IFRS Reporting in Kazakhstan in 2026: How to Prepare and Review It
International Financial Reporting Standards (IFRS) financial statements are financial statements prepared in accordance with the applicable international…
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Individual Taxes in Kazakhstan in 2026: How to Check Them and What to Consider
An individual’s tax liability in Kazakhstan is determined by the type of income, property or activity and the circumstances of the specific tax period.…
Stocktaking Completed: How an Accountant Should Verify the Results in 2026
The phrase “stocktaking completed” does not in itself confirm that its results have been fully documented and recorded in the accounts. For an accountant, it only means…
1C in an Organization: How to Choose and Configure an Accounting System in 2026
In 2026, an organization should choose and configure 1C so that the system supports the maintenance of accounting documentation and the consolidation of data on taxable items…
OSU in 1C: What the Request Means and Where to Find the Required Report
In 2026, the abbreviation “OSU” does not refer to a clearly defined standard 1C report. Articles 128, 150, 668 and 780 of the Tax Code of the RK regulate, respectively, the refund…
Purchases in 1C in 2026: How to Record a Receipt and Verify the Accounting
In 2026, a purchase in 1C is recorded on the basis of documents confirming the specific business transaction, taking into account the terms of the agreement and the adopted…
Code in 1C: How an Accountant Can Check a Marking Code Error
In 2026, if a marking code error occurs in 1C, the accountant must check the product group, the document details, its status, and the result of data exchange with the IS MPT…
Sales in 1C: How to Record and Verify Transactions in Kazakhstan Accounting
In 2026, a sale in 1C is recorded using a sales document based on the actual terms of the transaction: under the Tax Code of the RK, a sale is defined as the shipment or transfer…
Payment of VAT in Kazakhstan in 2026: What Accountants Should Check
In 2026, the standard VAT rate in Kazakhstan is 16%. For tax applications and claims for the refund of excess VAT submitted before 1 January 2026…
Buy 1C Accounting in Kazakhstan: How to Choose a Version in 2026
In 2026, businesses keeping accounting records in Kazakhstan should choose a localized 1C configuration for the RK, with licenses appropriate for the number of users and…
Cost in 1C in 2026: How to Calculate and Verify the Result
In 2026, cost in 1C is calculated after all costs relating to the period have been recorded and the closing operations provided for by the configuration have been completed;…
How to Record a Transaction in 1C: Documents, Entries, and Verification
In 2026, a transaction is recorded in 1C according to its actual substance and the supporting source document: the accounting records must make it possible to confirm the fact…
Changes to the New Tax Code of the Republic of Kazakhstan Regarding Universal Declaration
In October 2026, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan held an explanatory seminar on changes to the new Tax Code regarding…
Form 101.04 in 2026: How to Verify Its Purpose and Prepare the Reporting
In 2026, Article 833 of the Tax Code of the Republic of Kazakhstan does not establish the purpose, completion procedure, or filing deadline for Form 101.04: it regulates only the…
Completed in 1C: What the Status Means and How to Fix a Completion Error
In 2026, the “completed” status in 1C means that a field or parameter contains a value, but the accountant must separately verify whether this value is correct. This…
A Line in 1C: What It Means and How to Fix the Related Error
In 2026, a line in 1C may refer to a field, a tabular section entry, a report item, or a connection parameter—the exact meaning is determined by the context of the message.…
Expenses in 1C: How to Account for Goods, Work, and Costs by Accounting Object
In 2026, expenses for goods, work, and services in 1C are recorded according to their economic substance and allocated to the relevant accounting object; for tax purposes…
Tax Deductions in Kazakhstan in 2026: How to Calculate and Verify Them
In 2026, tax deductions should be reconciled separately by calculated, assessed, and paid amounts: the meaning of each indicator is established by Article…
Currency in 1C: Accounting Setup, Exchange Rate Upload, and Revaluation
In 2026, foreign currency transactions are recorded in tenge for tax accounting purposes, while exchange differences are accounted for in accordance with the applicable financial…
Deleted in 1C: What the Message Means and How to Safely Delete an Object
In 2026, the word “deleted” in 1C means that the program is reporting the deletion, marking for deletion, or absence of a specific object; the exact meaning…
2 in 1C: Software Version, Second Account, or Accounting in Two Currencies
In 2026, the designation “2 in 1C” does not in itself establish a tax rule: first, it is necessary to determine whether it refers to the software version, a second…
What Taxes Are in Kazakhstan in 2026: An Explanation for Accountants
In 2026, for an accountant, a tax amount may be calculated, assessed, or paid: each of these indicators is determined under separate rules and…
Self-Employed Individuals and Rental Income in Kazakhstan in 2026: How to Check the Tax Regime
In 2026, income from renting out an apartment may be accounted for under the special tax regime for self-employed individuals only if this activity is included in…
Delivery Note in 1C: How to Issue and Check the Document in Kazakhstan
In 2026, a delivery note in 1C is prepared using a goods sale document: specify the company, customer, warehouse, goods, quantity and price, then post…
1 in 1C: What the Query Means and How to Find the Required Operation
In 2026, the query “1 in 1C” does not in itself refer to a specific accounting operation, setting, or accounting rule: the digit may be part of an account number,…
Cash Register Receipt in Kazakhstan in 2026: When to Issue It and What to Check
In 2026, for cash settlements, a cash register receipt or sales receipt must be issued for the full amount paid for goods sold, work performed, or services rendered…
How to Change Data in 1C: Tenge, EDS and Column Values
In 2026, data in 1C is changed according to the object type: the spelling “теңге” is changed in the currency card, the EDS certificate in the ESF IS user settings, and row values…
What Is an Electronic Invoice in Kazakhstan Accounting: Rules for 2026
In 2026, the information in an electronic invoice must correspond to the transaction actually performed: tax accounting is maintained in tenge using the accrual method, under…
How to Deactivate an EDS in Kazakhstan in 2026: Procedure
In 2026, to terminate an EDS, the registration certificate must be revoked through the official service of the certification authority that issued it.…
Data in 1C: How to Check Loading and Exchange Errors in 2026
In 2026, a loading or exchange error in 1C is checked based on the stage of the operation, the affected object, and the data after the processing of which the message appeared.…
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