A bill of lading is a primary accounting document. It serves as an excuse for the write-off of goods and materials by the seller and for the registration of goods by the buyer.
Form TORG-12 has a unified form, which was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. Since 2013, organizations have the right to develop their own form of waybill, but it must contain all the necessary details.
Form and sample of consignment note TORG-12
Sample
Rules for filling out the TORG-12 form
Since the consignment note is checked by the tax authorities for VAT deduction, all the main columns in it must be filled out correctly:
The waybill is filled in by an authorized person (accounting officer, manager, salesperson, etc.). The data on the goods and on the consignor in the waybill must be identical to the data on the invoice.
Note
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If necessary, you can add additional fields, columns to the form, and even create your own invoice form, but with all the necessary fields.
If, after filling out TORG-12, an error or typo is found in it, it can be corrected by carefully crossing out the incorrect one and entering the correct data, certifying them with a signature and the date when the changes were made. If there are many errors, the invoice is canceled and a new one is drawn up.
The waybill TORG-12 is issued in two copies: one remains with the buyer, the other with all signatures is transferred to the supplier.
An example of a consignment note TORG-12 in electronic form
The legislation allows the use of the electronic form of the consignment note (part 5 of article 9 of the federal law of December 6, 2011 No. 402-FZ). Filling it out is no different from filling out a paper form. Forms of XML-files of electronic documents are approved by Orders of the Federal Tax Service of Russia on 21.03.2012 NMB-7-6/ [email protected] and MMB-7-6/ [email protected] from 30.01.2012.
Such invoices are also submitted to the tax authorities in electronic form.
Electronic forms of consignment notes are certified with an electronic signature.
To use it, you must obtain a certificate and permission confirming the right of an authorized person to make electronic signatures.
On an electronic copy of TORG-12, one signature from the supplier and the buyer is sufficient. However, the names and positions of responsible persons are also indicated.
Electronic documents are sent via the Internet. The driver carrying the goods is issued a bill of lading in the form 1-T, which lists all the goods and their characteristics.
If the goods are being transported by an intermediary organization, then in the TORG-12 electronic form, the seller sets the number and date of the TTN, and the buyer fills in the data of the power of attorney for the transportation of goods and the "Cargo received" column, assuring them with his electronic signature.
The archive of electronic documents must be located on a separate computer (for example, in the accounting department) or on a special company server.
