Consignment note document description. Addressed to: Center for Financial Expertise

20.04.2019 Society and culture

A consignment note is documentation that is needed by both parties: those sending and receiving the goods. The buyer, using the invoice data, will be able to keep records of expenses and material assets, and the seller will be able to keep records of income.

In what cases is it necessary to issue an invoice?

There are several rules that must be followed in order to avoid making unnecessary mistakes.

One of them is related to the volume of inventory items. The invoice is issued regardless of the size of the shipment of inventory items. It often happens that the buyer is individual, which does not need a TN (waybill). IN in this case You must remember that you are interacting with the tax service, so you need to officially write off materials as expenses, which means document the shipment.

The next rule concerns the external design of documentation. There are several ways to write out an invoice: you can download a form from one of the most common forms (TORG-12), or you can develop a sample yourself, using generally accepted rules and procedures for preparing such documentation (the main thing is not to forget about the details).

In order for the invoice to appear in accounting, it is necessary to make 2 copies: one for the supplier, the other for the buyer.

How to properly issue an invoice?

The filling template helps to facilitate the search for information related to the rules for completing documentation. It is enough to focus on the given standard and ensure that the instructions are followed. Then you can easily enter into the documentation data that is understandable to you, the buyer and the tax service.

If you are ready to develop the form yourself, please note that there are required fields that the form you create must contain:

First of all, your invoice must have a number, as well as the date it was compiled.
Do not forget to indicate the name of the sender and recipient of the goods, as well as the details of both parties.
The document must indicate the basic data on the release of goods, namely: contract, invoice, etc.
The invoice necessarily contains a tabular version of the list, which indicates all the released item items (number of units for each item, amount).
In order for the information to be complete, you must indicate your full name. and the positions of those specialists who released the goods and accepted them. The document must be signed by the persons responsible for acceptance and shipment of the goods.
If each party uses seals, they must be on the delivery note.

If you use an electronic invoice, it must be issued according to the same rules and supplemented with a digital signature.

Filling out the invoice according to the TORG-12 model

If you do not want to draw up an invoice yourself, you can complete the documentation in accordance with the existing TORG-12 sample. It was approved on December 25, 1998 by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132. It also contains an example of an invoice.

The document can be either paper or in electronic format. TORG-12 is a very convenient form for recording and storing information regarding trading operations and the sale of any material assets. General rules the filling also states that the invoice must be certified by authorized persons: the owner of the company, the chief accountant or another authorized person holding a power of attorney. The document must also be executed in two copies.

There is a certain procedure for filling out TORG-12:

In order for the shipment dates indicated in the invoice to be realistic (i.e. correspond to the actual state of affairs), it is necessary to indicate the exact date– which means filling out documentation at the very moment of shipment or immediately upon completion of the process.
If you pay VAT and issue an invoice to the customer, make sure that the information specified in the invoice and delivery note is identical. It concerns information about the supplier itself and all existing positions.
In the invoice you will find columns (“Shipping Organization”, “Consignee”, “Supplier”, “Payer”) in which you must enter the exact name and correct details of the supplier and customer of the goods.
In the sample you will find the column “Bases”, in which you must indicate on the basis of which document this transaction (shipment) is being carried out. Such a document can be an agreement concluded between the customer and the contractor. In the column it is enough to indicate the details of the document.
You need to be very careful when filling out the tabular section, which should list all shipped items. For each type of value there must be information about its name, code, unit of measurement, weight, cost, price with and without VAT.
For those who do not pay VAT, there is a template for filling it out. The only difference is that in the column “VAT, amount” you must enter 0, and in the column “VAT, rate” - “without VAT”.
Do not forget that authorized persons of both parties must sign and seal.

In general, filling out the invoice is not difficult. Thanks to the developed sample, you will be able to quickly navigate the specifics of document preparation.

Form TORG-12 is a consignment note, which is issued when goods are sold (dispensed) by the supplier to the buyer. This is a mandatory primary accounting document.

TORG-12 is:

For the seller:

confirmation of the fact of sale or release of goods
document for writing off inventory items

For the buyer:

confirmation of the fact of acquisition of goods and materials
documents for capitalization of inventory items

Form TORG-12 must be drawn up in 2 copies (one for the buyer, the second for the seller).

How to fill out the TORG-12 form?

The unified form itself was approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

What needs to be filled out in the TORG-12 form?

In the header of the form:

Information about the shipper (seller organization): name, address, telephone, bank details.
Information about the consignee (buyer organization): name, address, phone number, bank details.
Supplier information.
Payer information.
Document Number.
Date of document creation.
The basis for its preparation (for example, an order or contract - that is, the basis on which goods are shipped).
Number and date of the waybill (TN and Torg-12 are very often issued together).

The main table of the form has 15 columns:

1 - numbering of table rows in order (that is, numbering of products)
2-3 - information about the product (name and code)
4-5 - units of change (name and code according to OKEI)
6 - type of packaging
7-8 - quantity of goods (by places - boxes, packs, etc. - and total places)
9 - gross weight
10 - net weight
11 - price
12 - amount excluding VAT
13-14 - VAT (tax rate and amount for each item)
15 - amount including VAT

Below the main table it is indicated:

Number of sheets of attachments to the form (if any).
Summary information about the cargo - net weight, gross weight and number of pieces (boxes, packs, packages), the amount for which goods were shipped.
Signatures of the seller's officials (chief accountant and employee who released the goods).
Signatures of the persons who accepted the cargo from the buyer and details of the power of attorney, if the goods were accepted by power of attorney.
Printed on both sides.

Invoice TORG-12: download form

Invoice TORG-12 in the news:

August 17

Fill out the TORG-12 invoice according to the sample

The TORG-12 consignment note is a document that accompanies the delivery of inventory items. The form is not mandatory for use.

July 19

How to fill out a universal transfer document

UPD is a universal form that combines several documents at once, which significantly simplifies business document flow and reduces costs. This need has been brewing for a long time, but received legal support only after Federal Law No. 402-FZ “On Accounting” came into force.

How to fill out a consignment note

Currently, both ordinary organizations and large transport companies are increasingly faced with problems in processing documents accompanying cargo. How to avoid difficulties with regulatory authorities and correctly fill out the consignment note will be discussed in this article.

June 20

How to file a claim for a defective product

Almost every buyer has encountered low-quality goods at least once in their life. But not everyone undertakes to protect their rights to replace or reimburse the cost of goods of inadequate quality. This is often due to ignorance of one’s rights and the implementation procedure. We will sort it out and tell you how to correctly file a claim for defective goods and in what cases you can count on a refund or replacement of your purchase.

April 24

From July 1, new electronic formats for delivery notes and work acceptance certificates will be introduced

Information for accountants. From July 1, the Federal Tax Service introduces new electronic documents on the transfer of goods during trade operations and on the transfer of work results (on the provision of services). They will need to be used when sending to the tax authorities information from invoices according to the unified form No. TORG-12 and acts of acceptance and delivery of work (services) via telecommunication channels.

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Answers on questions

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About the date of preparation of the consignment note (TORG-12)

10/06/2012, Elena Borisovna Mikhailova (PZS 2017-04-11)

Addressed to: Center for Financial Expertise

Very often, a dispute arises between the accountants of the Seller and the Buyer about the date of drawing up the invoice (TORG-12). Documents are drawn up and issued in advance and transferred to the warehouse for shipment.
Now I have a similar situation. Our company, in this case, acts as the Buyer. According to the purchase and sale agreement, pick-up is carried out - what would be easier, it would seem? There is no special transfer of ownership for you, and they do not deliver the goods to me themselves.
The transport company with which we have an agreement, by our power of attorney, picks up the goods and delivers them to our warehouse. The transport company provides me with its invoice, which shows on what date the cargo was received. And in Torg-12 by proxy there is also a date of receipt.
But the date of release of Torg-12 and the date of transfer of cargo (in the lower left corner) were set two days earlier! The invoice date corresponds to the invoice date. I think this is wrong. When talking with the Supplier's accountant, I also referred to clause 4 of Art. 9 Federal Law dated November 21, 2006 No. 129-FZ “On Accounting”, which states that the primary accounting document must be drawn up at the time of the business transaction, and if this is not possible, immediately after its completion, and on paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, according to which an invoice must be issued no later than five calendar days, counting from the day of shipment of goods (performance of work, provision of services). Useless. There is only one answer - the documents are written out in advance, everything is sewn together, I will not redo it.
The transaction amount is decent and I want to receive the correct document. I wrote an official letter with a request to redo the documents with references to legislation and received this written response:
"In response to your letter regarding the date of invoice No.____, we inform you of the following:
We believe that the delivery note is drawn up at the time the seller fulfills the obligation to transfer the goods to the buyer. This period, in accordance with paragraph 1 of Art. 457 of the Civil Code of the Russian Federation, is determined by the purchase and sale agreement, and if the agreement does not allow determining this period, in accordance with the rules provided for in Art. 314 Civil Code of the Russian Federation.
Unless otherwise provided by the purchase and sale agreement, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the moment:
- delivery of the goods to the buyer or the person indicated by him, if the contract provides for the seller’s obligation to deliver the goods;
- placing the goods at the disposal of the buyer, if the goods must be transferred to the buyer or a person indicated by him at the location of the goods. The goods are considered to be placed at the disposal of the buyer when, by the time specified in the contract, the goods are ready for transfer in the appropriate place and the buyer, in accordance with the terms of the contract, is aware of the readiness of the goods for transfer. Goods are not considered ready for transfer if they are not identified for the purposes of the contract by marking or otherwise;
- in the event that the seller’s obligation to deliver the goods or transfer the goods at its location to the buyer does not arise from the purchase and sale agreement, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the time of delivery of the goods to the carrier or organization of communications for delivery to the buyer, unless otherwise provided by the agreement ( clauses 1, 2 of Article 458 of the Civil Code of the Russian Federation).
Since in our case the goods had to be transferred at the location (pickup), and your party was aware of the readiness of the goods for transfer at this location on 06/08/2012, we consider it legal to indicate the date of drawing up the invoice coinciding with the moment of fulfillment of obligations to your organization, namely 06/08/2012
Regarding the date of invoice No. 160-006 - The specified date coincides with the date of shipment, which is the date of the first document issued to the Buyer (cargo carrier). According to paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base for VAT is the day of shipment (transfer) of goods (work, services). In accordance with the explanations of the Federal Tax Service on the procedure for applying paragraph 1 of Art. 167 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated February 28, 2006 N MM-6-03/202@ “On the application of paragraph 1 of Article 167 of the Tax Code Russian Federation as amended by Federal Law No. 119-FZ of July 22, 2005"), the date of shipment (transfer) of goods (work, services) is recognized as the date of the first drawing up of the primary document issued to their buyer (customer), carrier (communication organization).
In connection with the above, we consider it inappropriate to change the date of the primary document."
Those. The accountant considers it possible to issue a document on the day we are notified that the goods are ready for shipment. And the fact that we arrived on a different day (despite the agreement on the day of cargo pickup) is not important. Here's a pun. And everything seems to be formally correct. I do not dispute the arrival of the moment of fulfillment of the seller’s obligation to transfer the goods to the Buyer from the point of view of the Civil Code, I dispute the correctness of the preparation of the primary document from the point of view accounting and performing the actual movement of goods.
They added to me orally that the Civil Code is higher than the Accounting Law and they will defend their position.
Tell me how to more convincingly prove your case? I think that I am still right. Thank you!
Sincerely, Chief Accountant of RosStroyKomplekt LLC

10/07/2012, Kozyulina Elena Ivanovna

Good afternoon
Elena Borisovna, I have a similar situation. We receive the goods from a large supplier from Mokva, delivery by Business Lines at our expense. The date of issue of TORG-12 and, accordingly, the invoice is always a week earlier than the date of the invoice for acceptance of cargo from them by Business Lines. In addition, 1C automatically fills in not only the date of issue (that is, the date next to the invoice number), but also the date of release of the goods (under the signature “release of goods.” The chief accountant does not react to my letters at all, but the office manager , who writes out TORG-12 and the accountant answered that she is not an accountant and does not understand anything about this, but they have rules that the warehouse collects goods only on the basis of the invoice and invoice received from her. And the warehouse has a lot of work. and they need time to collect the goods, so she issues the documents a week earlier. And I am the first to ask that the date of issue of TORG-12 and the invoice correspond to the day of shipment.
Of course, provided that ownership of the goods passes at the time of transfer to the buyer's representative or the first carrier, you and I are right, many arguments can be made.
Here, for example, is short and clear:
1) http://www.okgru.com/info/articles/id438/
2) http://www.referent.ru/46/248050
There is an opinion that TORG-12 can be written out in advance if the terms of the contract, the moment of transfer of ownership is not related to the actual receipt of the goods from the warehouse - for example, the transfer of ownership can be tied to payment, from the moment of receipt of which the goods become the property of the buyer and are in the warehouse the seller for safekeeping until it is received.
I personally do not agree with this opinion. I believe that the moment of transfer of ownership is not relevant to the date of issue of the invoice. There is a rule that documents are drawn up at the time of the transaction, or immediately after it. Therefore, the actual date of shipment is important in comparison with the period of authority of the trustee.
I was looking for material with links to regulatory documents and found this:
"The company ships the goods from the warehouse to the buyer and issues a consignment note (form No. TORG-12) on the date of shipment of the goods and transfer to the carrier. Ownership of the delivered goods passes to the buyer upon receipt of the goods at the destination station. From the moment the goods are shipped from the warehouse until transfer of ownership accordingly takes several days. The buyer objects to the fact that the invoice was issued by the Company on the date of shipment of the goods. Is this procedure for issuing invoices correct?
1. In accordance with the Instructions for the use and completion of forms of primary accounting documentation for recording trade operations (approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132, hereinafter referred to as the Instructions), the consignment note form No. TORG-12 (hereinafter referred to as the TORG invoice -12) “used to formalize the sale (release) of inventory items to a third party organization.”
In accordance with Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” and the above Instructions of the TORG-12 invoice, not only the fact of sale (transfer of ownership), but also the fact of release of goods for any reason can be recorded. which is directly stated in the above norm (see Resolution of the Federal Antimonopoly Service of the North-Western District dated March 19, 2007 No. A13-4742/2006-21).
Accordingly, the date of registration of the TORG-12 invoice may not be related to the moment of transfer of ownership of the goods shipped under it. Moreover, this point can be established in the contract absolutely any time, for example, after full payment or a year after shipment.
However, taking into account that in accordance with the agreement concluded by the Company with the buyer, it is expressly provided for the issuance of a consignment note at the time of delivery, and the delivery date is indicated as the date of receipt of the products at the buyer’s warehouse, the Company must comply with the terms of the agreement and issue the TORG-12 invoice on the specified date (not on the shipping date). Obligations must be fulfilled properly in accordance with the terms of the obligation (Article 309 of the Civil Code of the Russian Federation). To issue invoices in a different acceptable manner, it is necessary, by mutual agreement of the parties to the contract, to change its terms.
Under the existing terms of the contract, the Company is recommended to issue a TORG-12 invoice on the date of delivery of products to the railway without presenting it to the buyer. As the basis for issuing this invoice, the line “Base” should indicate: “for transfer to the carrier under contract No. ... (details of the contract with the buyer are indicated).” This TORG-12 consignment note should be considered the basis for writing off products (goods) from the warehouse upon presentation of a receipt from the departure station confirming acceptance of the cargo for transportation. We recommend that the specified procedure for issuing TORG-12 invoices without presenting them to the buyer be reflected in the Company’s Accounting Policy. "
Currently, the tax office requires compliance with the form of primary documents, so no advice will help; we ourselves must bear the risks of filling them out incorrectly.

Question

A TORG-12 consignment note was prepared for shipment of goods to the buyer and transferred to the warehouse on March 10, the buyer’s car did not arrive that day, but only arrived on March 15. Is it a violation if the date of the document and the date of actual shipment do not coincide? Was it necessary to redo the documents for 15.03. What legislative documents should be followed? Thank you in advance.

Answer

In accordance with paragraph 3 of Art. 9 of the Federal Law “On Accounting” N 402-FZ, the primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

A consignment note in form N TORG-12 is a primary document (the unified form was approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20 “On approval of the Procedure for using unified forms of primary accounting documentation”). It is used to formalize the transfer of goods and is the basis for the buyer to record the purchased goods in accounting. Thus, when filling out form N TORG-12, the date of drawing up the document by the seller and the date of shipment of the goods must coincide.

In accordance with the Procedure for the application of unified forms of primary accounting documentation (hereinafter referred to as the Procedure), organizations do not have the right to change any details of the delivery note N TORG-12 (including its code, number and name). In addition, the Order strictly prohibits deleting individual details of the consignment note N TORG-12. Based on this, when the organization receives invoice No. TORG-12, employees of the accounting service must carefully check the invoice for defects.

Form TORG-12 contains the details “Date of compilation”, which is filled in by the supplier, as well as details filled in by the consignee at the time of receipt of the cargo, and, in particular, the details “The cargo was accepted by the consignee”, “M.P.” and date.

Taking into account the instructions for filling out the TORG-12 form and the contents of the form itself, in the column “Date of compilation” in accordance with Part 3 of Art. 9 of Law N 402-FZ, the date of preparation of the document must be indicated, reflecting the shipment of the goods. That is, in the situation under consideration, the specified date is the date of transfer of the goods either to the carrier organization or to the supplier’s forwarding driver. Note that shipment in this case does not mean the moment of sale (that is, the transfer of ownership of the goods to the buyer), but the day the goods are removed from the supplier’s warehouse.

Thus, regardless of the moment of transfer of ownership of the goods to the buyer, the consignment note in form N TORG-12 must be drawn up at the time of shipment of the goods being sold, in the situation under consideration - on the date of transfer of the goods to the carrier. The moment of actual receipt of the item into the possession of the purchaser can be judged by the date of receipt of the goods on the shipping documents.

The attached documents contain a resolution of the Arbitration Court, which addresses the risks arising from incorrect execution of primary documents.