Consignment note (grain) (Form No. SP-31) 100 pcs State Statistics Committee of the Russian Federation

To ensure control over the quality of grain products, industry-specific forms of accounting documents have been introduced, including documents relating to the purchase, sale and transportation of grain.

One of these forms is the SP-31 consignment note, used for the shipment and transportation of grain. More details about this document are described in this article.

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Form sp 31

This form is necessary for carrying out quantitative and qualitative accounting of grain by organizations involved in the sale of these products (clause 3 of the Procedure for accounting for grain and products of its processing, approved by Order of the Russian State Grain Inspection dated 04/08/2002 N 29). Thus, the consignment note in form N SP-31 is drawn up by the sender (supplier), regardless of who enters into a transportation agreement with a motor transport organization - the supplier or the buyer. Recommendations for filling out No. 20 do not provide line-by-line explanations for filling out the form, including the line “Customer/Payer”.

At the same time, the consignment note in form N SP-31, in addition to the specified line, also contains the lines: “Organization”, “Organization - owner of the vehicle”, “Consignor”, “Consignee”, which in practice do not cause difficulties in filling out. According to Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, the seller acts as a supplier and undertakes to transfer goods to the buyer in accordance with the terms of the agreement.

Thus, the supply agreement identifies the parties to the contract - the supplier and the buyer. Under a contract for the carriage of goods, there are parties to the contract called “Carrier” (cargo carrier) and “Buyer” (consignee) (clause

1 tbsp. 785 Civil Code of the Russian Federation, art. 2 of the Federal Law of November 8, 2007 N 259-FZ

“Charter of road transport and urban ground electric transport”

, Art.

2 of the Federal Law of January 10, 2003 N 18-FZ

"Charter of railway transport of the Russian Federation"

). According to Art. 702, paragraph 1, art. 779 of the Civil Code of the Russian Federation, such a party as the customer is present when concluding contracts for construction or provision of services (Art.

702, paragraph 1, art. 779 of the Civil Code of the Russian Federation). As we can see, from the norms of the Civil Code of the Russian Federation it follows that there can be a “customer of transportation”, but not a “customer of grain”. Therefore, in the line “Customer/Payer” of form N SP-31, the customer of the transportation service must be indicated (in the situation described in the question, this is the seller organization that enters into an agreement with the transport organization). In addition, the purpose of the consignment note in form N SP-31 is similar to the consignment note in form N 1-T, which is filled out by shippers during normal transportation (clause

71 Methodological recommendations No. 26, Letter of the Federal Tax Service of Russia dated July 22, 2011 N

Consignment note in the form SP-31 grain

In addition to centralized delivery, the consignment note for local holidays is accompanied by a power of attorney to receive grain and its processed products. 72. When cargo is received during the day by the same recipient using several invoices, a power of attorney is attached to the invoice for the last release for that day. The consignment note (grain) in form N SP-31 is used to record operations for sending and receiving grain products to elevators, grain collection centers and other points for receiving grain products.

It is used to record operations for sending and receiving grain products to elevators, grain reception centers and other points for receiving grain products.

The consignment note is an accompanying document for the delivery of grain products to receiving points. It is issued in 4 copies: one remains with the warehouse manager (current), and three are given to the driver of the car.

At the procurement point, the actual accepted test weight and quality of the product (grade, contamination, humidity, etc.), price and amount are entered in the invoice. One copy of the completed delivery note remains at the grain collection point, and two signed copies are returned to the driver.

When returning to the organization, the driver gives the warehouse manager one copy of the invoice to confirm the delivery of the products to the procurement point, and attaches the other as a report on the work performed to the truck waybill (tractor waybill).

When using contracted transport, two copies of the invoice are handed over to the transport organization, one of which is then attached to the invoice for the transportation of goods.

The supply manager registers all invoices for the shipment of products in the Register of Documents for the Disposal of Products (Form N SP-3).

Consignment note. Form SP-31 is a document that is used when it is necessary to keep records of operations for sending and receiving grain products to grain receiving, elevator, and other points for receiving such products.

The invoice is drawn up in 4 copies.

Results

Consignment note SP-31 is not required for use.
But in practice, as a rule, this is what is used, because it contains all the fields for accounting for the transportation of grain products, registering leave and confirming the delivery of grain products to elevators, grain collection points and other reception points. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

The procedure for filling out the standard interindustry form SP 31

In addition to centralized delivery, the consignment note for local holidays is accompanied by a power of attorney to receive grain and its processed products.

72. When cargo is received during the day by the same recipient using several invoices, a power of attorney is attached to the invoice for the last release for that day. Expand ▼The form of the consignment note (grain) (Form No. SP-31) corresponds. It is used to record operations for sending and receiving grain products to elevators, grain reception centers and other points for receiving grain products. The consignment note is an accompanying document for the delivery of grain products to collection points. It is issued in 4 copies: one remains with the warehouse manager (current), and three are given to the driver of the car.

At the procurement point, the actual accepted test weight and quality of the product (grade, contamination, humidity, etc.), price and amount are entered in the invoice.

One copy of the completed delivery note remains at the grain collection point, and two signed copies are returned to the driver.

When returning to the organization, the driver gives the warehouse manager (current) one copy of the invoice to confirm the delivery of products to the procurement point, and attaches the other as a report on the work performed to ().

When using outsourced transport, two copies of the invoice are handed over to the transport organization, one of which is then attached to the invoice for the transportation of goods. All invoices for shipping products are registered by the current manager in . The invoice has the lines: - date - Date of preparation - Organization - OKPO code - Car brand - State license plate for the waybill N - Organization - owner of the vehicle - Name, address, telephone number - Driver (last name, first name, patronymic) - Type of transportation - Customer (payer) name, address, telephone number - Shipper (name, address, telephone number) - Loading point (address) - Department

Filling out the register according to SP-1 form

In the header of the document you must indicate the following information:

Registry number.
The date this form was completed.
Company name and OKPO code.
Department, brigade number, unit.
Sender and recipient of products.
Combine operator's name.
Full name of the driver (tractor driver).
The name of the product that is sent from the field.
Make and number of the combine or other harvesting machine.

Then they fill out a table where they enter all the information about the received grain from the field (which of the workers, when and what records, we indicated in the section above):

Field no.
No. of the combine or other vehicle.
The bunker mass of products that was received from the combine operator.
Combine operator's signature when unloading grain.
Driver's signature when receiving grain.
Gross and net weight of products transferred to the warehouse or warehouse.
Signature from the warehouse/factory that the products have been accepted.
Driver's signature when unloading products.

The table continues on the reverse side. It is filled out in the same way. At the end, you must summarize the net weight, indicate the price and the resulting value, as well as the code for synthetic and analytical accounting.

Consignment note in the form SP-31 grain

Accounting documents Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media. networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week > > > February 18, 2021 Documents and forms will help you: “SP-31 consignment note for grain” is used for transportation of the specified agricultural products to the place of storage, processing, as well as to other points of acceptance of this type of product.

From our article you will learn what this document looks like and how it is formatted.

When transporting agricultural products, it is recommended to use a special consignment note for grain. The form of this primary document is unified; it was approved by Decree of the State Statistics Committee dated September 29, 1997 No. 68. Until 2013, the use of waybill SP-31 was mandatory.

However, after the adoption of the new accounting law, the need to use unified forms was abolished.

You can develop such a form yourself.

It is only important that it contains the required details for such a document (Art.

9 of the Law of December 6, 2011 No. 402-FZ).

But since the SP-31 consignment note already contains all these details, and in addition, it contains columns reflecting the specifics of grain acceptance, it continues to be actively used.

In this case, each user can add some of their own data to the form, for example, provide a place to display encrypted information or place their logo, etc.

d. The consignment note form SP-31 is issued when transporting grain products to their acceptance points. These can be grain receiving enterprises, elevators, etc.

According to the rules, the invoice should be issued in 4 identical copies, with 1 remaining with the person responsible for loading the grain, and the remaining ones transferred to the driver of the vehicle. At the grain procurement point, the following factual data is filled in the form:

test weight;
quality characteristics of grain products;
price;
batch cost.

Of the 3 invoices received at the grain point, one remains in place, and 2 are handed over to the driver.

When returning to the base, the driver attaches 1 of 2 completed copies of the waybill (Bill of Lading) to his waybill, and the other is given to the same person responsible for loading grain, who wrote out 4 copies of the BW when the vehicle left for the grain receiving enterprise. If hired vehicles were used, the driver gives 2 copies of the TTN to the accounting department, and subsequently one of the completed SP-31 forms is attached to the invoice for motor transport services and handed over to the customer. The travel form can be seen in our article.

We recommend reading: Does the consumer protection law apply to legal entities?

The SP-31 form is very similar to the regular TTN form, but still has its own features. Therefore, when transporting grain products, it is recommended to use only this form. The current SP-31 form can be downloaded on our website: Read more about the types of documents used to confirm the costs of delivering goods other than grain in the material.

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On approval of Recommendations for filling out industry forms of accounting documents for grain and products of its processing (does not require state registration)

All business transactions with grain and products of its processing are formalized with primary documents at the time of business transactions, and if this is not possible, immediately after their completion.4.

Filling out industry-specific forms of accounting documents for grain and its processed products is done in handwriting or using technical means. Erasures and unspecified corrections are not allowed in the text and digital data of accounting documents.

Errors in accounting documents are corrected as follows: the incorrect text is crossed out and the corrected text is written above the crossed out text. Crossing out is done with one horizontal line so that the correction can be read. Correction of an error in an accounting document is indicated by the inscription “corrected”, confirmed by the signature of the persons who signed the document and the date of correction.5.

Taking into account the nature of the business transaction and the requirements of regulatory documents, additional details may be included in the primary accounting documents. The entry of additional details is documented in the relevant organizational and administrative document of a legal entity or individual entrepreneur. At the same time, all details of industry-specific forms of accounting documents approved by the Russian State Agricultural Inspectorate remain unchanged.

Removing individual details from industry-specific forms of accounting documents is not allowed.

It is allowed to enter additional lines and change the size of the column.6. To control and streamline the processing of data on business transactions with grain and products of its processing, consolidated accounting documents (registers, quantitative and qualitative accounting journals, etc.) are compiled on the basis of primary accounting documents.

Consolidated accounting documents are compiled on paper or electronic media.7. The head of a legal entity and an individual entrepreneur have the right to approve by order or regulation the primary accounting documents used to formalize business transactions with grain and products of its processing, for which industry-specific forms of accounting documents are not provided.

Where to find form SP-31

The SP-31 form is very similar to the regular TTN form, but still has its own features. Therefore, when transporting grain products, it is recommended to use only this form.

The current form SP-31 can be downloaded from our website:

For more information about the types of documents used to confirm costs for the delivery of goods other than grain, read the material “Confirmation of transport costs - with what documents?”

Accountant's Directory

This form is necessary for carrying out quantitative and qualitative accounting of grain by organizations involved in the sale of these products (clause.

3 The procedure for accounting for grain and products of its processing, approved by Order of the Russian State Grain Inspectorate dated 04/08/2002 N 29).

Thus, the consignment note in form N SP-31 is drawn up by the sender (supplier), regardless of who enters into a transportation agreement with a motor transport organization - the supplier or the buyer. Recommendations for filling out No. 20 do not provide line-by-line explanations for filling out the form, including the line “Customer/Payer”. At the same time, the consignment note in form N SP-31, in addition to the specified line, also contains the lines: “Organization”, “Organization - owner of the vehicle”, “Consignor”, “Consignee”, which in practice do not cause difficulties in filling out.

According to Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, the seller acts as a supplier and undertakes to transfer goods to the buyer in accordance with the terms of the agreement.

1 tbsp. 785 Civil Code of the Russian Federation, art. 2 of the Federal Law of November 8, 2007 N 259-FZ “Charter of Road Transport and Urban Ground Electric Transport”, Art. 2 of the Federal Law of January 10, 2003 N 18-FZ “Charter of Railway Transport of the Russian Federation”). According to Art. 702, paragraph 1, art. 779 of the Civil Code of the Russian Federation, such a party as the customer is present when concluding contracts for construction or provision of services (Art.

Consignment note sp 31

Document form at the link: https://www.consultant.

ru/document/cons_doc_LAW_57706/0efc766a38cc6d0d305e9461f38b1f7b6e00f08b/. The document must indicate each type of alcoholic beverage in a separate order, indicating the quantity and date of bottling. Additionally, the sender will need to provide documents confirming the quality of the product and its compliance with all standards and rules.

When an invoice is filled out, the details of the two parties, the sender and the recipient, and the date of the agreement for the delivery of products are indicated.

A sample grain invoice can be found by following the link: https://www.consultant.ru/document/cons_doc_LAW_27937/2d1385f0ef3e6d30b7ad9ba1cbae3d9e1766ca93/.

To supply grain, you need to fill out the SP-31 invoice. Form 31 is filled out in four copies.

The first copy 31 is transferred to the warehouse manager.

The driver gives the second copy of the invoice 31 to the bread collection point, the third and fourth cans 31 are certified by authorized persons and returned to the carrier. The third invoice form 31 is transferred to the manager of the warehouse, and the fourth copy 31 is attached to the waybill for the supply of grain. Sample invoice SP-31 It is important for the shipper to know when the SP-33 invoice is issued and for what type of products.

Form 33 is filled out when raw materials are delivered.

A sample bank can be found by following the link: https://www.consultant.

ru/document/cons_doc_LAW_27937/d6d793c918c8659e3369e3516b3028c7bc1f0052/, as amended by the ninth article of the Federal Law of 06.12.2011 No. 402 F3 “On Accounting”, at the link: https://docs.cntd.ru/document/845702060. To deliver goods, accountants use a primary document such as bargaining 12.

Tender 12 is filled out in two copies. Each party must have copies of the invoice.

In column bargaining 12 “Shipping organization” write down the company name, attributes (details), and contact information. Bargain 12 is certified with seals and signatures of the parties.

Column Bargaining 12 “Bases” is required to be filled out, as it indicates and controls the conditions of cargo shipment.

Information about the SP-1 form

The SP-1 form was approved and put into operation by the State Statistics Committee, or rather, by Resolution No. 68 of September 29, 1997. Until the end of 2012, the form was mandatory for use by companies engaged in agriculture (growing and selling grain or other agricultural products). Federal Law No. 402 “On Accounting” abolished the mandatory use of unified forms from January 2013.

Organizations received the right to independently decide which forms of primary accounting documents they will use: unified or those that they developed independently. Any choice must be recorded in the accounting policy of the business entity. For this purpose, management issues an appropriate order.

However, the convenience of unified forms is difficult to dispute, which is why many organizations choose to work with them.

Filling out the consignment note sp31 for the transportation of grain

For example, if there are a lot of them.

In this case, it is necessary to draw up a consignment note in form TORG-12 and make a link to it from the commodity section of the TTN form 1 T. After which the completed form TORG-12 becomes an integral part of the consignment note form T 1. The number must be indicated on its first page and date of TTN form 1 T.

In TTN T 1, the transport section is intended to reflect information about road transportation, including detailed information about the cargo and the carrier.

In the “Customer” field of the transport section of TTN T 1, you must enter data about the customer of the road transportation.

It can be any party to the transportation – the shipper or the consignee. According to the TTN, the sample filling requires signing by three parties to the road transport: the consignor, the carrier and the consignee.

Certain signatures are required from each participant in road transportation.

On the part of the shipper, the document is signed by:

the responsible person who authorized the shipment of goods or other goods and materials;
Chief Accountant;
the employee who carried out the shipment.

On the part of the motor carrier - the driver or other person responsible for the transported property.
On the part of the consignee - the responsible person who accepted the cargo from the road carrier.

For the TTN, see the sample filling in the window, the document can be downloaded: Depending on the nature of the cargo, the document must be drawn up in three or four copies.

If the cargo is of a non-commercial nature.

In this case, it is enough to fill out the TTN T 1 on three forms - one for each party to the road transportation.

If the cargo is of a commercial nature.

In this case, TTN T 1 must be drawn up in four copies - for the sender (first copy), for the recipient (second copy), and also two copies for the road carrier.

A sample TTN form 1 T according to the standard form from Decree No. 78 dated November 28, 1997 can sometimes not be completed.

There are two reasons for this.

Consignment note in the form sp-31 grain

to the selling organization.

This rule also applies when the buyer hires a freight carrier himself. Upon acceptance, a quality test is carried out, grain is weighed, based on the results of which information is entered into the TTN about how much grain is accepted and whether it corresponds to the declared quality. The data is entered by the recipient. We talk about how and who fills out the consignment note in various situations in this material.

The supplier creates 4 copies of SP-31:

one form remains with the supplier; three forms are attached to the waybill and handed to the driver of the vehicle.

We recommend reading:

The driver provides documents to the person responsible for receiving grain at the unloading point.

The forms are signed by the recipient of the cargo, one of them remains at the destination, and two are returned to the supplier. Procedure for filling out the form: The TTN number must be entered in accordance with the supplier’s internal accounting documents. The date of preparation of the invoice is indicated.

In the “Organization” column the name of the transport company performing the transportation is indicated. In the column “Organization that owns the vehicle,” the carrier company that owns the vehicle and its details must be indicated. The “Driver” column contains information about the vehicle driver.

“Customer/payer” – the customer is the enterprise that has entered into a transportation agreement with the transport company.

In the line “Consignor” the details of the seller of agricultural products are indicated. The line “Loading point” contains information about the place of grain shipment; the details of the workshop and team that carried out the shipment are also indicated. The consignee is the buyer or another organization carrying out acceptance on the basis of an agreement with the buyer; his details must be indicated in the column.

“Unloading point” is the destination to which the cargo is sent. Next, fill in information about the cargo (procurement point):

name of product (type of grain crop);

By what standard is it compiled?

Today, the SP-31 form is not mandatory for use ; its contents are advisory in nature. An enterprise can develop its own form for such a document. It is important that the form includes all the necessary details in accordance with Article 9 of Federal Law No. 402-FZ of December 6, 2011.

The SP-31 form includes the corresponding columns, so most enterprises use it, including additional information at their discretion.

Why do we need transport and waybills and invoices, and how do these documents differ?
Features of drawing up and filling out the TTN when picking up goods by the buyer.
Features of working with TTN in EGAIS: how to find it and check it, how to correctly confirm the invoice?
In what cases is an international CMR consignment note required and how to issue it?
Special types of consignment note: for raw materials SP-33, for animals SP-32 and others.

Can other forms of TTN be used?

The form of the accounting document can be any , approved by an internal order of the legal entity.

At the same time, it will not be possible to use the unified form 1-T, since according to Resolution of the State Statistics Committee of the Russian Federation dated September 29, 1997 N 68 in the primary accounting document for the transportation of agricultural products, incl. grain, the document includes a procurement point containing information about the test weight and quality of the product.

Consignment note grain sample filling

Standard interindustry form N SP-31".doc

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We talked about what form No. 1-T “Consignment note” is used for in our consultation. Using the link provided in this material, it will be possible to use the consignment note for 2021. We will provide a sample filling for the TTN.

TTN form No. 1-T was approved by State Statistics Committee Resolution No. 78 dated November 28, 1997. For the new TTN sample 2021 Excel, please use the link below.

Although one can hardly call this form new. After all, from the moment of its approval, i.e.

That is, since 1997, this form has not changed. The new one can rather be called the bill of lading form, which was later approved by Government Decree No. 272 of April 15, 2011.

Resolution of the State Statistics Committee dated November 28, 1997 No. 78, which approved the TTN form, does not contain the procedure for filling out the form. It is only indicated that the TTN is intended to account for the movement of inventory items and payments for their transportation by road, and that it consists of 2 sections (commodity and transport). A brief procedure is also provided that describes the purpose of each copy of the consignment note.

It is assumed that filling out the TTN should not cause any particular difficulties for compilers. Let us remind you that form No. 1-T is not mandatory for use.

Standard interindustry form sp 31

3 The procedure for accounting for grain and products of its processing, approved by Order of the Russian State Grain Inspectorate dated 04/08/2002 N 29).

Under a contract for the carriage of goods, there are parties to the contract called “Carrier” (cargo carrier) and “Buyer” (consignee) (clause

1 tbsp. 785 Civil Code of the Russian Federation, art. 2 of the Federal Law of November 8, 2007 N 259-FZ

“Charter of road transport and urban ground electric transport”

, Art.

2 of the Federal Law of January 10, 2003 N 18-FZ

"Charter of railway transport of the Russian Federation"

According to Art. 702, paragraph 1, art. 779 of the Civil Code of the Russian Federation, such a party as the customer is present when concluding contracts for construction or provision of services (Article 702, paragraph 1 of Article 779 of the Civil Code of the Russian Federation). As we can see, from the norms of the Civil Code of the Russian Federation it follows that there can be a “customer of transportation”, but not a “customer of grain”.

Therefore, in the line “Customer/Payer” of form N SP-31, the customer of the transportation service must be indicated (in the situation described in the question, this is the seller organization that enters into an agreement with the transport organization). In addition, the purpose of the consignment note in form N SP-31 is similar to the consignment note in form N 1-T, which is filled out by shippers during normal transportation (clause 71 of Methodological Recommendations No. 26, Letter of the Federal Tax Service of Russia dated July 22, 2011 N ED-4-3/ [email protected] )

Is seal spacer required for TTN SP 31 grain

Taxes.

Pravo” No. 37, October 2011 Impeccable document flow with a new waybill Scheme No. 2.

Transportation is ordered by the buyer Situation. The buyer picks up the cargo at his own expense and engages a third-party carrier for delivery. Delivery takes place from the supplier's warehouse.

“SP-31 grain consignment note” is used when transporting the specified agricultural products to the place of storage, processing, as well as to other acceptance points for this type of product. From our article you will learn what this document looks like and how it is formatted.

Form of waybill for grain transportation Rules for using waybills SP-31 Where to find form SP-31 When transporting agricultural products, it is recommended to use a special waybill for grain. The form of this primary document is unified; it was approved by Resolution of the State Statistics Committee dated September 29, 1997 No. 68.

Until 2013, the use of the SP-31 consignment note was mandatory. A" (since this organization is indicated as the shipper in the consignment note (grain) in form N SP-31), and the shipper is the Grain Producer (if this follows from the contractual relationship and the actual circumstances of the shipment).

Rationale for the position: Civil legal aspects Under the supply contract, the 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, household and other similar use (Art.

Next, fill in information about the cargo (procurement point):

name of product (type of grain crop);
at the place of departure, fill in the “Sent” column indicating the price and units of measurement;
At the place of receipt of the goods, the “Accepted” column is filled in.
variety, class, weediness, humidity (according to the results of the examination);

What is it for?

TTN is one of the primary documents for accounting of transactions occurring at the enterprise. The design of the SP-31 form records :

road transportation of material assets from the seller to the buyer, as well as the participation of a third party in them - the carrier company:
The CTN includes confirmation of the conditions of cargo transportation, the cost of transportation;
The main difference of the SP-31 form is the inclusion of information about the quality of transported agricultural products: name, class, presence of dirt and impurities, etc.

What are invoices for and how to prepare them correctly? Find out here.