Modern legislation of the Russian Federation provides a number of documents intended for the movement of materials, goods, current and non-current assets from a supplier to a buyer. They are applied depending on the method of delivery, the terms of the contract and the particulars of the accounting form used by counterparties. A prerequisite for the effectiveness of the entire process is the presence of correctly completed unified documents.
Legislative incident
For the purposes of accounting, storage, and most importantly - tax accounting when moving goods and materials by economic entities, a bill of lading is applied (form T 1). This primary document is used for the delivery of products (goods, materials, etc.) by road. Legislatively unified form T 1 is fixed by Decree of the Government of the Russian Federation No. 272 of 04/15/2011. The TTN applied up to this point in accordance with the TORG-12 form has not been canceled, so at the moment the documents are used in parallel, which causes a lot of disputes and litigation between the tax authorities and enterprises conducting relevant activities. Based on a fairly large case law, the following conclusion can be drawn: the T1 form used since 2011 is a confirmation for the buyer of the amount of VAT received for refund. If the organization is exempt from this type of tax, then for tax and accounting, you can apply TORG-12. It is not a confirmation of the delivery services provided by the transport company. The choice of the form used remains with the business entity and its counterparty, while it is important to take into account the interests of both parties.
Using TTN
TTN is currently the only primary
accounting document that confirms the fact of shipment of goods and materials from the consignor’s enterprise and the receipt of this goods by the consignee. Form T1 also serves to register
transportation costs with a company providing this type of service. Movement of goods by road can be carried out by the supplier, or the buyer picks up the acquired values on his own, or delivery occurs through the intermediary of a transport organization. All transportation options are supplied with the necessary supporting document, in which the unified form T 1 is used. Cargo can be delivered directly to the buyer by truck or car, if the buyer is very far away, rail, water or other mode of transport is used, while moving from a warehouse to a place destination applies motor transport. When using several machines, a package of
shipping documents is provided separately for each consignment of transported cargo
, and it also happens on several flights.
Form TTN
The waybill (form 1) consists of two parts (sections). The first contains information on the material values to be delivered to the buyer. This section is called the “Waybill” and is used to display information about the goods, information about the shipper and the consignee. The second part - the transport section, contains information necessary for settlements with a transport company that provides delivery services. If one of the parties to the contractual relationship contains its own fleet and carries out transportation on its own, then the second section of the TTN serves to confirm the amount of delivery costs. Both sections of the document are filled in 4 copies. The first document is handed over to the supplier of goods and materials, the second leaves with the goods to the buyer, the third and fourth remain with the transport company after the consignee marks the delivery of the goods. Based on the TTN signed by the buyer and the waybill, the driver is charged. The fourth copy of the TTN with marks on the delivery of the goods and the time of their arrival is sent to the organization that pays for the transportation services.
Filling in the consignment note
The waybill (form 1 T) is filled in by the consignor. Be sure to assign a number to the document and indicate the date of its completion. The consignor, consignee, their actual location, telephone number of the
contact person are entered in the appropriate columns
. In the line "Payer" is written the name of the company that will pay for the goods. The tabular part of the document indicates the goods, units of measure, weight of packaged products, quantity, price, number of seats, total cost. The product section is certified by the signatures of the head, the person performing the shipment (storekeeper), and the accountant to whom the relevant order has been issued. Form T 1 is checked for compliance with all data and transmitted to the driver.
Waybill
The waybill (form T 1) is filled in by the supplier organization after the arrival of the machine at the following positions:
- name of the transport company;
- the number of the waybill issued for the car that will deliver the goods to the buyer, and its date;
- information about vehicles (make, state number);
- surname and initials of the driver responsible for the transportation process;
- name of the documents accompanying the goods (certificates, invoices, for further transportation by other means of transport - invoices, quality certificates, if necessary, etc.);
- the types of containers that were used to pack the goods, or a second-hand mark is put, the number of places, the weight of one unit of goods in the package and the total weight of the cargo.
In columns, the filling of which is not necessary for this type of cargo, a dash is put. All information is confirmed by the signature of the storekeeper (materially responsible person) who shipped the goods and the seal of the supplier’s organization. The cargo is accepted at its own responsibility by the driver or forwarder of the transport company, who must sign its accepted quantity. If the car body is sealed in order to prevent theft, then a seal seal must be placed on the document.
Delivery of goods to the buyer
After the car arrives at the address of the buyer’s organization and all the initial data is verified (availability of a full package of documents, integrity of the seal), the goods are unloaded, during which the data are reflected in the supplier’s documents. In accordance with the actual and prescribed availability of the goods, the buyer (materially responsible person) signs the document and certifies it with the seal of the organization. The transport section indicates the date and time of arrival of the goods at the buyer's address. This is especially important when transporting perishable goods. In the event of a claim on the part of the receiver regarding the quality characteristics of the cargo, the seller, based on the indicated delivery time, may shift the responsibility to the organization that carried out the transportation. Two copies of the completed, certified by the appropriate seals and signatures of the TTN are handed over to the driver of the transport organization, one package of documents remains with the buyer as a basis for registering the goods accepted and tax purposes.
Waybill
In the transport company, the waybill (form T 1) is filled in to calculate the cost of the services provided for the delivery of goods and the calculation of remuneration for the driver and forwarder (if the driver does not fulfill the duties of escorting the cargo and paperwork). The section includes the route number, cargo class, total operating time (including loading and unloading hours), type of transportation, etc. The documents
for payment are sent
to the organization that, according to the terms of the contract with the transport company, will settle for delivery services
(invoice, invoice or certificate of completion) and a copy of the TTN.
Accounting Reflection
For the company supplier of goods and materials, the waybill in the form T1 serves as the basis for the delivery of finished products to the buyer from the company's warehouse D 62,76, K 41, 43, 45. The purchasing organization, on the basis of the received documents, compiles the following accounts correspondence accounts: D 10, 19, K 60, 76. Transportation services are carried out according to registers after the payer receives the documents, depending on the accounting policy, the amount of costs increases the corresponding positions: D 29, 20, 23, 25, 44 K 76, 60.