How not to get confused in the waybill? Who signs the columns “accepted the goods”, “received the goods” and others?

General rules for drawing up

The rules for filling out TORG-12 in 2020 are regulated by regulations:

• Resolution of the State Statistics Committee of the Russian Federation No. 132 of December 25, 1998;
• Letter of the Federal Tax Service of Russia No. ED-4-15/ dated November 25, 2014.

The document is generated in two copies, one of which the supplier keeps and the other transfers to the customer. Based on the received TORG-12, the buyer’s accounting department comes and, if necessary, writes off the received inventory items. The filling date must strictly coincide with the delivery date, and a contract (agreement) must be indicated as the basis for the sale of inventory items. All signatures must be decrypted, and the entered data must correspond to the invoice. Some suppliers have automated the process of drawing up primary documentation and prefer to fill out TORG-12 online; this can be done on many accounting services.

IMPORTANT!

Before signing the invoice, the accounting department needs to check it. An accountant can accept a document for accounting only if it is drawn up correctly.

Signatures for auction12 on the part of the seller

It can also be affixed based on the product classifier. However, this information is advisory and not mandatory.

• Units of measurement must be filled in. This also requires a classifier.
• The type of packaging can be, for example, a box. The quantity of goods in one package is indicated in the “quantity in one place” column. How many packages will be shipped in total is indicated in the “number of places” column.
• The “weight” column is filled in only when we are talking about a weight product and not a piece product.
• The product price is indicated in the appropriate column excluding value added tax. Column 13 indicates the tax rate. In most cases it is 18%. The next column contains the amount of the calculated tax.

Accounting and tax accounting in any organization cannot be imagined without taking into account primary documents. One of them is a consignment note in the form TORG-12.

It is a primary document drawn up when any product or goods are released to customers. The form itself, according to which this document is drawn up, is unified and mandatory for all organizations. The technical specifications are drawn up in two copies: one remains with the seller, the other is sent to the buyer. The option that the second party receives gives it the right to capitalize inventory items. The first option is the basis for writing off the sold goods.

Features of filling out a paper invoice

The delivery note can be filled out both in paper and electronic form. If an organization draws up an invoice for goods in paper format, it is not required to use the TORG-12 form. You can use your own developed register. The form can include the required number of columns in accordance with the needs and industry specifics of the enterprise. The decision in what form the primary documentation reflecting the supply of goods will be generated is made by the manager. After developing and approving an independent form, it must be fixed in the accounting policies of the organization.

Include the required details in your own delivery note form:

• number and date of formation;
• name of the consignee and his details;
• name of the shipper and his details;
• a document on the basis of which goods are shipped - a contract, invoice, invoice, etc.;
• a table containing a list of supplied goods, unit of measurement and price characteristics;
• space for signatures of responsible persons indicating their positions;
• space for imprints of seals of the parties if they are used by organizations.

Corrections in invoices from 2020 Arbitration Court

Please specify the date of sending the cassation appeal to the cassation court.

Hello. According to the program used by the court to record and register court cases, the cassation appeal you filed along with the case was sent to the Arbitration Court of the Ural District on February 20, 2019. Good afternoon. I won the case for debt collection from Phloema LTD LLC, Enforcement proceedings No. 276016/16/02006-IP, this enforcement proceeding was accepted by Rifat Airatovich Ravilov.

In the fall of 2020, I spoke with a bailiff, after which I was told.

that the case will be transferred for this debtor to the arbitration court.

Until today there has been no news, no payments. Explain. please, at what stage is my case, what is being done about my case and when should I expect the result? Thank you. The fact is that in paragraph 2 of Article 169 of the Tax Code of the Russian Federation there is one important rule, which, by the way, tax authorities may “forget” during an audit.

And it wouldn’t hurt to remind them of him.

What shortcomings in the invoice can lead to additional taxes, and what not (Vightman E.)

These include shortcomings that do not prevent tax authorities from identifying the seller, buyer, name of goods, work or services and their cost during the audit (Letter dated 02/04/2015 N 03-03-10/4547).

The Federal Tax Service of Russia supported this approach (Letter dated February 12, 2015 N. The most dangerous errors are in the following details of the consignment note (the names of details are given in accordance with the unified form N TORG-12, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132): - supplier, his address , telephone, fax, bank details; - payer, his address, telephone, fax, bank details; - name, characteristics, grade, article of the product (column 2 of the tabular part); - amount including VAT (column 15 of the tabular part). Absence in the invoice, the bank details of the supplier or buyer do not refute the fact of purchase of the goods.

using which you can determine what statistical reporting needs to be submitted to a specific respondent.

However, unfortunately, this service does not always work correctly. The Tax Service has changed its position regarding filling out field 101 “Payer Status” in payments for the transfer of insurance premiums.

Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”.

The list of types of state control in which a risk-based approach is applied has been expanded.

Now this list also includes checks for compliance with labor legislation requirements carried out by the labor inspectorate.

A tax specialist talks about how to include prizes, financial assistance, as well as wages and vacation pay paid at the end of December in the 6-NDFL calculation.

How to correct errors in primary accounting documents? From 01/01/2019, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service.

(Surkov A.A.)

Explanations on this issue are given in Letter of the Ministry of Finance of Russia dated January 11, 2016 N 03-03-06/61.

In practice, when compiling primary documents (on paper or electronically), errors are often made (for example, in total or quantitative indicators). These errors certainly need to be corrected. But how to fix them? What legal requirements must be taken into account? Primary accounting documents By virtue of clause 2 of Art. 1 of Law N 402-FZ, accounting is the formation of documented, systematized information about the objects provided for by this Law, in accordance with the requirements established by it, and the preparation of accounting (financial) statements based on the said information. According to the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 29.

Filling out the paper waybill TORG-12

If the supplier uses the unified form TORG-12 from the album of unified forms of primary accounting documentation for recording trade operations, it is necessary to comply with the rules for register design. The TORG-12 invoice can be generated both in paper and electronic form, but for an electronic form you will need an electronic digital signature. The unified document is drawn up in two copies, one for each of the parties. It must be formed directly during the delivery of the goods - either at the time of delivery or immediately after its completion.

Step 1. Fill out the introductory part.

Data is entered on the name, address and bank details of the following organizations:

• sending organization and its structural unit (if necessary);
• consignee;
• provider;
• payer.

Step 2. It is mandatory to indicate the basis on which the supply is made - an agreement or a government contract. The basis may be an account.

Step 3. It is necessary to reflect the codes in a specially designated table on the right.

They prescribe both the encoding according to the OKUD form (0310001), and the enterprise indices according to OKPO and OKDP, and indicate the number of the consignment note, if available.

Step 4. Enter the current document number and date.

Step 5. Fill out the tabular part of TORG-12.

Step 6. The bottom line displays the final quantitative and cost indicators for the invoice. If an organization does not pay value added tax, then zero values ​​are entered in the columns.

Step 7: Add applications to the register.

These lines are filled in in cases where additional or accompanying documentation is provided along with the shipped products - passports, certificates, etc. The total number of application sheets must be specified. If there are no attachments for delivery, then a dash is placed in the line.

The situation is similar with the sections “Total places”, “Cargo weight”. They are filled in if necessary; in general cases, the specialist puts dashes. The “Dispensed” section indicates the total amount that the customer must transfer to the supplier.

TORG-12 - accepted the cargo and received the cargo

Company GARANT

According to paragraph 1 of Art. 509 of the Civil Code, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient.

Based on the fact that the basis for the transfer of goods is a contract, the “Consignee” column should reflect the data of the person who is the buyer or recipient specified in the delivery contract.

Therefore, in the line “The cargo was received by the consignee” there must be a signature of the person who is the final recipient (buyer) or a person acting on his behalf.

Filling out the “Cargo accepted” column, in our opinion, depends on how the purchased inventory items are delivered to the buyer, given that delivery of the goods can be carried out by the supplier (seller), recipient (buyer) or a third party.

We believe that if the delivery of goods to the buyer is carried out by the supplier, i.e. the cargo is transferred directly to the buyer’s warehouse, then in this case the column “Cargo accepted” is not filled in (a dash is placed). In the column “The cargo was received by the consignee,” the financially responsible person of the purchasing organization puts his signature and seal of the organization.

If the delivery of goods to the buyer is carried out through an authorized person, i.e. an authorized representative of the purchasing organization accepts the cargo at the supplier’s warehouse, then in this case the details of the power of attorney are indicated in TORG-12, and the signature of the authorized person is placed in the “Cargo accepted” column. The column “The cargo was received by the consignee” is filled in when the cargo is transferred by an authorized person to the financially responsible person of the purchasing organization; accordingly, the financially responsible person puts his signature in the specified column.

According to Art. 312 of the Civil Code of the Russian Federation, the debtor has the right, when fulfilling an obligation, to demand evidence that the fulfillment is accepted by the creditor himself or a person authorized by him to do so, and he bears the risk of the consequences of failure to present such a requirement.

By virtue of Art. 182 of the Civil Code of the Russian Federation, the powers of a representative may arise on the basis of a power of attorney, an indication of the law or an act of an authorized state body or local government body, and may also be apparent from the situation in which the representative operates.

The ability to act on behalf of an organization without a power of attorney is provided only for its sole executive body (for example, for limited liability companies - by virtue of paragraph 1, clause 3, article 40 of the Federal Law of 02/08/1998 N 14-FZ, for joint-stock companies - by virtue of Clause 2 of Article 69 of the Federal Law of December 26, 1995 N 208-FZ).

According to Art. 185 of the Civil Code of the Russian Federation, a power of attorney is a written authority issued by one person to another person for representation before third parties. A written authorization to carry out a transaction by a representative may be presented by the represented person and directly to the relevant third party.

A power of attorney on behalf of the buyer is issued signed by the head of the organization (individual entrepreneur) or another person authorized by the constituent documents, with the seal of the organization attached. The buyer may authorize not only his employee, but also another individual or legal entity to receive the goods.

To formalize the authority of a representative to receive goods, unified forms M-2, M-2a, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a, are usually used. Such a power of attorney is used to formalize the right of a person to act as a trustee of the organization when receiving material assets sold by the supplier.

The answer was prepared by: Expert of the Legal Consulting Service GARANT Member of the Chamber of Tax Consultants Elena Titova Quality control of the response: Reviewer of the Legal Consulting Service GARANT Candidate of Legal Sciences Kuzmina Anna

Why do you, as a seller, care about this?

by and large - yes. goods that are not cargo are transferred

but from practice this is how they fill it out

PRODUCT CONTRACT (Form N TORG-12)

Used to formalize the sale (release) of inventory items to a third party organization.

Drawed up in two copies. The first copy remains with the organization handing over the goods and materials, and is the basis for their write-off. The second copy is transferred to a third party and is the basis for the recording of these valuables.

If the invoice in form TORG-12 contains only one signature of the responsible person who received the goods, in particular, in the column “The cargo was received by the consignee,” we do not see any negative tax consequences for the buyer to whom the goods are delivered by the supplier.

In accordance with Part 1 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), each fact of economic life is subject to registration by a primary accounting document containing the mandatory details listed in Part 2 of Art. 9 of Law No. 402-FZ.

At the same time, Part 4 of Art. 9 of Law No. 402-FZ establishes that the forms of primary accounting documents are determined by the head of an economic entity on the recommendation of the official charged with maintaining accounting records. That is, from January 1, 2013, the obligation to use unified forms of primary documents in accounting, with the exception of those established by authorized bodies in accordance with and on the basis of federal laws, was canceled (see also information from the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012) .

At the same time, an economic entity is not deprived of the right, as primary documents (or the basis for their development), to use unified forms of primary documents that it used previously, having approved these forms in its accounting policies (clause 4 of the Accounting Regulations “Accounting Policies of Organizations” (PBU 1/2008), approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n).

We would like to draw your attention to the fact that the decision on which primary document to formalize the shipment of goods is made by the supplier, and not the buyer (Part 3 of Article 9 of Law No. 402-FZ, clause 2.1.2 of the Methodological Recommendations for accounting and registration of the acceptance operation, storage and release of goods in trade organizations (approved by letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5)).

In order to accept a document prepared by the counterparty for accounting purposes, the buyer should evaluate it for the presence of the mandatory details of the primary accounting document listed in Part 2 of Art. 9 of Law No. 402-FZ. The inclusion of other, additional details in the document form is a right, not an obligation, of an economic entity (clause

As follows from the question, in the case under consideration, the supplier uses the unified form TORG-12, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132, “On approval of unified forms of primary accounting documentation for recording trade operations,” as the primary document for shipment of goods.

The same resolution also approved the Instructions for its completion, according to which the consignment note in the TORG-12 form is used to formalize the sale (release) of inventory items to a third-party organization. The first copy remains with the organization handing over the inventory items and is the basis for their write-off. The second copy is transferred to a third party and is the basis for the recording of these valuables.

At the same time, not a single regulatory document, including the Instructions, explains the procedure for filling out the details of the TORG-12 form, which requires two signatures on the part of the buyer: “The cargo was accepted” and “The cargo was received by the consignee.”

As stated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2005 No. 4047/05, the data of primary documents drawn up during a business transaction, including on the persons who carried out operations for sending, transporting and receiving cargo, must correspond to the actual circumstances.

According to paragraph 1 of Art. 509 of the Civil Code of the Russian Federation, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient.

In our opinion, regardless of how the goods are delivered, the column “The cargo was received by the consignee” must contain the signature of the person who is the final recipient (buyer) of this invoice. While filling out the column “Cargo accepted” depends on how the purchased inventory items are delivered to the buyer, given that delivery of goods can be carried out by the supplier (seller), recipient (buyer) or a third party (Article 458, 510 of the Civil Code of the Russian Federation).

In our opinion, the column “Received the cargo” should be considered in conjunction with the line “By power of attorney No. ____ from ______, issued by ____.” That is, these lines must contain information about the person who actually received the goods. For example, if the consignee instructs a third party to receive (deliver) the goods, then in the “Cargo accepted” column the person who is authorized by the consignee to accept the inventory items on the basis of a power of attorney must be indicated.

In the case where, under a supply agreement, delivery is carried out by the supplier, and acceptance and transfer of goods is carried out on the buyer’s territory, the responsible person of the buyer, when receiving the goods, can put his signature in the column “Cargo accepted” along with the signature in the column “Cargo received by the consignee” of the invoice form TORG-12.

Filling out an electronic delivery note

For this purpose, there are services and programs for generating an electronic invoice. The rules for compiling electronic primary documentation are similar to the rules applied for paper forms. The document is filled out in two files and signed with an electronic digital signature.

To generate an electronic document, the user goes to the service website and enters all the information about the upcoming delivery of goods to the cells. When all lines are completed, the register is saved, signed with an electronic digital signature and sent to the customer. If necessary, the form can be printed.

Sample of filling out a delivery note

A bill of lading is an example of a document that is filled out in an approved form if the transferring party delivers goods to the receiving party by road transport on the basis of a contract of carriage. The form and procedure for filling out the consignment note are approved by Decree of the Government of the Russian Federation No. 272 ​​of April 15, 2011. In this case, the consignment note must be drawn up according to the approved form.

The procedure for issuing a consignment note and the rules for transporting goods by road are approved by Decree of the Government of the Russian Federation dated April 15, 2011 No. 272. How to fill out a consignment note? The document is signed by the shipper and carrier or their authorized representatives. Any corrections must be certified by the signatures of the shipper and carrier or their authorized representatives.

How to sign an invoice

The completed TORG-12 must be signed by all authorized persons on the part of the supplier and the customer.

There are situations when the buyer’s representative independently picks up the cargo by proxy. In such cases, in the “Cargo accepted” column, information about the person who picks up the products and the details of the basis - the power of attorney - are entered. The column “Cargo received” is signed by the employee responsible for placing the products in the warehouse.

If the delivery note is drawn up and sent to the customer electronically, then both parties must sign it with a digital signature. Electronic TORG-12 is generated in one copy, but the document contains two files. One is created from the buyer's side, the other from the supplier's side.

The electronic invoice can be sent to the territorial Federal Tax Service in XML format via telecommunication channels. This document is signed by the manager, chief accountant and other responsible persons.

Five signatures are placed under the invoice, which is drawn up in paper form:

1. In the column “Cargo received” the authorized person of the customer puts his signature. The right to sign is enshrined in the organization’s charter or is formalized by a special order or power of attorney.
2. The section “Cargo accepted” is signed by the financially responsible person of the customer. This line can also be signed by the employee who directly accepts the goods. If the party is accepted by the director, then the power of attorney is not issued. Any other employee can act only on the basis of a power of attorney.
3. Three signatures are placed on the supplier’s side: the manager, the accountant and the employee responsible for the shipment of inventory items. You can issue an order that will secure the right of a specific employee to sign from the supplier in all three sections.

Stamps are affixed by both parties only if they are used in institutions.

IMPORTANT!

A seal is not a mandatory requisite in the documentation, but it is better to put it in TORG-12, since the form itself provides space for a seal imprint. When checking, the Federal Tax Service may find fault with the procedure for filling out the document if it is missing.

If the customer’s representative received the products under the manager’s power of attorney, which was certified by a seal, you can attach the power of attorney form to the delivery note as accompanying documentation and store these registers together. This will be enough for the inspection inspector.

Actions by proxy

If you have powers of attorney for signing TORG-12, the number of signatures can be reduced : to two - on the sender’s side and one - on the recipient’s side. Typically, the sender of the goods issues a power of attorney for the right to sign on behalf of the accountant and the person who authorized the shipment to the person directly shipping the goods, and the recipient - to the person receiving the goods.

Registration of a power of attorney

Only the head of the organization or the entrepreneur personally has the right to issue a power of attorney. The issuance of a power of attorney by other persons is permissible only when they themselves have received the right to perform such actions with the ability to entrust them to third parties.

The power of attorney on behalf of the legal entity shall indicate:

1. document's name;
2. number for internal document flow (if necessary);
3. place of issue;
4. date of issue (day and month are indicated in words);
5. full name and details (OGRN, INN, KPP, location address);
6. position, surname, name and patronymic of the person issuing the power of attorney, a document confirming his authority;
7. information about the authorized person (last name, first name and patronymic, passport or other identification card details, place of permanent registration);
8. a list of actions that the trustee has the right to perform on behalf of the principal, including what documents he can sign;
9. validity period (the maximum validity period of the power of attorney is not specified; if the period is not specified, it is valid for one year);
10. the right to delegate authority or prohibit it;
11. certification of the signature of the authorized representative;
12. position, signature, surname and initials of the person who issued the power of attorney.

Individual entrepreneurs, instead of information about the organization and the person issuing the power of attorney, indicate their status, full last name, first name and patronymic and details (OGRNIP, INN, permanent registration address).

The power of attorney must be sealed if an organization or entrepreneur uses them.

Recipients of goods can use unified forms M-2 and M-2a to simplify document flow. These are one-time powers of attorney, which reflect the date of issue, account number, list of specific material assets and their quantity that the authorized person must receive from a specific supplier under the agreement or account specified in them.

When providing the supplier with the original of such a power of attorney, the signature of the head of the organization or an authorized representative may not be affixed to the invoice, since it contains all the necessary signatures and details.

Features of filling TN

When receiving goods by power of attorney, information about the issued power of attorney (number and date), the organization that issued it and the authorized person is entered in the delivery note. The name of the organization can be given in short form .

The following information is indicated about the authorized person:

1. job title;
2. surname;
3. initials;
4. passport or other identification document details;
5. permanent registration address.

When he receives a power of attorney in form M-2 or M-2a, the original of which is handed over to the sender of the goods, it is enough to indicate the position, surname and initials.

Order to an authorized person

An order can only be issued in relation to employees who have signed an employment contract. It can be compiled in any form if the sample is not approved by local regulations.

Such an order must contain instructions on the employee who is given the right to sign documents, and what documents he receives the right to sign. The list of documents can be detailed or their main features can be indicated, for example, primary accounting documents.

Signing the invoice only on the basis of an order is not allowed, in which case it is considered invalid.

How to make corrections

It is not recommended to correct the invoice, like any other primary accounting document. But if errors are found in the register, corrections are made to both copies - both in the supplier’s documentation and in the form transferred to the customer.

Erroneous information is crossed out, corrections are certified by the signatures of authorized persons of both parties. Below is the date the corrections were made.

If an error is detected in the electronic register, the organization corrects the violation and sends a new invoice to the customer. There are no strict rules for making corrections in the electronic form.

Form 1-T

The owner of the vehicle, along with the invoice for transportation, sends the third copy to the payer (customer) of the vehicle, and the fourth copy is attached to the waybill and serves as the basis for accounting for the carrier’s transport services and calculating wages to the driver.

• Cargo delivery time;
• In the “Organization” column, information about the carrier is indicated: name, legal entity. address, contact telephone number and bank details;
• In the “Payer” column, the details of the person who orders and pays for the transportation are indicated (also name, legal address, contact telephone number and bank details);
• Full name of the driver and technical data of the car: make, model, type, color, number. In the line License card, both options are crossed out, since licensing of the cargo transportation industry has been cancelled;
• Route and points of unloading and loading (actual addresses of the shipper and consignee are indicated);
• Information about the cargo is filled in according to the data from the product section. Documents accompanying the goods must be indicated, for example, an invoice, a quality certificate, etc. In the column “Method of determining weight”: if the cargo is weighed on scales, indicate the type of scales - commodity or automatic (commodity weight or auto weight) ; if weighed, they usually write “according to labeling” or “standard”. Columns 6 and 8 are filled in by the carrier. If the product has been sealed, indicate the number of the seal;
• The line “Transport services” lists the services for transporting cargo (packaging, labeling, tarpaulin) with a mandatory list and the number of services - if any.
• In the Performer column (car owner, recipient, sender) the name of the organization (or individual entrepreneur and his full name) that performed the loading/unloading is written.

We recommend reading: Declaration for tax deduction for treatment 2020 sample

Shelf life of the consignment note

The beginning of the storage period for primary documentation on the delivery of goods is the beginning of the year following the reporting period, that is, the year of delivery.

Article 17 402-FZ “On Accounting” states that the storage period for primary documentation is 5 years.

IMPORTANT!

TORG-12 must be stored in the organization for five years.

The exception is when the delivery note confirms the amount of the loss, which is carried forward to future periods. For such situations, the storage period for primary documents increases (Article 283 of the Tax Code of the Russian Federation).

Signatures for auction12 on the part of the buyer

Law No. 402-FZ (as well as other regulatory documents on accounting) does not oblige an economic entity to fill out all the details provided in the document form developed (used) by the counterparty to formalize the transaction, provided that all mandatory details of the primary document are completed. The mere fact of failure to fill in any columns (lines) provided for in the document form does not entail its invalidity. We note that earlier, in accordance with paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, primary accounting documents could be accepted for accounting if they were drawn up only in a unified form (for documents contained in albums of unified forms of primary accounting documentation).

Who draws it up and signs it Based on Law No. 402 Federal Law “On Accounting” and on the basis of document No. 63-FZ “On Electronic Signatures”, the invoice can be generated and stored both in paper and electronic form. Moreover, not so long ago the Federal Tax Service approved an XML file format in which every taxpayer will be able to send it to the Federal Tax Service using the Internet.

Such a document is signed by the organization’s director and chief accountant, and there may also be other authorized persons. Those employees who can sign the invoice must be selected and formalized in the appropriate power of attorney or order.

Acceptance of goods according to TORG-12

If the document is drawn up in paper form, then the verification is carried out as follows: the employee responsible in the organization for the acceptance and storage of goods and materials, checks the delivered products with the data specified in the invoice and, if all items comply with the terms of delivery, puts his signature in the column “Cargo received " Then he submits the paper for verification to the accounting department.

If the customer organization receives the goods according to a document drawn up by the supplier in electronic form, then the acceptance procedure looks like this:

1. The supplier creates an invoice, signs it with his electronic signature and sends it online to the customer’s accounting department.
2. The customer receives an electronic version of the unified form TORG-12.
3. Prints out the document, checks that it is filled out correctly and hands it over to the person in charge to check the goods against the invoice.
4. The financially responsible person checks the data of the receipt documentation with the delivered products and signs the document.

IMPORTANT!

If the delivery note is drawn up in a form that does not comply with the terms of the contract, then it is invalid and does not confirm the transfer of goods and materials to the buyer.

If bargaining 12 signs, is it necessary to fill out the power of attorney data?

Attention Note: According to the courts, failure to fill out certain positions in the unified form of consignment note N TORG-12, which do not affect the content of the business transaction, does not prevent the acceptance of these documents for accounting (see, for example, the resolutions of the Federal Antimonopoly Service of the North-Western District dated 06/22/2009 N A44-755/2008, dated October 24, 2007 N A56-52792/2005, Twentieth Arbitration Court of Appeal dated August 1, 2012 N 20AP-3226/12).
We recommend that you familiarize yourself with the following materials: - Encyclopedia of decisions Power of attorney to receive material assets (goods); - Encyclopedia of decisions. Acceptance of goods under the supply contract by the buyer’s representative. The answer was prepared by: Expert of the Legal Consulting Service GARANT Auditor Marina Pivovarova The answer passed quality control on March 1, 2020. The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. Sample of filling out a power of attorney for an individual power of attorney to receive goods I, Ivan Ivanovich Ivanov, passport No. 1234 567890, issued by the regional department of the Regional Office of the Federal Migration Service of Russia. Irkutsk 01.04.1977,... Rules for filling out powers of attorney for the shipment of goods in the form M-2 (M-2a) of the Civil Code of the Russian Federation and the internal Rules of the company for the shipment of goods from the warehouse of LLC Trading House "Avers" Dear clients! We draw your attention to the correctness of filling out the power of attorney to receive the cargo Dear clients! We draw your attention to the correct completion of the power of attorney to receive the cargo Dear clients! issued to officials of enterprises, organizations and institutions, on letterhead... Rationale for the position: Civil legal aspects The parties to any obligation, including those arising from an agreement, are the debtor and the creditor. By virtue of the obligation, the debtor is obliged to perform a certain action in favor of the creditor (transfer property, perform work, pay money, etc.) or refrain from a certain action, and the creditor has the right to demand from the debtor the fulfillment of his obligation (Article 307, clause 1, 2, Article 308 of the Civil Code of the Russian Federation). Thus, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (goods) into the ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money for it (price) (clause 1 of article 454 of the Civil Code of the Russian Federation). According to clause 1 of article, neither civil nor labor legislation connects the possibility of issuing a power of attorney with the existence of an employment relationship or any civil contract between the representative and the represented one * (1 ). Registration of a delivery note First of all, we note that on the basis of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), an organization has the right to independently decide whether it will use unified forms of primary accounting documents, or will develop your forms, including in them the mandatory details provided for in Part 2 of Art. 9 of Law No. 402-FZ. The forms used (including unified ones) must be approved in the accounting policy of the organization (Part 4, Article 9 of Law N 402-FZ, clause Rules for the acceptance and verification of goods. Violations detected during the acceptance of goods. Delivery of goods to the retail outlet is carried out from the Retail Reserve warehouse transport company (ours or a third party) This wording in the power of attorney is required Sample Power of Attorney for the digital signature holder confirming the person’s authority to receive accreditation Rules and examples of how the customer fills out an application for placing a municipal order contents Example of filling out an application for the supply of goods (open auction in electronic form) 8 Let’s look at the new ones rules for filling out payment orders from 2020:...How to fill out payment documents when transferring to the budget is stated in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

What to check when receiving the goods

Before signing at the time of receipt of the cargo, the document must be carefully checked and attention to a number of important nuances that arise when filling out:

1. If goods and materials are accepted by power of attorney, then the person who accepted the goods puts his signature with a transcript, as well as the date and number of the power of attorney, which must be attached to the invoice. In such cases, no stamp is placed.
2. If the financially responsible person of the organization acting as the customer receives the products independently, then a signature, transcript and seal are placed in the lower right corner.
3. If both organizations do not officially use a seal, then the document can be issued without a stamp.

IMPORTANT!

If there are no signatures in TORG-12, full name. signatories and a seal impression, then it is considered invalid and does not prove the fact of transfer of the goods to the customer.

Signatures for auction12

Paper TORG-12 is signed with five signatures:

• The buyer signs in the “shipment received” column. Only an authorized person from the buyer has the right to sign here. The representative may be included in the power of attorney or have the right to do so on the basis of the Charter.
• The line “cargo accepted” is filled in by the financially responsible person who directly accepts this cargo. Such a person can be either a representative of the person purchasing or a carrier from a third-party organization. At the same time, if the goods are accepted by the managers themselves, a power of attorney is not needed, and the corresponding field remains empty.
• On the seller’s side, three employees sign: an accountant, a manager and the person who is directly responsible for the shipment. As a rule, if the organization is large, the signature is placed by one employee.

How to return a product

Return of delivered products is permitted only when the return procedure is carried out in accordance with current legislation and is strictly specified in the contract or agreement.

The Civil Code of the Russian Federation establishes the customer’s right to return goods to the supplier if it is discovered that they do not comply with the requirements of the contract (including procurement documentation), quality characteristics, as well as the declared assortment, configuration and packaging (clause 2 of article 475, clause 3 Article 468, paragraph 2 Article 480, paragraph 3 Article 482 of the Civil Code of the Russian Federation).

In civil legislation there is no direct prohibition on the return of goods supplied and accepted of proper quality. Products may be returned in parts or in full, even when the customer has transferred funds to the supplier. In a government contract, agreement or additional agreement, you can indicate the following reasons for the return of supplied products:

• the need to update the assortment;
• expired;
• delayed payment;
• impossibility of selling or realizing the supplied inventory items;
• detection of discrepancies between the quality characteristics of the product and the goals, requests and needs of the customer, etc.

After delivery of a consignment, the customer must check the complete set, quantity, quality and packaging during or after acceptance of inventory items; this requirement is specified in clause 2 of Art. 513, paragraph 2 of Art. 474 Civil Code of the Russian Federation.

If, during acceptance, the responsible employee of the customer discovered shortcomings and discrepancies with the procurement documentation and the terms of the contract, then before the inventory items are registered, the parties can draw up an act that will reflect all discrepancies in the quantitative and qualitative characteristics of the delivered products. This act is drawn up in the unified form TORG-2 or in free form.

When discrepancies are discovered after inventory items have been capitalized and registered or accepted for temporary storage, the parties must formalize the return with shipping documentation - a delivery note according to the unified form TORG-12 for return.

Signatures in bargaining-12 from the buyer

Methodological recommendations, the invoice is signed by the financially responsible persons who handed over and accepted the goods, and is certified by the round seals of the organizations of the supplier and the recipient. Since the basis for the transfer of goods is an agreement concluded by the parties, we believe that the data of the buyer, who is a party, should be reflected in the line “Consignee” delivery agreement, or the person specified in the agreement as the recipient. Therefore, in the line “The cargo was received by the consignee” there must be a signature of the person who is the final recipient (buyer). In the case when the cargo is delivered to the buyer through an authorized person (i.e.

Civil Code, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient. Based on the fact that the basis for the transfer of goods is a contract, the “Consignee” column should reflect the data of the person who is the buyer or recipient specified in the delivery contract. Therefore, in the line “The cargo was received by the consignee” there must be a signature of the person who is the final recipient (buyer) or a person acting on his behalf. Filling out the “Cargo accepted” column, in our opinion, depends on how the purchased inventory items are delivered to the buyer, given that delivery of the goods can be carried out by the supplier (seller), recipient (buyer) or a third party.

Consignment note (sample and rules for filling out the consignment note)

The responsibilities of the cargo carrier include filling out the transport (second) section of the consignment note - here you must indicate the details of the cargo carrier company (exact name, legal address, contact phone number and bank details). The same set of information must be indicated about the payer (they are duplicated from the front side of the TTN). You should also fill in the registration details of the vehicle and the driver's name, as well as the loading and unloading location (and, if available, forwarding information).

In the lines “Consignor” and “Consignee” you should indicate the names of the parties (the same as in the constituent documents), their legal address and telephone numbers for communication. Opposite these lines in the tabular section, you should fill in the registration numbers of enterprises (OKPO). Since Resolution 78 does not explain how the lines “Consignor” and “Consignee” should be filled in, everyone decides for themselves what to write there. Many rely on the line-by-line tips contained in the 1-T form template; some taxpayers also prefer to indicate their tax numbers in these lines.

08 Feb 2020 juristsib 324

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What is a consignment note and how to fill out the TTN form

• The first one remains with the sender, it is needed to write off the goods;
• The second is transmitted to the addressee and is the basis for entering the cargo into the warehouse database;
• The third is necessary to pay the company organizing the cargo transportation;
• The fourth one will be needed to record the work performed by the driver for calculating wages.

• Specified cargo – seal imprint on the received cargo;
• Number of places – how many places the delivered products occupy;
• Gross mass – weight (written in words), as well as the signature of the employee who is responsible for unloading;
• Passed by the forwarding driver - full name and signature of the driver;
• Accepted - last name, first name, patronymic and signature of the employee responsible for acceptance.

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New waybill: how to fill it out if delivery is made by the buyer

Please note that when applying a bill of lading, the question may arise: how can the carrier immediately fill out column 15 “Cost of carrier services and procedure for calculating freight charges” if the final calculation of the cost of services is made after delivery, taking into account all direct and indirect costs?

• order to the freight forwarder
  , which determines the list and conditions for the freight forwarder to provide freight forwarding services to the client under the contract. To provide transport and forwarding services, the client issues a completed and signed order to the forwarder;
• forwarding receipt
  , which confirms the fact that the freight forwarder has received cargo for transportation from the client or from the shipper specified by him. The forwarder gives the original to the client upon acceptance of the cargo, and a copy certifies the forwarder’s right to own the cargo until the transfer of the cargo to the client or the consignee specified by him upon completion of transportation (clause 12 of the Rules);
• warehouse receipt
  , which confirms the fact that the freight forwarder has accepted the cargo from the client for warehousing.

Sample UPD from October 1, 2020

The form of the universal transfer document changed twice in 2020: from July 1, a new mandatory detail “Identifier of the state contract, agreement (agreement)” appeared, and from October 1, 2020, the UPD sample changed again: the column “Product Type Code” appeared, a field for an additional signature , the names of line 8 and column 11 have changed.

The UPD sample has changed since July 1, 2020, following the invoice. Now these documents should have a line to indicate information about the government contract - its number 8. If you don’t know what to write in it, then most likely you won’t have to fill it out. But the line “Identifier of the state contract, agreement (agreement)” itself should be in the UPD in any case.