Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have imported a batch of goods from Russia. The truck is already at the warehouse, the invoice and contract are in hand, and the accounting department says: "You need to submit the import declaration and pay the VAT on imports by the 20th." You open this document — and it turns out that the exchange rate in the supplier's invoice is one, while on the date of accounting acceptance it is another, the HS code in the specification is not fully specified, and the VAT amount "does not match" what the supplier calculated. Below is how to fill out the document so that the tax authority accepts form 328.00 on the first try, and the VAT is correctly credited.
1. Purpose
The document registers the import of goods from EAEU countries (Russia, Belarus, Armenia, Kyrgyzstan) and the accrual of indirect taxes — import VAT and excise tax. Based on it, the tax form 328.00 ("Application for the import of goods and payment of indirect taxes") is formed, which is submitted together with declaration 320.00. The accrued and paid VAT is then credited.
2. Where to find
Section "Purchases" → block "EAEU" (in terms of releases — "Taxes" → "Indirect taxes on imports") → journal "Applications for the import of goods and payment of indirect taxes" → button "Create".
The quickest way is to paste the following line into the "Go to navigation link" field:
e1cib/list/Document.ApplicationForImportOfGoodsAndPaymentOfIndirectTaxes
More often, the document is entered based on the receipt (see section 10) — then the header and goods are pulled in automatically, and you only need to check.
2a. How to find out your release
"Help" → "About the program" (or the ℹ icon in the upper right corner). In the opened window: platform version (for example, 8.3.24) and configuration release — line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is lower — some fields and printed forms may differ.
3. How to fill out
Header
| Field | Why and what will happen in case of error |
|---|---|
| Organization (mandatory) | Your importing legal entity. Determines the chart of accounts and BIN in form 328.00. If there is only one organization in the database — it will be filled in automatically. |
| Number / Date (mandatory) | Date = date of acceptance of goods for accounting. It is from this date that the exchange rate is taken and the tax period is determined. If you set the wrong month — the VAT will not fall into the correct period 320.00. |
| Counterparty (mandatory) | Seller from an EAEU country. The country code and tax number of the seller go into form 328.00. A counterparty without an EAEU country in the card — the form will not be filled out correctly. |
| Contract (mandatory) | Contract in the currency of calculations. Determines the currency and type of settlements. |
| Country of origin | EAEU member state from which the goods were imported. Affects section 328.00. |
| Currency / Rate | Currency of the contract and the NBRK rate on the date of the document. The value of the goods is converted into tenge at this rate — it is from the tenge base that VAT is calculated. Incorrect rate = incorrect VAT. |
| VAT accounting method | Usually "Accepted for credit". If you set "Included in cost" — VAT will not be credited, but will be included in the cost price. |
Goods (table part)
| Field | Why and what will happen in case of error |
|---|---|
| Nomenclature (mandatory) | Imported goods. Its card provides the accounting account (usually 1330). |
| HS code (mandatory for the form) | 10-digit code. Without it, form 328.00 will not pass the format-logical control (FLC) in the taxpayer's cabinet. |
| Quantity / Unit | Physical volume. For excise goods — affects the calculation of excise tax. |
| Cost (tax base) | Cost according to the contract in currency (will be converted to ₸). This is the base for VAT. Understate it — underpayment of VAT and penalty. |
| % VAT | Import VAT rate — 16% (current rate in the RK). Exempt goods — "Without VAT". |
| VAT amount | Calculated automatically = base × 16%. Check that it matches the supplier's calculation according to the SCT. |
| Excise | Filled out only for excise goods (petroleum products, alcohol, tobacco, etc.). |
| Accounting accounts | Goods — 1330, VAT to be refunded — 1420, VAT to be paid — 3130. When entered based on, they are filled in automatically. |
After filling out — Post and close.
4. An example with entries
Condition. LLP "Astra" imported 100 units of goods from Russia. The cost according to the contract is 1,000,000 ₽. The NBRK rate on the date of acceptance for accounting is 5.00 ₸/₽. The goods are not excise, VAT is credited.
Calculation:
- Tax base = 1,000,000 ₽ × 5.00 = 5,000,000 ₸
- Import VAT = 5,000,000 × 16% = 800,000 ₸
Entries upon posting:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Goods received (by receipt) | 1330 | 3310 | 5,000,000 |
| Accrued import VAT for credit | 1420 | 3130 | 800,000 |
After paying VAT to the budget (document "Write-off from the current account"):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Paid import VAT | 3130 | 1030 | 800,000 |
After the tax authority confirms form 328.00 (payment mark), 800,000 ₸ from 1420 is credited for VAT and reduces the VAT to be paid on turnover.
If the rate on the date of receipt was 5.00, but you set 4.80 in the document — the base would be 4,800,000, VAT 768,000, and you would have underpaid 32,000 ₸. Always check the rate with the date of acceptance for accounting.
5. Types of operations
The document covers imports from the EAEU and accrues indirect taxes:
- Import of goods with VAT for credit — the main option (VAT on 1420, then for credit).
- Import with VAT included in cost — when the goods are used in non-taxable activities (VAT in 1330).
- Import of exempt goods — rate "Without VAT", the line goes into the form, but VAT is not accrued.
- Import of excise goods — excise is additionally accrued.
- Import of goods under processing / leasing contracts — with a sign in the corresponding section of 328.00.
6. What is formed upon posting
Entries — accrual of VAT on imports (Dr 1420 Cr 3130), if necessary — excise.
Movements in registers:
- VAT accounting registers (for forms 300.00/320.00 and purchase books regarding imports);
- Register of indirect taxes on imports (filling out form 328.00);
- Register of calculations with the budget.
Electronic documents. For imports from the EAEU, the buyer issues SCT (accompanying invoice for goods) in the ESF information system, and form 328.00 is exported and submitted to the taxpayer's cabinet of the DGT. The ESF for imports from the EAEU is not issued by the buyer — the ESF is formed by the seller in their country; you work with 328.00 and SCT. The exact composition of the SCT integration depends on the connected ESF service and may differ in your release — requires verification in the exchange settings.
7. Printed forms
Available from the document:
- Application for the import of goods and payment of indirect taxes (form 328.00) — the main tax form.
- Export of form 328.00 in electronic form (file for upload to the taxpayer's cabinet / SONO).
- Accounting certificate for accrued indirect taxes.
- Register of goods (appendix to the application) — for a large number of items.
8. Common mistakes
"HS code in line N is not filled" Form 328.00 will not pass FLC without a 10-digit code. Open the goods line, specify the HS code or enter it in the nomenclature card so that it is filled in automatically.
"Country of origin not specified / counterparty's country is not in the EAEU" The seller's counterparty card does not have a specified EAEU registration country. Open the counterparty → specify the country (Russia/Belarus, etc.) and tax number.
"Currency rate on the date of the document not found" The NBRK rate on the date of acceptance for accounting is not loaded. Section "Directories" → "Currencies" → load the rates, then repost.
"VAT amount does not match the base and rate" The rate was manually corrected or the base was recalculated at a different rate. Check: base × 16% = VAT. Remove the manual correction of the amount.
VAT did not credit after posting Credit is possible only after tax payment and confirmation of 328.00. Check that there is a posted "Write-off from the current account" (Dr 3130 Cr 1030) and a payment mark.
9. FAQ
(see the FAQ block)
10. Related documents
Entered based on:
- "Receipt of goods and services" (import from the EAEU) — transfers the counterparty, contract, goods, cost.
What is related / entered next:
- "Write-off from the current account" — payment of accrued VAT and excise to the budget.
- Form 320.00 — declaration on indirect taxes on imports (submitted together with 328.00).
- SCT — accompanying invoice for imported goods.
- "Regulatory operation on VAT" / formation of the purchase book — crediting of import VAT.
How to find out your release
"Help" → "About the program": it indicates the platform version (8.3.x) and configuration release "Accounting for Kazakhstan, version 3.0". If the release is lower than 3.0.74.2 — the location of the section and printed forms may differ.
The guideline is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The import VAT rate is 16% (current rate in the RK).