Is it necessary to put a stamp on the new sample 2021 Russian Federation TTN?

Printing on the delivery note

A consignment note is a primary accounting document used to formalize the transfer of ownership (by sale, release) of goods or other material assets from the seller to the buyer. The invoice indicates the name (type) of the product, its price, quantity and total cost, as well as the amount of VAT. In addition, the delivery note must contain the details of the transferring and receiving parties, handwritten signatures of authorized persons, and the seal of the organization. The organization's stamp is not placed on invoices.

Who should put a stamp on the delivery note: the payer or the consignee

Quote (SPS Garant): The organization ships products to the regions of the Russian Federation, the goods are delivered to the warehouse in Moscow specified in the sales contract. How to correctly fill out the TORG-12 consignment note in this situation (lines “Consignee”, “Payer”), who signs and stamps it?

First of all, we note that on January 1, 2021, Federal Law No. 402-FZ dated December 6, 2021 “On Accounting” (hereinafter referred to as Law No. 402-FZ) came into force. The rules for preparing primary documents are regulated by Art. 9 of Law 402-FZ. This article establishes that every fact of economic life (including the shipment of goods) is subject to registration with a primary accounting document. At the same time, part 4 of Art. 9 of Law N 402-FZ stipulates that the forms of primary accounting documents are approved by the head of an economic entity upon the recommendation of the official charged with maintaining accounting records. Thus, from January 1, 2021, the obligation to use unified forms of primary documents in accounting, with the exception of those established by authorized bodies in accordance with and on the basis of federal laws, in particular, has been canceled (see also information from the Ministry of Finance of Russia dated December 4, 2021 N PZ-10 /2021): 1) cash and bank documents listed in clause 2.1 of the Regulations of the Bank of Russia dated October 12, 2021 N 373-P and clause 2.1, clause 2.4 of the Regulations approved by the Bank of Russia dated June 19, 2021 N 383-P; 2) waybill in accordance with clause 2 of Art. 8 of the Federal Law of November 8, 2021 N 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport” and clause 6 of the Rules approved by Decree of the Government of the Russian Federation of April 15, 2021 N 272. In this regard, from the specified date, each organization (IP) independently develops and approves forms of primary accounting documents. Both forms of primary documents of federal executive authorities that organizations (IPs) used previously (such, for example, TORG-12, etc.) and forms developed independently can be approved as primary ones. According to clause 4 of PBU 1/2021 “Accounting Policy of Organizations,” the forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting must be approved in the accounting policy. As we understand, in the case under consideration, the supplier organization decided to use the unified TORG-12 form as the primary document for the shipment of goods (this form and the Instructions for its use and completion (hereinafter referred to as the Instructions) were approved by Resolution of the State Statistics Committee of Russia dated December 25, 2021 N 132 In accordance with the Instructions, a consignment note in form N TORG-12 is used to formalize the sale (release) of inventory items to a third party. 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 organization and is the basis for capitalization of these values. Thus, in the unified form TORG-12, lines are provided to reflect information about the consignor, consignee, supplier and payer. It should be noted that not a single regulatory document, including the Instructions, the procedure for filling out the details of TORG 12 is explained. In our opinion, in a situation where the supplier transfers goods to a third party specified in the supply agreement (in this case, to a warehouse in Moscow), the main difficulties arise with the reflection of information about the consignee in TORG 12. In accordance with Art. 506 of the Civil Code of the Russian Federation, under a supply contract, 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. In this case, the delivery 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). As follows from the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2021 N 4047/05, the data of primary documents drawn up when carrying out business transactions must correspond to the actual circumstances. Based on the fact that the basis for the transfer of goods is a contract, in our opinion, the line “Consignee” of TORG-12 should reflect the details of the person who is the actual recipient of the goods specified in the supply contract (an organization with a warehouse in Moscow). The line “The cargo was received by the consignee” is also filled in with it. All other details are completed in a manner similar to that used when transferring the goods directly to the buyer. Thus, as a supplier in TORG-12, you should indicate the details of the selling organization. Similar data is reflected in the shipper line if the goods are delivered from the warehouse of the supplier organization. In the line “Payer” of TORG-12, in general, the buyer’s details are indicated in accordance with the supply agreement. Regarding printing, we note the following. A specific, closed list of mandatory details of the primary accounting document is given in Part 2 of Art. 9 of Law No. 402-FZ. Such details are: 1) name of the document; 2) date of preparation of the document; 3) the name of the economic entity that compiled the document; 4) the content of the fact of economic life; 5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement; 6) the name of the position of the person (persons) who completed the transaction, operation and who is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event; 7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons. Only the listed details are mandatory; inclusion of all other details in the document form is the right, not the obligation of the organization. Note! Such details as a seal impression are not mentioned in the list provided. This means that putting this detail on the primary document is not mandatory. That is, when developing forms of primary accounting documentation, including documents used to document the shipment of goods, the organization has the right not to use this detail. At the same time, the legislation of the Russian Federation on accounting does not establish any restrictions on the inclusion in primary accounting documents of additional to mandatory details (clause 13 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 2021 N 34n ). The Ministry of Finance of Russia (see information dated December 4, 2021 N PZ-10/2021) explained that the inclusion of additional to mandatory details in the primary accounting document is carried out by the organization if necessary (due to the nature of the fact of economic life drawn up by this document, the requirements of regulatory legal acts, management needs, technology for processing accounting information, etc.). Thus, the selling organization has the right to include in the document drawn up upon shipment of goods any additional details, including a “seal impression”. However, it has no legal grounds to require its counterparty to fill out these details. From the above it follows that the legislation of the Russian Federation does not contain norms obliging the purchasing organization to put a seal on the document issued to it for the shipment of goods *(1). When accepting the goods, the buyer is only required to certify the document in question with the signature of the relevant official.

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The procedure for issuing and storing invoices, the nuances of checking their authenticity

Any legal entity involved in the sale or purchase of any material assets cannot do without a bill of lading.

After all, TN, also known as TORG-12, is a necessary (primary) accounting document. Therefore, every entrepreneur or employee associated with goods and materials should know about the basic rules for managing invoices, their registration and storage.

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Who should prescribe?

Invoices are a document used to formalize and certify the transfer of goods or materials from the seller to the buyer, used by all legal entities. That is, the supplier is responsible for issuing invoices.

The responsible person in the organization (this could be an accountant directly or a sales manager) prints out the technical specification in two copies, collects all the necessary signatures and puts a stamp, which cannot be done without. Then it transfers one of the copies to the client.

What should be in the document and are stamps and signatures required?

When accepting goods and accompanying documents, including TORG-12 invoices, you should make sure that the technical specifications are filled out correctly and contain:

Signature from the supplier. Theoretically, the technical document should have three signatures: the manager, the chief accountant and the person responsible for sales. In fact, in many organizations, one signature is fixed by internal regulations.
The name of the shipper, his legal address, telephone number, current account, BIC.
Completed OKPO and OKPD.
Number and date of the contract.
TN number and date of its preparation. Tax authorities like it when the tax return date coincides with the actual shipment.
The name of the inventory items that are transferred with the invoice, their exact quantity.
Sum. The TN data must correspond to the data in the invoice for it (what is the difference between the TN and the invoice?).
Seal.

A separate question is whether it is possible to accept a TN for accounting without a receipt? The unified form TORG-12 for legal entities completely replaces a cash receipt ; as an addition, it is not necessary.

How is the fact of admission recorded?

The movement of invoices should be properly documented, mainly for your own convenience and internal control.

Different organizations have their own rules in this regard, since there are no unified forms.

One can distinguish such forms as:

Invoice book.
Invoice journal.
Register of invoices.

Each organization chooses independently which path to take in this matter: some buy ready-made forms, others create and print them themselves. Accounting books are especially popular in organizations that have strict reporting on any materials.

Any specialized accounting program can create a standard register ; such registers are convenient to use in warehouses; they are filed in folders with documents in the accounting department.

What date should I apply for?

What is the correct date for the receipt of an invoice? The date of unloading or the actual date of receipt of the goods - the dispute on this topic does not subside. But, it would still be correct to carry out the TN upon receipt, that is, the date when the goods arrived and the receiving party signed for it.

IP, if there is a stamp, are they required to put it on invoices?

Cliche with protection Once upon a time it was possible to make a seal only in a few specialized offices, but today the choice of companies is very wide, and, unfortunately, not all work in good faith. If the manufacturer does not ask for the entire package of documents, fraudsters can take advantage of this. To avoid stamp forgery, you can order additional protection using:

Registration of the seal of an individual entrepreneur serves as an additional guarantor in disputes related to forgery of the seal. The state does not know how many seals the individual entrepreneur has, who did not register them, and what they look like. Therefore, even a seal with the entrepreneur’s data that is different from the original is recognized as valid in court. Loss or theft of a seal No one is immune from various surprises and emergency circumstances.

How to fill out a new 2021 sample consignment note (Bill of Lading)

The fifth position of the latest rules contains explanations of the basic concepts used when moving various objects. According to them, a consignment of cargo is objects with one or more names, transported under a single document. Therefore, accompanying papers must be issued based on the number of vehicles transporting the order.

The clause on the date of drawing up the document with the signatures of both parties is retained, as well as a field for marks by the organization that sent the valuables, the people who received them, and transport intermediaries (the brief circumstances of the penalty are recalled in cases of violation of the contract; the calculation and amount of the penalty must be indicated).

You can stamp documents on the delivery note

Question: Buyers' representatives come to us. They do not have stamps with them, but they have powers of attorney, drawn up in form N M-2, with stamps on them. We issue a delivery note and ship construction materials. Can we write off materials based on an invoice that does not have the buyer's stamp on it?

Girls, what are you saying, send the invoice by mail. We have such a situation: we sell bottled drinking water, we deliver them to offices, gas station warehouses, etc. Failure to return documents per month is 10% and they cannot be returned or returned but with such difficulty! (We left the documents to have a round seal put on them) And I decided it would be better to have any stamp, a blue mark with a transcript of the signature, but only return the document. I have so many shipping documents that are missing, it’s scary, what should I do? I don’t know if anyone has an effective way to return it. We write letters and call, all just promises. The amounts in the invoices are small and the buyer does not bother about returning them and imagine payment too.

Rules and sample for filling out the TTN in 2021

Since the delivery of milk and dairy products to factories and stores from manufacturers should be carried out only with mandatory verification of product characteristics, such as fat content, acidity, etc., all these procedures are carried out before shipment and the results are entered into the consignment note in the SP-33 form.

In cases where it is necessary to send any accompanying documentation , the driver is obliged to accept it and deliver it to the recipient along with the cargo. A note is also made on the delivery of such documents in the TTN with a listing of the attached documents.

Is it obligatory to print IP on the delivery note?

In this regard, from this date, each organization (IP) independently develops and approves in its accounting policy (clause 4 PBU 1/2021 “Accounting Policy of Organizations”) forms of primary accounting documents. The provisions of Law N 402-FZ do not contain a ban on the use of unified forms of primary accounting documents, so an organization can continue to use them if it makes such a decision. Therefore, it is possible to approve as primary both forms of primary documents of federal executive authorities that organizations (IP) used previously (such as TORG-12, etc.), and forms developed independently (for example, take as a basis form TORG-12, but add/exclude any details from it)*(2).

However, the abbreviation “MP” indicates that the seal must be present. (place of printing) at the place where the form is filled out by both the seller and the recipient of the goods and materials. The law does not directly oblige individual entrepreneurs to have and use a seal in their activities. However, in this case, there is a gap in the legislation, since the requirements for filling out the consignment note apply to all participants in business activities. For example, in the letter of the Federal Tax Service of Russia for Moscow dated February 28, 2021 N 2810/15239, it is explained that the obligation of an individual entrepreneur to purchase and use a seal when carrying out his activities is not provided for by the current tax legislation. At the same time, there is an opinion of the Supreme Court of the Russian Federation, expressed in the ruling dated February 20, 2021.

Sample of filling out a delivery note

The first section indicates the owner of the cargo - its full name, address, bank details, telephone number. The sample of filling out the bill of lading, presented below, contains all the information that should be in this section;
The second section contains the same information about the consignee: name, address, bank details, telephone number;
The waybill is the procedure for filling out the third section: it indicates information about the cargo. The name of the cargo that is being sent, its condition and other necessary information about the cargo;
The sample for filling out the consignment note in section 4 contains information about the accompanying documents for the cargo;
The following section contains the shipper's instructions. Rules for filling out the fifth section: it must indicate special requirements for cargo transportation, if required;
The sixth section contains information about the receipt of cargo: address, date, time of arrival and departure, weight, quantity, de facto condition of the cargo. A sample of filling out the TN will clearly show that in this section the signatures of the driver and the shipper are placed with a transcript of the signature and an indication of the position;
The seventh section contains information about the delivery of cargo for unloading (address, date, time, weight, quantity, actual condition). Who issues the waybill? The signatures of the driver and the recipient of the cargo are affixed with a transcript of the signature and an indication of the position.
Conditions of transportation.

The waybill is quite voluminous to fill out, consists of several sections and contains detailed information about the sender, recipient of the goods, delivery conditions, etc. Filling out the waybill begins with entering information about the copy number, date and application number.

Is it necessary to put a stamp on the delivery note if there is a power of attorney to receive the goods?

Information of the Ministry of Finance of Russia N PZ-10/2021: From January 1, 2021, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.

Hello, please tell me, we sold the goods to the buyer, we issued an invoice, the buyer signs the invoice and attaches a power of attorney to receive the goods for his employee, is it necessary to transfer this invoice to the buyer so that he can put his stamp (the buyer is an LLC)

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Waybill (Bill of Lading)

Under the table, fill in the columns “cargo delivered” - “accepted”. On the left, the representative of the shipper who handed over the cargo to the driver indicates his name, position and signature; the driver, in turn, puts his signature as a sign that he has accepted the cargo. The lines on the right are filled in upon the driver’s arrival at the unloading site, after the consignee has accepted the goods, the driver signs a document confirming that he delivered the cargo safe and sound to the consignee, in turn, the consignee’s representative puts his signature as a sign that he accepted the cargo and There are no complaints about the driver.

“Loading and unloading operations” - information about loading and unloading is noted: by whom these operations were carried out (transport company, recipient, sender), how unloading and loading took place and the start and end times of these operations are indicated.

Does the buyer need to put a stamp on the delivery note?

A seal is not needed if there is a power of attorney.” Let us turn to paragraphs 10 and 11 of Instruction No. 17 dated January 14, 1967, approved by the USSR Ministry of Finance, regulating the procedure for shipping goods by power of attorney: “...10. Powers of attorney, regardless of their validity period, are selected by the supplier upon the first release of inventory items.

Where is the stamp placed on the TTN sample?

Stamps are no longer placed on the new waybill. Instead, the consignee, shipper, carrier, or their authorized representatives will need to decipher their signatures. Such changes were adopted by the Government of the Russian Federation in a decree from The document will come into force seven days after publication, but at the time this issue of the newspaper was signed for publication, the commented decree had not been published. Since July 25, companies have been using a new approved waybill to confirm the costs of delivering goods.

If the delivered goods correspond to the quantity and quality specified in the accompanying documents, the seal of the consignee’s organization and the signature of the goods receiver are affixed to the TTN and other documents attached to the cargo. The sample consignment note referred to in this article is drawn up in all cases of transportation of inventory items by road. Perhaps there is a charm to a winter sunset. Where to put a stamp on the TTN? Moreover, without getting up, you can do whatever you want without getting up. With his signature, the representative of the consignee confirms that the consignment note has been filled out correctly and that the goods actually received correspond to the quantity and weight of the goods specified in the consignment note.

IP, if there is a stamp, are they required to put it on invoices?

You can hire employees The need to always have a seal on hand If the taxation system allows, you can refuse cash registers Risk of loss or theft Increasing the status of an entrepreneur Reducing the chance of forging bank and other documents Printing requirements In Russia, the following requirements are imposed on the seal of an individual entrepreneur: Shape Circle, square or rectangle Size 38-42 mm. diameter for round or side length for triangular, 35-50 mm. and 70-100 mm. side length for rectangular Symbols used Any symbols of the enterprise that do not contain the state emblem, municipal symbols, logos of other companies Placed data Full name, legal form (individual entrepreneur), TIN, OGRNIP, city Type of printing Manual, automatic Specialists Printing services can always offer many design options.

According to the Procedure for the Application of Unified Forms of Primary Accounting Documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20, deletion by organizations of a number of columns in the forms of primary accounting documentation (creation of an abbreviated version) is not allowed (resolution of the Federal Antimonopoly Service of the North-Western District dated March 26, 2021 in case No. A05-9970/2021). The norms of civil and tax legislation of the Russian Federation do not provide for the direct obligation of individual entrepreneurs to have a seal (Federal Law dated 08.08.2021 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”, letter of the Federal Tax Service of Russia for Moscow dated 02.28.2021 No. 28-10 /15239). In paragraph 2 of Art.

Where can you put it and when do you use printing for documents?

At the beginning of April 2015, Federal Law No. 82-FZ was issued, according to which the seal ceases to be a mandatory attribute of organizations .

Regardless of the organizational form, the organization's cliche must contain its full name and address . It is allowed to indicate the name in a foreign language. Regulatory acts do not regulate either the size of the cliche or its color.

Moreover, it is unknown whether it is possible to indicate the abbreviated name of the company, as well as supplement the seal with such details as the inscriptions “for documents” or “for invoices”. It can be concluded that the legislation left the affixing of the abbreviated name and inscriptions to the discretion of entrepreneurs.

The generally accepted size is 38-42 mm . Typically the company stamp is blue or purple. If it is lost or worn out, the company must produce a new copy. The same applies to situations where the organization’s details indicated on the print (for example, address or name) have changed.

Federal Law No. 82-FZ allows for the possibility that an organization may not have a seal, however, the law obliges the use of a seal on strict reporting forms, in work books, as well as in cash orders. It follows from this that as long as the reference to the mandatory affixing of a seal on some documentation remains in regulations, the company is obliged to have one.

Of course, there are some exceptions to the above rules. Thus, an entry in an employee’s work book can be certified not only with the company’s blue stamp, but also with the stamp of the personnel service.

The use of seals is mandatory if the company has not written down a clause in the contract with a specific counterparty regarding its possible non-use. If there is no such clause, then the transaction may be considered invalid.

List of documents

A stamp is placed on documents to give them legal force. However, not all documentation needs this. On some personnel documents you may miss putting this detail down.

Some accounting papers (for example, estimates and instructions) are certified with a stamp. All constituent documentation, contracts, and additional agreements are also required to be certified.

The procedure for drawing up a TTN, the rules for signing and stamping it

If the carrier does not provide such a document, this means that the fact of delivery of the cargo has not been confirmed . Subsequently, problems arise. In this case, you can submit a claim to the carrier for the entire amount of the goods. If any quantity of goods is missing during unloading, the carrier is also responsible for this.

When is a consignment note issued by the shipper? The paper is filled out in four copies , one for the shipper, the other for the recipient, and the last two forms are handed over to the management of the transport company.

Ttn sample filling out 2021 where to stamp

The Supplier shall be liable for all damages resulting from non-compliance with regulations, in particular the European Convention on the Transport of Dangerous Goods by Road Directive in force at the time of transport. Temperature-sensitive products must be shipped in appropriate containers at appropriate temperatures.

After this, the third copy with the issued invoice for payment for transportation services is sent to the customer (i.e., the company that entered into an agreement for the delivery of the goods), and the fourth remains with the carrier and becomes part of its accounting records.

You can stamp documents on the delivery note

1.1. These Recommendations establish the rules for documenting the receipt, storage, release of goods and the reflection of commodity transactions in accounting and reporting. The recommendations are an element of the system of regulatory regulation of accounting of inventory items in the Russian Federation. 1.2. These Recommendations have been developed in accordance with the Civil Code of the Russian Federation, adopted by the State Duma on December 22, 1995, the Regulations on Accounting and Reporting in the Russian Federation dated December 26, 1994 N 170, the Chart of Accounts for the accounting of financial and economic activities of enterprises and the Instructions for its application, approved by order of the USSR Ministry of Finance dated November 1, 1991 N 56 (with amendments and additions made by order of the Russian Ministry of Finance dated December 28, 1994 N 173), by order of the Russian Ministry of Finance dated July 28, 1995 N 81 “On the procedure for reflecting in the accounting of individual transactions related to the entry into force of the first part of the Civil Code of the Russian Federation", the Accounting Regulations "Accounting Policy of the Enterprise", approved by Order of the Ministry of Finance of Russia dated July 28, 1994 N 100, the draft Accounting Regulations "Accounting for Commodity -material assets” (PBU-/96). 1.3. Financial liability for inventory items is organized in accordance with the Labor Code of the Russian Federation, Resolution of the Council of Ministers of the USSR dated February 10, 1948 N 248 “On recovery of damage caused by persons guilty of theft and shortage of food and industrial goods” (as amended on November 29 .83), Decree of the Presidium of the Supreme Soviet of the USSR dated July 13, 1976 N 4204 - IX “On approval of the provisions on the financial liability of workers and employees for damage caused to an enterprise, institution, organization”, by order of the USSR Ministry of Trade dated June 28, 1983 N 140 “Instructions on the procedure for work in the system of the Ministry of Trade of the USSR for compensation for damage from theft, embezzlement, shortages and losses of inventory, the responsibility of managers and officials of enterprises and state trade organizations for the state of this work and its coordination by law enforcement agencies.” Financially responsible persons carry out acceptance, storage and release of inventory items. They bear full financial responsibility for the valuables entrusted to them on the basis of concluded agreements on full financial responsibility. 1.4. The receipt, movement and release of inventory items is documented by primary documents in quantitative and value terms. The forms of primary accounting documents are determined and established by the organization as part of the accounting documentation system it uses for registering business transactions (in accordance with the Album of forms of primary accounting documentation in trade and public catering, approved by order of the Ministry of Trade of the RSFSR dated November 28, 1988 N 229). 1.5. Primary documents must be drawn up in accordance with the requirements of the Regulations on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 26, 1994 N 170 and contain the following mandatory details: name of the document (form); form code; date of compilation; content of a business transaction; business transaction indicators (in kind and in monetary terms); the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures and their transcripts, as well as the seal and stamp of the organization. If necessary, additional details may be included in the primary documents. Responsibility for the timeliness and correctness of execution of documents, their transfer within the established time limits for reflection in accounting, for the accuracy of the data contained in the documents lies with the persons who created and signed these documents.

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> the answer is similar to that of a lawyer in his 2nd year of college. ))))))) You flatter me), unfortunately I didn’t study to become a lawyer at all, but that means I’ll be graduating by the summer at this rate

Systematization of accounting

Separate rules for filling out the consignment note are regulated by the provisions of the Rules. In particular, paragraph 68 of the Rules states that when submitting a vehicle for unloading, the consignee notes in the waybill in the presence of the carrier (driver) the actual date and time of submission of the vehicle for unloading, as well as the condition of the cargo, containers, packaging, markings and sealing, cargo weight and number of cargo pieces.

TTN (Consignment note) is designed to record the movement of inventory items (TMV) and payments for their transportation in the Russian Federation and, as a rule, is issued by the shipper. However, by agreement of the parties, the document can also be drawn up by the carrier.

When receiving goods by proxy, is it necessary to sign and stamp the invoice from the supplier?

Providing the enterprise with seals (stamps) is organized either according to requests sent to specialized enterprises that have a license to manufacture the relevant products and the corresponding technological capabilities, or by the enterprise. The production of seals (except for enterprise seals) and stamps can be carried out directly at the enterprise. Seals and stamps must be stored in places that exclude access to them by unauthorized persons and ensure their reliable safety from accidental damage (loss). Thus, Methodological recommendations of VNIIDAD \"ORD. Document Requirements\” (2021) require seals to be stored in securely locked cabinets. Accounting for seals and stamps in accordance with the Regulations on Accounting Rules (2021) is kept in a special book (list) (see Fig. 2.38). ——————————— The sheets of the book must be numbered, laced, certified by the signature of the head of the enterprise (chief accountant), and also sealed with a wax seal. The book is stored in a fireproof cabinet with the head of the enterprise (chief accountant). Approximate form of the list of enterprise seals N Name of the seal Number of copies. Name of the unit Name of the position Last name, initials Place of storage Note 1 2 3 4 5 6 7 8 The use of seals (stamps) is permitted only to authorized structural units (officials). The right to use the official seal (enterprise seal) is granted to a limited number of persons - the head of the enterprise, his first deputy, the chief accountant, the head of the office management service. Write-off of seals and stamps is carried out in the following main cases: loss; wear; termination of the activities of an enterprise (structural unit) due to liquidation or reorganization (accession, merger); transformation of the enterprise due to a change in the form of ownership; renaming the enterprise (structural unit); non-compliance of the seal (stamp) with the established sample or certain requirements. The write-off of the seal (stamp) is carried out on the basis of the act.

Printing on the delivery note

In addition, the requirement to affix the consignee's seal on the consignment note is established in clause 2.1.2 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations. It says that the invoice is signed by the responsible persons who delivered and accepted the goods, and certified with round seals of the supplier and recipient.

Instructions: how to fill out a CMR invoice correctly

An accompanying document is issued if the country of the sender or recipient has ratified the Convention of 05/19/1956 regarding the agreement on international road transport of goods. The norms of the Convention establish the rules and procedure by which transportation by road is carried out, including for state (municipal) institutions (clause 3 of Article 1 of the Convention).

If you plan to send one order on several vehicles or in several batches, the number of copies may be increased. If the transported goods are intended for several recipient companies, then a CMR is issued for each.

Enter the site

in the line “Delivered by the shipper” the position, surname and initials of the financially responsible person who shipped the goods, his signature, as well as the stamp (seal)

shipper;
. in the line “Accepted by the consignee” the position, surname and initials of the financially responsible person who accepted the goods, his signature, as well as the stamp (seal)
of the consignee are indicated.

z) DECISION OF THE MINISTRY OF LABOR OF THE REPUBLIC OF BELARUS March 9, 2021 N 30 ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR MAINTAINING EMPLOYEES’ LABOR RECORDS. The first page (title page), containing the listed information about the employee, is certified by the signature of the employer or an authorized official and the seal of the employer

, and if the individual entrepreneur does not have it - the seal of the local executive and administrative body that registered the individual entrepreneur. . That is, here it is necessary to put down the “round” of the organization

Taxes and Law

The provisions of Law N 402-FZ do not contain a ban on the use of unified forms of primary accounting documents, so an organization can continue to use them if it makes such a decision. Therefore, it is possible to approve as primary both forms of primary documents of federal executive authorities that organizations (IP) used previously (such as TORG-12, etc.), and forms developed independently (for example, take as a basis form TORG-12, but add/exclude any details from it)*(2).

At the same time, the legislation of the Russian Federation on accounting does not establish any restrictions on the inclusion in primary accounting documents of additional to mandatory details (clause 13 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 2021 N 34n ). The Ministry of Finance of Russia (see information dated December 4, 2021 N PZ-10/2021) explained that the inclusion of additional to mandatory details in the primary accounting document is carried out by the organization if necessary (due to the nature of the fact of economic life drawn up by this document, the requirements of regulatory legal acts, management needs, technology for processing accounting information, etc.).