In 2026, inventory write-offs in 1C are documented using a document corresponding to the actual business transaction: transfer to production, use for company needs, sale, damage, shortage, or correction of inventory misclassification. Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not establish a general procedure for writing off inventory, so they cannot be cited as the basis for such a transaction.
How to Choose a Write-Off Method
First, determine why the goods or materials should be removed from the inventory balance. This is more important than the name of the command in the interface: the same write-off button should not be used for transactions with different economic substance.
In practice, the following situations may arise:
- materials have actually been used in production, repairs, or the provision of services;
- inventory has been transferred for administrative or business needs;
- goods have been damaged or lost, or a shortage has been identified;
- balances are adjusted based on inventory count results;
- inventory misclassification has been identified: one item is short, while another is in surplus;
- an error in a previously entered document needs to be corrected.
Each reason requires a supporting document. This may be a delivery note, a materials issue requisition, a statement, an inventory count sheet, a commission decision, or another document provided for by the company's accounting policy and internal document workflow.
Do not record a standard write-off solely to make the balance in the software match the actual balance. First, determine the reason for the discrepancy. If the error occurred upon receipt, transfer, or sale, correct the original transaction or enter the adjustment provided for by the configuration.
How to Record the Transaction in 1C
Before creating the document, check the company, warehouse, department, transaction date, and responsible employee. Then select the document intended for the established reason for the disposal of inventory. The name of the section and command may differ in “1C:Accounting for Kazakhstan,” “1C:Trade Management for Kazakhstan,” and customized industry solutions.
The document usually requires you to:
- Specify the company and warehouse from which the inventory is being disposed of.
- Enter the basis for the transaction and, if necessary, the related source document.
- Add the inventory items and the quantity actually being written off.
- Check the unit of measurement, variant, batch, and other analytical attributes if they are used in the database.
- Select the correct cost allocation or another method of recording the transaction in the accounts.
- Post the document and review the generated entries.
Do not rely solely on the “Document posted” message. After posting, open the document entries or standard reports and make sure that the balance of the required inventory item has decreased specifically in the selected warehouse. At the same time, check where the cost of the inventory has been allocated and whether this corresponds to the economic substance of the transaction.
If the software does not allow you to post the document, do not disable inventory balance control without conducting an analysis. Possible reasons include an incorrect date, insufficient available quantity, a different warehouse, variant, or batch, as well as incomplete previous transactions. A balance may appear in the summary report but not match the analytical attributes specified in the document.
Inventory Misclassification and Matching Item Error
Inventory misclassification is not a standard write-off. To record it, use the specialized document provided by the applicable 1C configuration. The document name and completion procedure depend on the warehouse accounting method, software version, and settings of the specific database.
When completing the document, the software may report that the item being written off matches the item being received. In this situation, check the lines containing the inventory items being written off and received: in the case of inventory misclassification, the identified shortage of one item is matched against the surplus of another item, not against the same inventory item with completely matching details.
Also check the variants and other inventory item details. If the difference exists only at the batch, variant, or another analytical attribute level, the document must be completed so that it reflects the differences actually identified. Software controls should not be circumvented by technically changing data without support from the circumstances of the transaction.
What to Check After Posting
It is best to perform the checks immediately while the circumstances of the transaction are still known. Generate an inventory balance report before and after the document and reconcile the quantity, warehouse, and inventory item analytics. Then review the accounting treatment of the transaction and compare it with the source documents.
At a minimum, check:
- whether the date in 1C matches the date of the actual transaction;
- whether exactly the quantity supported by the documents has been written off;
- whether a negative or unexplained balance has arisen;
- whether the correct company, warehouse, and department have been selected;
- whether the purpose for which the inventory was used has been recorded correctly;
- whether the required supporting document has been attached;
- whether a separate decision by a commission or the materially responsible person is required under the procedure adopted by the company.
If the write-off is taken into account when determining tax indicators, a technical entry in 1C alone is insufficient. The accountant must compare the transaction with its actual reason, the source documents, and the adopted accounting policy. The tax treatment is determined based on the specific circumstances of the disposal of inventory; special provisions for subsoil users, transitional rules for refunding excess VAT, and provisions concerning investment contracts do not establish a general procedure for such write-offs.
Before closing the period, it is advisable to reconcile warehouse balances with the accounting records and inventory count results. If a discrepancy is found, first determine its origin and then correct the relevant document. Creating an additional write-off without analysis may conceal the error but will not eliminate its cause.
Frequently Asked Questions
Can goods and materials be written off for different reasons using a single document? — Whether this is technically possible depends on the configuration, but transactions with different economic grounds are best recorded separately. This makes it easier to match each transaction with supporting documents, check the entries, and find errors.
Why does 1C report that there are insufficient goods even though they appear in the report? — Check the date, company, warehouse, variant, batch, and unit of measurement. The balance may be recorded under different analytical attributes or reflected in a document with a later date.
What should be done about the message stating that the item being written off matches the item being received? — Check the lines of the inventory misclassification document and their details. The items being written off and received must correspond to the differences actually identified in the inventory items or analytical attributes supported by the document being used.
Do the entries need to be checked after posting? — Yes. Posting confirms the technical processing of the document, but the accountant must still check the warehouse, quantity, inventory item, and allocation of the cost.
What exact path should be used in the 1C menu? — It depends on the configuration, edition, user permissions, and database customizations. Search for the document based on the substance of the transaction in the warehouse or production section and verify its purpose against the built-in help for the configuration being used.
Sources
- Tax Code of the Republic of Kazakhstan 2026, Article 317 — special deductions for a subsoil user's expenditure on training Kazakhstani personnel and developing the social sphere of the regions.
- Tax Code of the Republic of Kazakhstan 2026, Article 833 — transitional procedure for reviewing applications and claims for the refund of excess VAT submitted before 1 January 2026.
- Tax Code of the Republic of Kazakhstan 2026, Articles 837 and 838 — preservation of the terms of certain investment contracts and agreements concluded before 1 January 2026.