Does the organization have an obligation to indicate the warehouse address in the invoice in the line “Consignor and his address”? How to correctly fill out the “Supplier” line of the TORG-12 form?

The consignment note is drawn up in 2 (two) copies (one each for the supplier and the buyer).

According to clause 13, after receiving the goods, the Buyer undertakes to sign the Invoice and send the original within 5 (five) working days by mail

, at the address: 172007, Tver region, Torzhok, Kalininskoye sh., 14, Vertical LLC.

The use of facsimiles in the delivery note is not allowed!

In this case, it is considered unsigned and cannot be taken into account. The presence of only the seal of the recipient organization in the invoice does not confirm the fact of receipt of the goods.

The invoice must indicate: the position of the consignee, a signature indicating the surname and initials, the date of receipt of the goods and materials, the seal of the consignee organization.

On reflecting services for the delivery of goods in TORG-12 as a separate line

This document formalizes the sale of goods to another entrepreneur or organization.
This document is not used to work with individuals. The invoice is issued in two copies: the first remains with the supplier and records the shipment of goods, and the second is transferred to the buyer and is needed by him to accept the goods. Usually the invoice is drawn up according to the standard form No. TORG-12. You can use the invoice template.

In Kontur.Elbe you can create an invoice based on an invoice.

Registers the sale of goods to another individual entrepreneur or LLC. It is usually not used for working with individuals.

The invoice is issued in two copies: the first remains with the supplier and records the shipment of goods, and the second is transferred to the buyer and is needed by him to accept the goods.

Usually the invoice is drawn up according to the standard TORG-12 form. But you can use your own template.

Invoice template

In Elba you can create an invoice based on an invoice.

Good day! Today in the article we will talk about one of the accompanying documents when selling goods to legal entities, entrepreneurs or budgetary organizations - the bidding invoice 12.

At the beginning, I want to say that the bidding 12 consignment note is provided only in case of trade (sale of goods). If you provide a service, then instead of a bill of lading, you are provided with a certificate of completion of work.

As you probably understand, the waybill in trade is marked TORG 12.

The delivery note is included in the set of documents that you must provide to the buyer:

1. Agreement. When purchasing goods by organizations, an agreement is concluded, if the purchase is a one-time purchase, then the agreement is concluded one-time, if purchases occur periodically, then it is concluded for a year;
2. Invoice. Each sales transaction comes with an invoice along with accompanying documents. It is possible to avoid such paperwork with invoices and by concluding an agreement among themselves that organizations will work without invoices, then it can be omitted;
3. Consignment note 12. The delivery note must be with the goods, since it is in the delivery note that all items of the purchased goods are written down.

The delivery note is made in 2 copies (in general, 2 sets of documents are made), one remains with you (signed by the buyer, of course), and the second is transferred to the buyer.

In order to fill out the bidding invoice 12 you will need:

• Supplier data (as you understand, this is your data);
• Payer details (for this you will be asked for a card from the company that purchases the goods from you);
• Data of the consignee (don’t be surprised, sometimes the payer and the recipient of the cargo are different organizations);
• Base. Here you need to indicate on what basis this document is being filled out. If this is a one-time contract, then it is indicated that the contract is contract number and from what date. If a permanent agreement is concluded between organizations, then it is indicated that on the basis of the MAIN agreement;
• Product positions. Naturally, to fill out you need to know what items the customer is buying and their quantity.

All commercial transactions of legal entities must be accompanied by proper execution of relevant documentation.

The situation of the buyer returning the goods to the seller is not an exception.

Returning products due to insufficient equipment or inadequate quality is far from a rare situation and has a number of subtleties and features.

Incorrectly completed accompanying documentation upon return. for example, a delivery note for the return of purchased goods to the supplier and others, can not only serve as a reason for the supplier’s refusal to accept the defect, but also result in problems with the tax authorities.

The correct execution of return documents is not only in the field of view of tax authorities, but is also necessary for compliance with legislation in the field of consumer protection.

In accordance with current legislation, the following reasons for returning purchased products to the seller are provided:

• products by quantity.
  the completeness or assortment does not correspond to the agreements recorded in the contract or invoice for payment. For example, when selling lamps that are not equipped with lamps, as provided for in the contract or invoice;
• the supplier did not transfer the accompanying documents for the goods within the time period established by agreement of the parties. So, for example, when delivering products through services by a transport company or private carrier, the entire package of documents for the cargo provided for in the contract was not transferred;
• the seller has identified a violation of the quality of products that is irreparable or requires significant costs and time to correct;
• the seller did not provide reliable information about the supplied products, for example, when selling electrical goods, the energy efficiency class was incorrectly indicated;
• within the stipulated period, the seller did not comply with the requirements to eliminate defects in the shipped products.

When returning purchased products by a buyer, who is a legal entity or an individual entrepreneur, due to any identified deficiencies, the documents must be completed in the correct manner.

• waybill N TORG-12;
• a letter of claim in any form with a requirement to accept the products back and return the funds paid or issue an exchange;
• act N TORG-2 (for imports in form N TORG-3), as well as in form M-7.

This field will be filled in by the buyer's warehouseman when accepting cargo into the warehouse.

Their advantage is that an ordinary person, a non-specialist, can work in them. Do you know that today there is a free program for issuing invoices and invoices?

By virtue of the norms of Federal Law dated December 6, 2011 N 402-FZ “On Accounting,” all facts of an organization’s economic activities are subject to registration with primary accounting documents approved by the head of the organization upon the proposal of the official charged with maintaining accounting records.

In this case, the organization can use both independently developed documents and unified forms of primary documentation contained in special albums and approved by the State Statistics Committee of Russia.

Therefore, in practice, organizations use a consignment note in the TORG-12 form to register the sale (release) of inventory items to a third-party organization.

A consignment note can be generated and stored both in paper form and electronically.

The delivery note is drawn up in two copies, one of which remains with the supplier organization and is the basis for writing off inventory items.

The second copy of the consignment note is transferred to the buyer (consignee) and is the basis for recording these values ​​and deducting VAT.

Primary documents are signed by the manager and chief accountant or authorized persons.

The list of persons authorized to sign primary documents is approved by the manager in agreement with the chief accountant. Thus, the manager can transfer the right to sign the delivery note and formalizes this right with a power of attorney or order.

In this case, 5 signatures can be affixed to TORG-12:

• three from the seller’s side: (manager, accountant, responsible for shipment). In some large organizations, one person signs the delivery note upon shipment. Usually this is a certain “operator” who, based on information received from the accounting department and warehouse, generates a document and signs it with his signature. This procedure must be enshrined either in an order, or in a power of attorney, or in the job descriptions of the “operator”;
• one from the buyer’s side (responsible for receiving the goods) - in the line “The cargo was received by the consignee.” This line must contain the signature of an officially authorized representative of the buyer - this can be a person under a power of attorney or under the Charter. Therefore, either the head of the consignee organization (buyer) or an authorized person with a power of attorney for the right to sign the primary documents must sign.
• another signature - in the line “Cargo accepted” - is placed by any financially responsible person who actually accepts the cargo (data on the power of attorney for the transportation of goods and materials is filled in in the same line). This can be either a carrier of a third-party transport organization or a representative of the purchasing organization. The head of the enterprise can accept the goods without a power of attorney - in this case, he signs in the line “Cargo accepted” and does not fill in the lines indicating the details of the power of attorney.

At the same time, in both lines “The cargo was received by the consignee” and “The cargo was accepted” the same person can sign (if he has both a power of attorney for goods and materials and the right to sign primary documents). In this case, the signature is placed only in the line “Cargo received”.

In the column “Consignor”, ​​in accordance with the constituent documents, the full or abbreviated name of the consignor, legal address (possibly together with the actual one), telephone number and bank details (r./account and BIC required!) must be indicated.

In the case when the shipment of goods is carried out not by the supplier, but by its structural unit, then it is necessary to indicate its location address in the “Structural unit” column.

The columns “according to OKPO” and “Type of activity according to OKDP” are indicated for the organization that draws up the invoice, that is, for the seller of goods and materials.

In the column of the consignment note form “Consignee”, its full or abbreviated name, postal address, telephone number and bank details are indicated in accordance with the constituent documents, postal address, telephone number and bank details (r./account and BIC required!).

The column “according to OKPO” opposite “Consignee” must be filled out.

In the columns of the delivery note form “Supplier” and “Payer”, the same information is most often indicated as in the columns “Consignor” and “Consignee”, respectively.

Paid short delivery

A supply agreement was concluded between the two enterprises, under the terms of which the seller assumed obligations to transfer construction materials into the ownership of the latter upon the buyer’s order, and the buyer had to accept these goods and pay for them. According to one of the clauses of the contract, the delivery was carried out in separate batches, for which the customer had to make an advance payment (no later than 5 banking days from the date of receipt of the invoice).

A little later, in pursuance of the contract and one of the additional agreements to it, the buyer transferred an advance payment to the supplier in the amount of more than 5,000,000 rubles. But, having received the order, I was unpleasantly surprised: the products clearly did not “cover” the amount of the advance. However, the delivery was accepted, documented, and the buyer continued to wait for the missing goods for some time.

However, since after a considerable period of time there was still no additional delivery, the customer sent a claim to the partner demanding the return of about four and a half million in advance. And when the time allotted to the supplier to respond expired, the customer had no choice but to file a claim with the arbitration court to recover the excessively transferred advance payment, as well as interest for the use of other people’s money.

Question and answer: Registration of TORG-12

Title of the document; date of compilation; name of company; content of a business transaction; meter of business transactions in physical and monetary terms; a list of officials responsible for the execution of a business transaction and the correctness of its execution; personal signatures of these persons and their transcripts.

The service does not issue TORG-12 for spare parts. How to correctly reflect in accounting the costs of spare parts issued in the work order by a car service?

What will be the basis for the receipt and write-off of these spare parts?

: There is no need to come in separately and then write off as expenses the cost of spare parts that were replaced in the car when it was repaired by a car service center. After all, the property was not actually transferred to you.

The car service has performed repair work for you. Based on the work order and the work completion certificate, you simply take into account the following at a time:

1. in tax accounting - as other expenses.
2. in accounting - as expenses for ordinary activities (posting debit 20 “Main production” (26, 44, etc.) - credit 60 “Settlements with suppliers and contractors”);

HER. Fofanova, Perm Our new suppliers are located in Magnitogorsk.

The second copy of the consignment note is transferred to the buyer (consignee) and is the basis for recording these values ​​and deducting VAT. Primary documents are signed by the manager and chief accountant or authorized persons.

In what cases is it possible, in what cases is it not? March 26, 2021, 14:24, question No. 1196160 Alexander,

Situation 2. Delivery is a separate service. But what if the cost of delivery is specified in the contract? This is an independent service, the provision of which must be documented in a primary document. And this depends on how delivery will be organized - by our own transport or by a third party.

Therefore, the buyer must write out: (if) the goods will be delivered to the buyer by a third-party organization - TTN.

In this case, there is no need to draw up a separate act for delivery of goods.

After all, all data on transportation is in the transport section of the TTN; (if) you deliver the goods by your own transport - an invoice in form N TORG-12 and an act for the provision of delivery services. However, please note that

The cost of delivery is included in the waybill No. TORG-12 as a separate line (we also write out the waybill).

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, in our opinion, reflecting delivery services as a separate line in the invoice is not a violation of the requirements of the legislation of the Russian Federation on filling out this document, and it is not a basis for recognizing the cost of delivery services in the buyer’s accounting.

Therefore, in order to avoid tax disputes, an organization should confirm delivery with a certificate of services rendered issued by a third party. As for the consignment note, in essence, this document is the basis for the seller to recognize delivery costs provided by a third-party transport organization as income tax expenses.

Based on the above, the following conclusions can be drawn.

The consignment note in form No. TORG-12 certifies the movement of goods and does not serve as a document confirming the provision of transport services.

This is stated in the Letter of the Ministry of Finance of the Russian Federation dated February 27, 2007 No. 03-03-06/1/135. When transporting cargo, motor transport organizations must issue a consignment note (Form No. 1-T). If the buyer does not have documents confirming delivery issued by a third-party organization, there will be no reason to include the costs of such delivery in profit expenses.

At the same time, we inform you that this Answer expresses the private opinion of a tax consultant, is of an informational and explanatory nature and does not prevent you from following the norms of the legislation of the Russian Federation in an understanding that differs from the interpretation set out in the above Answer.

(Answer prepared using materials from SPS ConsultantPlus)

Guided by paragraph 1 of Art. 5 of this Law, general methodological guidance of accounting in the Russian Federation is carried out by the Government of the Russian Federation. The Government of the Russian Federation adopted a resolution dated July 8, 1997.

No. 835. According to this resolution, the State Committee of the Russian Federation on Statistics (now Rosstat) is entrusted with the function of developing and approving albums of unified forms of primary accounting documentation and their electronic versions. At the same time, the content and composition of the unified forms of primary accounting documentation are agreed upon by the Committee with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation.

Thus, by resolution of the State Committee on Statistics of the Russian Federation dated May 29, 1998 No.

As a rule, the price and quantity of transferred products are indicated in the contract or in annexes (specifications). An option is possible when, under the terms of the contract, the price of the goods is determined by the current price list of the company, and the quantity is determined in the application from the buyer.

An alternative form is the universal transfer document (Letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/).

Typically, the TORG 12 consignment note is drawn up by the seller. The form contains information about the seller, buyer, name of the product, its quantity and cost, information about the financially responsible persons who shipped and received the goods.

Employees of organizations should pay attention to the details of filling out the document. This often helps to minimize the legal and tax risks of companies.

Pay attention to the seal! So, for example, a seal is not a mandatory requisite (it is not named in the list of mandatory requisites in 402-FZ). But the TORG 12 consignment note must have a stamp, since it is provided for by the form. On this issue, disagreements may arise when offsetting VAT with the tax office.

Persons who signed the invoice on the part of the seller and the consignee bear, among other things, criminal liability in the event of, for example, theft or theft of goods. Therefore, accountants need to pay special attention to the presence of all the necessary signatures in the document when accepting it for accounting.

If the goods are returned to the supplier, TORG 12 is filled in by the buyer: a “reverse” sale occurs. The rules for filling out the document in this case remain unchanged.

Invoice template

Option 1. Use the form of a universal transfer document (UDD) recommended by the Federal Tax Service. In this case, “1” must be indicated in the “Status” field of the UPD.

1) supplement the invoice form with the following details (part 2 of article 9 of Law N 402-FZ, clause 9 of the Rules for filling out an invoice)):

• a description of the business transaction - the release of goods (for example, “the goods were released” or “the cargo was released”);
• the title of the position of the representative of your company who released the goods, with his signature, surname and initials;
• a description of the business transaction - acceptance of goods (for example, “received the goods” or “received the goods”);
• the title of the position of the company representative - buyer or consignee, with his signature, surname and initials;

2) by order of the head of the organization, to approve such an amended invoice form as a primary document as an annex to the accounting policies.

However, you cannot exclude any invoice details from the combined document.

The supplemented invoice or UPD must be drawn up:

• upon shipment, and not within five calendar days from the date of shipment;
• in two copies, one of which is given to the buyer, and the second is recorded in the sales book - just like a regular invoice.

Transportation of goods by own transport and payment of UTII

And I would like to mention one more problem. If the cost of delivery is highlighted separately in the contract, the tax authorities may try to charge you additional UTII. Of course, provided that imputation has been introduced for transport services in your region. But the Russian Ministry of Finance explained that such delivery is not an independent type of business activity, but only a way of fulfilling the seller’s obligation to transfer the goods. And UTII needs to be paid only if a separate contract for the carriage of goods is concluded upon delivery. Therefore, in case of claims from tax authorities, you can argue with them, relying on the explanations of the financial department. By the way, the courts also agree that it is not necessary to pay UTII in such cases.

* * *

As you can see, the easiest way is when the shipping cost is included in the price of the product. And there is no risk that you will be recognized as a UTII payer.

When is each of these documents needed?

An invoice for payment is issued when they want to notify the buyer that the organization that sells goods, products or provides all kinds of services hopes to receive funds from the buyer. This document is issued on the basis of contracts, acts of completed work or invoices. An invoice is an external document flow, because it contains information about the seller, but for the buyer.

An invoice is needed when the seller or contractor wants to inform the buyer about his details. This document is used for VAT accounting. It is issued by the counterparty only in the case when, according to the Russian Tax Code, he is obligated to pay VAT to the budget.

Important! If a contractor or supplier has issued an invoice, then he has certified not only the fact of completion of work or shipment of goods or products, but also the deduction of VAT itself. All details for this document are enshrined in the Tax Code of the Russian Federation N 117-FZ.

A consignment note is issued when the seller needs to transfer products or all kinds of goods to the buyer. The invoice must indicate the full and most accurate name of the product, as well as its own products, unit price, VAT, if any, and the total cost of the product.

The document is drawn up based on the exact details of both the seller and the buyer. In practice, consignment notes are used in the legally established form TORG-12. Do accountants fill them out? signed, and also sealed and signed by the head.

Read more about what a delivery note and invoice are and why you need them here.

Civil relations

Under a supply agreement, a supplier-seller engaged in business activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use (Article 506 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 (clause 1 of Article 509 of the Civil Code of the Russian Federation).

According to paragraph 2 of Art. 510 of the Civil Code of the Russian Federation, a supply agreement may provide for the receipt of goods by the buyer (recipient) at the location of the supplier (selection of goods).

We believe that if the shipment (transfer) of goods to the buyer is carried out from a warehouse whose address does not coincide with the location of the supplier, it is advisable to indicate the address of the place where the selection should be made in the contract.

How are they interconnected?

Based on the invoice, payment is made for products, goods sold or work performed. And the very fact of transfer of goods and materials to another organization is confirmed by the consignment note. If the organization is a VAT payer, then an invoice is issued so that the seller or buyer has grounds for crediting or writing off VAT and displaying this tax in tax documentation. And also so that a third-party organization can make payment based on the seller’s details.

All documents are primary and are issued for external use, as well as to reflect actions in internal document flow. Based on each of these documents, entries are made in accounting journals.

What is the difference between them?

The difference between an invoice and an invoice is that the latter document is issued exclusively for organizations that are VAT payers. A consignment note differs from any of these types of invoices in that it does not represent information about inventory items, but the very fact of the sale of goods or products.

Invoices issued by various organizations are not always binding. But the invoice data must be entered into the tax records of both counterparties. But the delivery note is issued on the basis of a power of attorney from a third-party organization, that is, it must be issued if the buyer comes to pick up his goods.

The delivery note is signed by both the seller and the buyer. The invoice is signed only by the seller. All these documents indicate the details of the counterparties and information about the product, product or service, as well as their cost, including or excluding VAT.

Attention! Two sample documents are drawn up, one of which remains with the seller, and the other is provided to the buyer.

For more information about what a delivery note and an invoice are and how these documents differ, read this material.

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Content

The invoice contains the following items:

1. The date the invoice was issued and the document number.
2. Full information about the supplier, including his bank details.
3. Buyer information.
4. Name, as well as quantity, unit price and cost of inventory items sold or services provided.
5. The total cost, as well as the amount of VAT, if any.
6. Signatures of responsible persons.

The invoice must contain the following items:

• 
  Number in order.

• Date of discharge.
• Details of the taxpayer himself, as well as the buyer.
• Shipper's details.
• Payment document number in case of receiving advance payments from your counterparty.
• The name of the various goods or services supplied by the seller.
• Unit of measurement.
• Unit price excluding tax.
• The total cost of goods or work or services.
• Tax rate.
• The cost of the entire quantity of products or services, including taxes.
• Signatures of officials.

The bill of lading contains the following items:

1. Serial number.
2. Date of discharge.
3. Name, as well as details of the buyer or seller.
4. The name of the product, its quantity, and the total cost.
5. The basis for the TN extract indicating the contract number and the date of its signing.
6. Signatures of responsible persons.

Resending the invoice

If the EGAIS invoice did not arrive or was accidentally deleted, you can make a request to resend it. To do this you need to do the following:

• 1. Find out from the supplier the invoice number that was used to register it in EGAIS.
• 2. Go to your personal account and in the “Resending invoices” section you must enter your FSRAR ID and TTN number.
• 3. Click "Submit".

After processing the request, the system will send the TTN to the recipient.

What to do?

To submit

The documents must correctly indicate the name of the seller or buyer, their details and data about goods, products or services, as well as write their cost. The issued documents are signed by officials and sealed. Then they are transferred to the counterparty at the time of sale of goods and materials or provision of services, or until the actual implementation or completion of work.

Registration

It is necessary to register primary documents in registration journals and primary documentation books. This responsibility is imposed on the accounting department, because according to the Accounting Rules, all documents must be registered on the day they are issued.

https://www.youtube.com/watch?v=kVlA0A3itWc

Responsibility for the correct entry of data into certain primary documents rests either with the chief accountants or with the responsible persons who, according to the job description, are required to fill out these documents.

1. How to record the acceptance of inventory items for safekeeping