---
title: "Customer Returns in “Accounting for Kazakhstan 3.0”: Step-by-Step Guide with Accounting Entries"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/vozvrat-tovarov-ot-pokupatelya-v-buhgalterii-dlya-kazahst-en
source: BuhGPT
---

# Customer Returns in “Accounting for Kazakhstan 3.0”: Step-by-Step Guide with Accounting Entries

> **TL;DR:** Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0). The customer calls: “We did not accept the entire batch; three boxes are defective, so we are arranging a return.” An hour later, you receive their return statement, but its amount differs from your shi

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Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0).
The customer calls: “We did not accept the entire batch; three boxes are defective, so we are arranging a return.” An hour later, you receive their return statement, but its amount differs from your shipment by 4 800 ₸. You open the original sale to determine whether they are returning part or all of the goods, what price you charged, and what VAT was shown on the invoice. This is precisely where the “Customer Return” document is needed: it reverses your revenue and VAT, returns the goods to the warehouse, and reduces the customer’s debt by exactly the price at which you shipped the goods.
1. Purpose
The document records the reverse movement of goods: the customer has returned goods previously sold by you. It reverses (reduces) revenue and accrued VAT, records the goods back into the warehouse at cost, and adjusts settlements with the customer. A negative E-invoice is issued for the return and, where necessary, an Accompanying Consignment Note.
2. Where to Find It
Menu path: “Sales” section → “Sales” block → “Returns of Inventory and Services from Customers”. The “Create” button opens a new document.
The most convenient way to enter the document is “based on” another document. Open the “Sale of Inventory and Services” document used for the shipment and click “Create Based On” → “Customer Return”. The line items, prices, and accounts will then be populated from the sale, and you will only need to remove unnecessary rows.
To open the list directly in 1C, paste the link into the global search bar:

e1cib/list/Документ.ВозвратТоваровОтПокупателя
2a. How to Check Your Release
Go to “Help” → “About” (or click the “i” icon in the upper-right corner). The window that opens will show two lines: the platform version (for example, 8.3.24) and the configuration release — “Accounting for Kazakhstan, version 3.0 (3.0.74.2).” The instructions below are written for 3.0.74.2; if you use a different release, some button labels may differ by a word or two.
3. How to Complete It
Header
Field
Purpose and consequences of an error
Organization (required)
The entity on whose behalf the return is recorded. If you have several organizations and select the wrong one, the accounting entries and E-invoice will be assigned to the wrong legal entity, and the VAT will appear in another entity’s return.
Counterparty (required)
The customer returning the goods. If you make a mistake, another counterparty’s debt will be reduced and the settlements will become incorrect.
Contract (required)
Provides the currency and settlement type. It must be the same contract under which the sale was made; otherwise, the return will remain separate and will not offset the original debt.
Sales document
A reference to the original “Sale” document. Complete this field so that the software uses the correct price and cost and reverses VAT at the same rate applied to the sale.
Warehouse (required)
The warehouse where the returned goods will be received. If the wrong warehouse is selected, the goods will be recorded in the wrong location, resulting in inventory discrepancies.
“Goods” Tabular Section
Field
Purpose and consequences of an error
Item
The specific goods returned. This must be the same item that was sold.
Quantity
The quantity returned, whether part or all of the goods. You cannot enter more than was sold, as this would create a negative shipment balance.
Price
The sales price from the sale document. It should not be changed manually; it must match the original price, or the customer’s debt will not be fully offset.
VAT rate
In the Republic of Kazakhstan, it is 16%. The rate must match the one applied to the sale; otherwise, the return will not offset the sale correctly in the VAT return.
VAT amount / Total
Calculated automatically based on the price and quantity.
Cost / Inventory account (1330)
The value at which the goods are returned to the warehouse. When the document is created based on the sale, this value is taken from the sales batch—do not change it.
Accounts
Usually 1330 (goods), revenue 6010, VAT 3130, and settlements 1210. Check them if you completed the document manually.
VAT and Electronic Documents
On the “Additional”/“VAT” tab, check that the document is included in the VAT calculation. After posting, use the “E-invoice” button in the document to issue a corrected/additional electronic invoice (with a negative sign for the returned quantity). If an Accompanying Consignment Note is mandatory for the goods (goods withdrawn from circulation, traceable goods, or imported items), prepare one as well.
4. Example with Accounting Entries
You sold Astra LLP 50 boxes of tiles at 6 000 ₸ per box (excluding VAT). The customer returned 10 boxes, some of which were defective. Your cost per box is 3 800 ₸.
Calculate the return for 10 boxes:
- Value excluding VAT: 10 × 6 000 = 60 000 ₸

- VAT at 16%: 60 000 × 16% = 9 600 ₸

- Total to be refunded: 69 600 ₸

- Cost of returned goods: 10 × 3 800 = 38 000 ₸

Accounting entries upon posting (reversal of the sale):
Transaction
Dr
Cr
Amount, ₸
Reduction in revenue and customer debt
6010
1210
60 000
Reversal (reduction) of accrued VAT
3130
1210
9 600
Return of goods to the warehouse
1330
7010
38 000
In essence, the revenue and VAT entries reduce your turnover, while the final entry restores the cost: the goods are once again recognized on the balance sheet at 38 000 ₸, and the cost previously charged to account 7010 is reduced. The customer’s debt on account 1210 decreases by 69 600 ₸—exactly the return amount including VAT.
Many configurations record a return as a “red reversal” using the same entries as for the sale (Dr 1210 Cr 6010 and Dr 7010 Cr 1330 with negative amounts). The financial result is identical to the one shown above—check the sign in the “Document Movements” report.
5. Transaction Types
The document covers several situations; the type is selected using a switch/transaction type:
- Return of goods — a standard return of inventory to the warehouse (the main scenario).

- Retail sale return — Used to record a return from an unidentified individual (a person who purchased goods in a store or at a checkout).

6. What Is Generated upon Posting
Accounting entries — see the example: reduction of 6010/1210, VAT reversal 3130/1210, and recognition of goods at 1330/7010.
Register movements:
- VAT registers (for Form 300.00 and the E-invoice register);

- batch and cost registers (the goods are returned to the same batch/at the same cost);

- settlements register (reduction of the customer’s debt);

- warehouse inventory balances register.

Electronic documents:
- E-invoice — a negative/corrected electronic invoice in the E-invoicing Information System for the returned quantity;

- Accompanying Consignment Note — an accompanying consignment note for goods, if the item is subject to mandatory Accompanying Consignment Note registration.

7. Print Forms
The following are available from the document (the “Print” button):
- Customer Return (delivery note) — a simple non-statutory printed delivery note confirming that the goods were returned to the warehouse.

- Invoice and Invoice (in the statutory accounting currency) — printed paper forms of the additional (negative) invoice.

- Document set — immediately displays a package of related print forms for this document.

- Document set (to printer) — the icon with a green check mark means that the document package will be sent directly to the printer without first being displayed on the screen.

- Customizable document set — opens a window where you can select the specific forms from the list that need to be printed.

8. Common Errors
“Available inventory balance for the sale exceeded” — the returned quantity exceeds the quantity shipped. Check the sales document: you cannot return more than was sold from that batch. Reduce the quantity or split it between two sales.
“Sales document (batch) not completed” — the software does not know which batch the goods should be returned to or at what cost. Complete the “Sales document” field in the header or create the return based on the sale.
“VAT rate does not match the rate in the source document” — the return contains an old value instead of 16%. Change the rate in the rows to 16% so that the return correctly reduces VAT in the return.
“E-invoice not issued / status: "Not sent"” — the document was posted, but the invoice was not uploaded. Open “E-invoice” from the document, complete it, sign it with a digital signature, and send it to the E-invoicing Information System within the prescribed period.
“Settlements were not cleared; the debt was duplicated” — the contract or counterparty in the return differs from the one in the sale. Make the header consistent with the original shipment.
9. FAQ
1. At what value should returned goods be received? At the cost from the sales batch: account 1330 receives the original cost (3 800 ₸/unit in the example), not the sales price.
2. What VAT rate applies to a return in 2026? 16%—the effective rate in the Republic of Kazakhstan. It must match the rate in the original sale; otherwise, the VAT figures in the return will not reconcile.
3. Is an E-invoice required for a return? Yes. A corrected/additional E-invoice with a negative sign for the returned quantity is prepared for the return and sent to the E-invoicing Information System.
4. Can only part of a batch be returned? Yes. Enter the quantity actually returned in the row, and the software will recalculate the amounts, VAT, and cost proportionately.
5. What should I do if the return occurs in another quarter and the VAT return has already been filed? The return will reduce VAT in the period in which the document is posted and will be included in the current return. There is no need to amend the previous Form 300.00 if the period is open under the applicable rules.
6. How do I return goods if the original sale is not in the database (the sale occurred long ago/in another application)? Create a return without a source document, manually specify the item, price, 16% rate, and accounts, and enter the cost based on the accounting records.
7. Does a return reduce revenue or create an expense? It reduces revenue: revenue on account 6010 and debt on account 1210 decrease. This is not a separate expense but a reversal of the sale.
8. The customer sent a return statement for an amount greater than the amount I shipped. What should I do? Only the quantity actually sold may be returned, at the shipment price. The discrepancy is a reason to reconcile their statement with your sale; do not include the excess in the return.
9. Is an Accompanying Consignment Note required for a return? Yes, if the item belongs to a category of goods for which an Accompanying Consignment Note is mandatory (traceable goods, goods withdrawn from circulation, or imported items). It is not required for other goods.
10. How can I check that the accounting entries were generated correctly? Use the “Document Movements” button (Dr/Cr): compare the amounts 60 000 / 9 600 / 38 000 from the example and the signs of the movements in the VAT and batch registers.
10. Related Documents
- Created based on: “Sale of Goods and Services” (the main route), “Invoice for Payment to Customer.”

- Created based on the return: “Payment Order (Outgoing)” / “Cash Payment Order”—if you refund the customer for the return; E-invoice and Accompanying Consignment Note—electronic documents; “Debt Adjustment”—when the return is offset against other supplies.

How to Check Your Release
“Help” → “About”—the platform version (8.3.x) and configuration release are shown there. Always compare the instructions against this exact number.
This material was prepared for “Accounting for Kazakhstan,” version 3.0, release 3.0.74.2. The VAT rate and chart of accounts are stated in accordance with the regulations of the Republic of Kazakhstan for 2026.

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