car accounted for as a fixed asset. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_