During the organization of transportation of various goods both in our country and abroad, one of the most mandatory processes is the formation and preparation of a number of certain papers. Those that are transported directly with the cargo provide multilateral information about the nature, quantity and quality of the composition of the transported cargo, and also contain information about the sender and addressee - who exactly is going to acquire this or that cargo. Such documentation has a general concept and is called shipping papers. However, they are also divided into several groups. Thus, the main types of shipping documents are:
- transport documentation;
- financial records;
- permits.
Shipping paper
In this article, we will thoroughly consider exactly the first category of securities, they are also shipping documents, or a bill of lading. Without it, trucking is impossible. It involves a major accompanying act. Depending on the type of vehicle in which the luggage will be transported, the waybill may vary according to the form and content. Special forms are taken into account for rail, sea and flight transportation, however, most often paper is drawn up for the purpose of transportation by road, as a result of this we will tell in more detail about the road bill, approved in the form according to Appendix No. 4 to the "Rules for the transportation of goods by road."
This waybill is issued at least in the amount of three copies by the consignor. He remains the main of the copies, the second is delivered to the baggage recipient, and the third to the carrier. If necessary, the number of copies can be increased. If luggage is transported that is in someone’s individual ownership, then the carrier shall issue the invoice.
Signing and content of the document
The baggage sender and the carrier shall sign this consignment note, certifying with their own seals. When shipped, it is marked on the baggage claim by the carrier signed by the driver who accepted the baggage. The consignor, in the presence of the driver, writes down the weight and number of pieces of cargo, its condition, packing method and sealing data into the consignment note. In addition, the period of acceptance of baggage for transportation is indicated.
The shipping documents include a list of all other documents accompanying the baggage: certificates, quality certificates, manuals, permits, etc. Multimodal transportation, in which various types of vehicles are used in order, can be used to transport cargo. From the aircraft to the dog sled. However, the most famous are motor vehicles. At the same time, their documentary registration gives accountants an abundance of problems. Solutions to them must be sought in the field of transport law. Meanwhile, even the control departments cannot in any way navigate its intricacies. This demonstrates the experience of innumerable official explanations.
Acceptable Transportation Options
For the transportation of material goods, the company has the opportunity to operate individual transport, which is listed as part of the main money - either own or leased. Or he can sign a civil contract with a third-party organization or an individual businessman on the provision of transportation services. However, if the position of baggage loading and its place of delivery, indicated in the agreement, are in different countries, then the Convention on the Contract for the International Carriage of Goods by Rail, which was concluded in Geneva in 1956, is used. We will not analyze such transportations in detail in this article.
Who takes part in transportation
The customer makes the service personally by directly providing the shipper with a vehicle for loading. And the carrier is a person who directly provides a rather labor-intensive service - the organization of transportation. The main requirement of this kind of organization is the delivery of baggage to the addressee confirmed by the client. The result is the same as that of the carrier. However, for its accomplishment, the carrier not only personally brings luggage or enters into contracts (in particular, it is a waybill for transportation) with other carriers. He implements the most diverse actions of an additional nature, ensuring the transportation of goods. For example, preparation of products for transportation, baggage transfer from the first carrier to the second, approval of shipping papers, preparation of shipping documents, insurance and customs formalities.
The trucker, in addition to transportation, carries out only loading and unloading. If the sender of the cargo gives the carrier functions uncharacteristic of him, then in this case the court may intervene, due to which the transportation contract will be re-qualified in the future. Of course, this is possible within the framework of a dispute, economic or tax.
In the automotive market offer services and diverse intermediaries. They assist in the execution of certain “attendant” procedures, without having to assume the responsibilities for achieving the ultimate mission - handing baggage to the consignee. Most often, you need to deal with representatives. The purpose of the accountant is to ensure the transportation of inventories with appropriate papers, including shipping documents, on the basis of which the company can deduct the tax presented and take the tax expense into income without fear. For the sake of this, the chief accountant is obliged to understand the basics of motor actions.
Cargo Documentation
Decisions and orders of the Government of the Russian Federation appear as an integral part of the legislation on accounting (article 3 of the Federal Law No. 129 “On Accounting”). As a result of this, the TN is the initial act for absolutely all partners in commercial transportation - the shipper, carrier and consignee. An uncountable number of letters of the Ministry of Finance of the Russian Federation is devoted to the use of VT. Although these are answers to certain taxpayers.
The established problems are based on a misunderstanding of the differences between the concepts of "TN" and "waybill." But in order to build a suitable workflow, you must accurately understand and understand the purpose of all existing forms of documents.
Characteristics of VT on a specific sample
Suppose a merchant has hired a carrier to deliver products to a customer. For registration of trading actions, he uses consignment notes in a unified form No. TORG-12. And for transportation he has motor waybills - they are also shipping documents. Meanwhile, the trucker does not transport goods in any way, but goods, and also in batches. It does not realize the direct reception of goods delivered to the destination according to the quantity, set and quality. In containers and under packaging, individual products cannot be examined; they are invisible. Consequently, the "transformation" of goods into special cargo is a separate and rather difficult economic procedure, which is assigned to the merchant-shipper.
TORG-12: filling rules
Let's turn to the TORG-12 form. It indicates the period of formation and provides a list of goods in those names and units in which they appear in the account of the seller. On this date, the listed goods, remaining in the warehouse of the merchant, are considered reserved or, otherwise, ordered for a particular consumer.
In the lower left part of TORG-12, the official identity of the merchant (the person who allowed the baggage claim and the chief accountant) confirm the modification of the products in the baggage. The final stage is characterized by checking the weight and the number of plots (places). This information is recorded in clause 3, which contains the consignment note for transportation. The date in the lower left part of TORG-12 determines the time of baggage transfer to the carrier. It is supported by the signature of the official of the merchant in the props “Cargo has been delivered / made”. Note that the carrier signs baggage acceptance only in the VT.
The term in the lower right part of TORG-12 refers to the date of delivery of all cargo, and not of goods. From the point of view of the merchant, it does not matter who exactly accepted the luggage: directly the consumer-receiver or his authorized representative (according to the power of attorney). Only one of the details shall be filled in - “Cargo accepted” (in case baggage was handed to the representative) or “Cargo received by the consignee” (this signature is certified by the consumer’s seal). The requisite, which turned out to be unrealized, is crossed out in the document. And as in the future, baggage is handed over from an attorney to the principal (client-consignee) - the merchant-consignor is not concerned.
The customer prepares the posting of credited goods by means of a stamp on TORG-12. A copy of TORG-12 with an imprint of such a stamp, he must subsequently return to the merchant. At the same time, this copy represents the significance of the act of acceptance of services of the carrier, signed by an authorized person (consignee) from the other end of the transport route.
In the title part of TORG-12, the props "Bill of lading (issue, specific day and time)" is taken into account. And in TN there is clause 4 “Accompanying papers for cargo transportation”. It confirms the number and date of formation of TORG-12, as well as the number of copies addressed to the consumer. In the number of accompanying papers to TN, the merchant also has the opportunity to connect an invoice.
Is the sample TORG-12 required
Apparently, TN and TORG-12 are indivisibly linked. In this case, TORG-12 fully specifies the subject of transportation. Together, these two important documents are equivalent to a bill of lading. In addition, a separately assigned bill of lading does not make it possible to determine what exactly the enterprise is transporting. In clause 3 “Name of cargo”, the TN indicates the shipping (general) name of the baggage, and not the “accounting” data of the goods. As a result of this, documents such as consignment notes for cargo, without the presence of the TORG-12 appendix to them, in no way guarantee compliance with the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.