In 2026, recording goods or materials in “1C:Accounting for Kazakhstan” means registering their actual receipt at the appropriate warehouse based on documents corresponding to the grounds for the transaction. Tax parameters are determined according to the substance of the specific transaction: for example, the zero rate on the sale of fuels and lubricants applies only in the special case of refuelling aircraft operated by foreign airlines and provided that the prescribed supporting documents are available (Article 469 of the Tax Code of the RK).
How to Record a Purchase in 1C
If an organisation has received goods, materials or other inventories from a supplier, first collect the documents supporting the transaction. The description, quantity, price, supplier and date in 1C must correspond to the actual delivery and the source documents.
In a standard database, the procedure generally looks as follows:
- Open the section where purchases or inventory receipts are registered.
- Create a goods and services receipt document or another document provided for by the configuration.
- Specify the organisation, supplier, contract, warehouse and transaction date.
- Add the goods or materials to the tabular section.
- Enter the quantity, price, tax rate and tax recognition method according to the supporting documents and terms of the transaction.
- Check the accounts, analytical dimensions and total amount.
- Post the document and review the generated entries.
The exact names of sections, commands and documents may vary depending on the release, interface and settings of “1C:Accounting for Kazakhstan.” For the current 3.0.74.x release series, the settings of the specific infobase and the economic substance of the transaction should be taken into account, rather than only the location of commands in the interface.
Before posting, check whether the counterparty record has been created without duplicates, whether the correct contract has been selected and whether the required item has been created in the item directory. If the same product is entered under different names, balances and turnover will be split between several records.
How to Complete the Item, Warehouse and Cost Details
It is important to select the appropriate group and unit of measurement in the item record. The description must make it possible to match the item unambiguously with the source documents and the actual inventory. If the organisation maintains additional analytics by serial numbers, batches or characteristics, these should also be completed.
The warehouse is selected according to the location where the goods were actually received. An incorrect warehouse may distort inventory balances and prevent the subsequent write-off or sale of the goods.
Transfer the cost from the supplier’s documents, taking into account the accounting policies adopted by the organisation. Do not automatically include additional expenses in the cost: first determine the nature of the expenses and check the database settings. If the expense allocation rules have not been configured or do not comply with the adopted accounting procedure, the recognition method should be agreed with the accountant responsible for inventory accounting.
Tax accounting requires particular attention. A tax rate or tax recognition method must not be selected merely because the program entered that option automatically. The values must be checked against the documents for the specific transaction and the rules applicable to it in 2026. The standard VAT rate in 2026 is 16%; however, the Tax Code of the RK provides special rules for certain transactions. In particular, the sale of fuels and lubricants when refuelling aircraft operated by foreign airlines that perform international flights or international air transportation is taxed at the zero rate, provided that the prescribed conditions are met and supporting documents are available (Article 469 of the Tax Code of the RK).
How to Record Surplus Inventory Rather Than a Purchase in “1C:Accounting for Kazakhstan”
Surplus inventory identified during a stocktake differs from an ordinary receipt from a supplier. It requires properly documented stocktake results and a decision adopted by the organisation on recognising the identified inventory. It is incorrect to document such a transaction as a purchase: the basis is the identification of surplus inventory, not a supply under a contract with a supplier.
The procedure is as follows:
- make sure that the stocktake results have been properly documented;
- determine the item, unit of measurement and storage location;
- select the method provided by the configuration for recognising the identified surplus inventory;
- specify the cost based on the decision adopted by the organisation and the supporting documents;
- after posting, check the document entries and warehouse balances.
The same principle of selecting a document based on the substance of the transaction applies to customer returns, participant contributions, goods received free of charge and the entry of opening balances. First determine the grounds for the receipt and then select the corresponding 1C document. A universal receipt document should not be used for every situation merely to increase the warehouse balance.
What to Check After Posting the Document
The fact that a document has been posted does not necessarily mean that the transaction has been recorded correctly. The accountant should perform checks in several areas.
Check the warehouse report: the required item must appear at the correct warehouse in the quantity actually accepted. Then review the document entries and make sure that they do not contain incorrect analytical dimensions, an incorrectly selected subdivision or another organisation.
Compare the document amount with the source documents. If there is a discrepancy, check the price, quantity, unit of measurement, manual discounts, additional expenses and tax recognition method. If electronic documents are used, make sure that a second copy of the same receipt was not created in the database after an upload or data exchange.
Before closing the period, it is useful to generate a trial balance for the inventory accounts used and a warehouse report. The quantity and amount indicators must correspond to the recorded transactions and supporting documents.
If the document cannot be posted, first read the program message. Common reasons include missing analytical dimensions, the absence of a mandatory directory item, a restriction on changes to a closed period or insufficient user rights. Changing accounting settings merely to post a single document without analysing the cause is risky.
Frequently Asked Questions
How do I record goods in 1C for Kazakhstan? — Create a document intended for the relevant type of receipt, select the organisation, supplier and warehouse, and enter the items, quantities and costs according to the source documents. After posting, check the entries and warehouse balances.
Can goods be recorded without supplier documents? — Missing grounds cannot be replaced with an arbitrarily created document in 1C. You must determine which document confirms the actual receipt of the inventory and which type of transaction the receipt relates to.
Why did the goods not appear in the warehouse after posting? — Check the selected warehouse, reporting period, organisation, posting status and document entries. The cause may also be the selection of a document that does not record a receipt at the specified warehouse.
How do I record surplus inventory in 1C? — Use the transaction provided by the configuration for recognising stocktake results rather than an ordinary purchase from a supplier. Specify the quantity and cost based on the documented stocktake results and the decision adopted by the organisation.
What should I do if the required document or menu item is not available in the database? — Check the configuration release, user rights and enabled functional settings. In the current 3.0.74.x release series of “1C:Accounting for Kazakhstan,” the names and locations of commands may depend on the interface and the settings of the specific database. If the required function is unavailable, contact the specialist who supports this database.
Sources
Tax Code of the Republic of Kazakhstan, 2026 version: Article 469 — taxation of the sale of fuels and lubricants when refuelling aircraft operated by foreign airlines that perform international flights and international air transportation.