TTN is a waybill, which must be drawn up when transporting any inventory items using road transport. By compiling this document, the driver confirms the fact of the legal movement of goods, and also simplifies accounting not only to the supplier, but also to the buyer. In addition, the document provides a basis for settlements with the carrier.
Basic filling rules
Filling TTN is a rather complicated procedure, which obeys many different rules.
When conducting a verification of the validity of the VAT deduction, most tax inspectors try to first confirm the fact of the transaction, requiring them to submit a bill of lading. It is also worth noting that if a reduction in income tax due to expenses incurred for transportation is used, for this it will also be necessary to submit the necessary transport documents, and in particular the TTN. This is one of the most important requirements. That is why it is necessary not only to have such a document, but also to fill it in correctly in accordance with the norms of the current legislation.
The TTN No. 1-T form was approved by the current resolution of the State Statistics Committee No. 78, and to date no significant changes have been made to it. There is nothing complicated in filling out such a TTN. This is done in four copies, two of which are used by the consignor and the consignee, and the remaining two are transferred to the transport company.
After the goods have been delivered to their destination, an additional copy is sent to the payer, and an invoice for payment and a statement of completion are also attached to it. One of the required documents required for reporting the carrier is also a waybill, which must be attached to the last copy of the consignment note.
TTN filling sample includes two main sections - transport and commodity. In this case, the obligation to fill in the second is entirely on the sender of the goods, while the transport part must be drawn up by the carrier.
How to fill out the TTN to the sender?
The TTN filling sample for the consignor must include the serial number of the received document, the exact date of its preparation, the full details of both parties, as well as the necessary information about the shipment of the goods, including its quantity, name, type of packaging, cost, total number of seats and cost of the batch.
In the line “Sender” and “Recipient” it is necessary to indicate the full names of the parties that are identical to those recorded in the constituent documentation, as well as their phone numbers and exact legal addresses. Opposite these lines, you need to specify the registration numbers of each company in the tabular part. It is worth noting that, in accordance with Resolution 78, there is no exact definition of how to correctly fill out the TTN filling sample, and what exactly needs to be written in the lines “Recipient” and “Sender”, therefore, each independently decides what to indicate there. Some prefer to start with the subscript hints that are present in the standard 1-T template, while other taxpayers also indicate there tax numbers.
In the column "Payer", which most often becomes the sender of the goods, it is mandatory to indicate his bank details. In the commodity section indicate any available information about the consignment. The amount, price, name, as well as the total amount in TTN in most cases are then duplicated also in standard consignment notes. For this reason, it is not possible for the parties to draw up additional consignment notes if initially all information was filled out in the TTN, and it would not be necessary to separately allocate VAT as well.
There are also cases in which the product section indicates that the TTN sample was supplemented with the specialized TORG-12 form. In this case, it will act as an integral element of the bill of lading.
If the waybill is drawn up on several sheets, information on this should be indicated under a separate tabular part of the corresponding section. Next, you need to specify in words the total number of items, as well as the mass of the goods and the cost of shipment.
Other features
The carrier must draw up a specialized power of attorney for the authorized driver, and the consignor must fill in all the information in the appropriate place of the consignment note. The lower left part of the first section of the TTN should include the signatures of all authorized persons of the sender of the cargo, that is, those people who allowed and made the shipment, as well as the full name of the chief accountant, while the driver’s signature is indicated on the right, which confirms the fact of assignment to him responsibility for the further safety of the received cargo.
After the goods have been delivered to the final destination, the recipient on the same side of the consignment note in the product section must make a note of the existing claims for delivery, and then he puts his signature. Also here should be the signature of the materially responsible person personally accepting the delivered cargo (often it is a storekeeper).
How is the document filled in by the carrier?
The carrier’s responsibilities also include completing the transport section of the second waybill.
Sample TTN should include the basic data of the company, namely:
- legal address;
- full name;
- Bank details;
- contact number.
All this information must also be indicated with respect to the payer. You must also indicate the registration information of the vehicle transporting the cargo, and the name of the driver, whose signature contains the consignment note. TTN, among other things, should include information about the place of loading and unloading of the vehicle.
The tabular section should contain basic information about the cargo. In particular, it is necessary to write its exact name, gross weight, number of seats, as well as a complete list of documentation accompanying the cargo. It is imperative to fill in the lines relating to the method for determining the exact mass of the cargo. Under this part, information about the fillings is written, the exact number of places is determined, as well as the total gross weight.
Registration of TTN provides for duplication of signatures of all financially responsible persons of the sender on the same side (they must be indicated near the word "Passed") and the recipient (near the word "Accepted"). The driver must sign in two places - first with the sender in the process of accepting the goods for transportation, and then at the time of unloading, when the goods are transferred to the recipient.
The table “Loading and unloading operations” during loading and unloading of goods should include notes on the contractor, the type of operation performed, the person in charge, the chosen method of carrying out the procedures, as well as the time they were completed. The bottom lines should be filled in by the carrier’s accounting department, since it is on the basis of the information specified here that the driver’s salary will be calculated.
Terms and nuances of design of TTN
For each individual case, a separate form must be completed. TTN filling is carried out only in two situations:
- a hired organization was involved to transport a particular cargo;
- transportation is carried out on a leased or own transport.
If the buyer or recipient has decided to independently organize the export of the ordered cargo, then in this case the seller will be completely relieved of the obligation to complete the accompanying documentation. A new type of goods must be filled in when transporting goods through the countries of the Customs Union, as well as throughout the CIS, if the goods are transported by road or international transport. If the transportation is organized together with representatives of foreign countries, in such situations it is already necessary to draw up international class CMR invoices.
Since 2011, the procedure for writing off products from the company's balance sheet does not provide for the accounting of information on which work was conducted with TTN. What does it mean? This confirms the fact that the parties concluded a contract for transportation, and if necessary, the carrier has the opportunity to present this document to the police officers. The appropriate ATS form must accompany the cargo along the entire route. Its presence helps to regulate the relations between all involved parties to the transaction, since the TTN is the primary document.
What should the document contain?
The main information that TTN should contain about the transported cargo:
- total weight
- marking;
- name;
- exact time of reception and shipment.
Basically, this document is used in the settlement of various problems during transportation or in the preparation of various claims.
How to specify the details?
All these details must be written in the appropriate order. Before loading, the sender must put in the heading section the number of the document drawn up, the date of its completion and the series, after which the necessary information is entered in the columns. As an example, we can consider the main list of data that is used in the compilation of the New Mail TTN. What kind of data is this?
- The column "Customer" indicates the exact name of the company or individual who orders the transportation service.
- “Sender”: indicates the company shipping the goods.
- “Recipient”: the individual or firm accepting the shipment.
- "Point of loading": the exact place (address) where the goods are shipped for further transportation.
- “Unloading Point”: the end point of the route.
- “Cargo Information”: code and name. The total quantity and price of the goods are not indicated here.
- “Vacation permitted”: the name of the person responsible for filling out the invoice and loading the goods, as well as his signature.
Under current law, a party is one or more items of cargo, the transportation of which is carried out in accordance with one commodity-administrative paper. In this regard, TTN is a document of strict reporting, which should correspond to the total number of units of vehicles transporting a particular batch.
Filling after loading
After loading, the following information is recorded:
- The column "Car" indicates the brand, exact number, as well as any other necessary information about the car on which the transportation is carried out.
- "Car enterprise": the name of the company organizing the carriage of goods.
- "Driver": all personal data of the driver.
- "Trailer": numbers that belong to a fixed trailer.
- "Information about the cargo": a complete list of supporting documentation, type of packaging, the total number of seats that each individual type of cargo occupies, as well as a method for determining its mass.
- “Specified load”: seal imprint is determined.
- “Gross weight”: the exact weight is indicated, as well as the stamp and signature of the employee who is responsible for carrying out the weighing procedure.
- “Accepted by the driver”: the driver’s personal data, which confirms the information entered earlier in the invoice, fixing everything with his own signature.
- "Loading": all the necessary data about capable and loading time, work code and other information.
- "Transport services": the entire list of additional services that were provided by the driver (including packaging, strapping and others).
The waybill will accompany the cargo throughout the route, and it is necessary to approach its clearance as responsibly as it is not as easy to fill in the TTN as it seems to many at first glance.
Features of the design of the document in the form of TORG-12
Despite the fact that many consider the issue of the need to print the consumer on a waybill drawn up in the form of TORG-12, quite simple, in fact it is not. The recommendations of the current legislation stipulate that the materially responsible persons who hand over and accept the goods must sign the invoice, after which the document is certified by the round seals of the recipient and the supplier.
In itself, this form of TTN, in addition to the rest, also includes the props “MP”.
It is believed that stamping on TOPG-12 is not necessary if the authority of the representative of the buyer has not been fully confirmed. The power of attorney has already marked the seal of the company, as this requirement is established by applicable law. Also, the power of attorney includes all the necessary details of the invoice, on which the representative receives the goods. In this regard, it can be applied to the issued invoice. Any tax penalties in the absence of a seal on the invoice cannot be imposed.
To indicate the exact details of the power of attorney in TORG-12, you need to fill in the corresponding lines. In particular, the authorized person must put a personal signature in the line “The goods were accepted”, and if the products are received by the head of the company, he should sign in two lines - the specified and “The consignee has received the goods”. Since the head of the company as the sole executive body can accept goods without the need for a power of attorney, in the lines where the details of this document are indicated, you just need to leave dashes.
Sellers of goods should also take into account that if the buyer of certain products is an individual, then in principle there is no need to fill out the TORG-12 form during transportation, since in accordance with Goskomstat Resolution No. 132, the use of this form of the waybill is used to process sales or inventory items to third parties.
When and how do TORG-12 fill up?
If you are a buyer and decide to pick up the goods from the supplier’s warehouse using your own transport, you do not need to draw up a contract with the carrier and, accordingly, deal with the specifics of filling the TTN.
If you are a supplier and are engaged in self-delivery of goods from your own warehouse using your own transport, you will only need to arrange shipment of goods in the form of a TORG-12 invoice, but you will not be required to fill out other documents, including the TTN number. What is TORG-12 and what are the main features of its compilation, was discussed above.
It happens that the buyer under the terms of the contract must pay the supplier the total cost of delivery of the ordered products. There is currently no unified form of a document used to reflect such services, therefore a special act is drawn up for the total amount of services for the delivery of goods. In this regard, it is necessary to carefully understand the features of each individual case.
Filling out a bill of lading is by no means an impossible task. The main thing when filling out is to be attentive, observe clarity and relative literacy. If this condition is met, there will be no problems using the document.