Enterprises often give their products for storage in a public warehouse. These include commercial organizations that, as entrepreneurial activity are engaged in the storage of goods received from any goods owners, and provide storage-related services (clause 1, article 907, clause 1, article 908 of the Civil Code of the Russian Federation).
The relationship between the custodian and the bailor is built according to certain rules. The main one is that it is not necessary to draw up a contract in the traditional sense. The written form of the warehouse storage agreement is considered to be complied with if its conclusion and acceptance of the goods to the warehouse are certified by a warehouse document (clause 2, article 907 of the Civil Code of the Russian Federation). That is, in confirmation of the acceptance of goods for storage, the warehouse must issue to the goods owner one of the following documents (clause 1, article 912 of the Civil Code of the Russian Federation):
- warehouse receipt;
– double warehouse certificate;
- a simple warehouse certificate.
This list of documents is closed.
Warehouse documents certify the conclusion of a public contract (clause 2, article 908 of the Civil Code of the Russian Federation), under which the custodian is obliged to accept goods for storage from any commodity owner. At the same time, the warehouse is not entitled to give preference to one person over another, and the price of services and other conditions are set the same for all consumers (Article 426 of the Civil Code of the Russian Federation).
Warehouse duties are regulated by special rules. For example, in terms of checking goods upon receipt and during storage - Article 909 of the Civil Code of the Russian Federation. The relations of the parties apply general provisions on storage (Chapter 47 of the Civil Code of the Russian Federation). However, in warehouse documents, you can fix and additional agreements parties (clause 2, article 421 of the Civil Code of the Russian Federation).
The remuneration for storage is paid at the end of storage or in installments after the expiration of each storage period, unless a different procedure is established by the warehouse document (clause , article 896 of the Civil Code of the Russian Federation).
Forms of warehouse documents were not centrally approved. The legislator determined only their content.
Warehouse receipts
The Civil Code of the Russian Federation does not impose specific requirements on the warehouse receipt. It is issued to a specific bailor who has the right to pick up the goods from the warehouse. The issuance of a part of the consignment for it is not provided.
The warehouse receipt form is developed and approved by the warehouse independently (clause 4 PBU 1/2008). It can be drawn up in two copies - one for each of the parties.
This document is equivalent to an agreement, therefore, it must reflect all the conditions that are essential for storage agreements:
- the subject matter of the contract;
- data on the participants in the transaction, indicating the organizational and legal form of the custodian;
- characteristics of goods, allowing to determine their quantity (number of units or cargo items or measure - weight, volume) and external condition (clause 1 of article 909 of the Civil Code of the Russian Federation). After all, the custodian is obliged to return what he received, and in case of loss, shortage or damage to things - to compensate their owner for the losses caused (clause 1 of article 907, clause 1 of article 902 of the Civil Code of the Russian Federation);
- an indication of storage with depersonalization, if it is supposed (Article 890 of the Civil Code of the Russian Federation). If the storage period is not specified, it is determined by the moment the goods are demanded, which must also be indicated (clause 2, article 889 of the Civil Code of the Russian Federation);
- the amount of the custodian's remuneration or the procedure for determining it - the tariff for the period. After all, the storage agreement is reimbursable, and in public contract price refers to essential conditions(Clause 2, Article 426 of the Civil Code of the Russian Federation).
The cost of the goods is not required, since the reimbursement is made according to the current market prices. The basis is paragraph 3 of Article 393 of the Civil Code of the Russian Federation.
If, under the above conditions, the parties have not reached an agreement, the contract is not considered concluded (clause 1, article 432 of the Civil Code of the Russian Federation).
On the other hand, a warehouse receipt certifies the acceptance of goods for storage, that is, a business transaction. For this reason, it must contain the mandatory details established by paragraph 2 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ).
Note that the receipt certifies the placement of goods in the warehouse, but not the fulfillment of the storage agreement. Therefore, the completion of the relationship of the parties to this transaction requires separate registration. For this purpose, special details may be provided in the receipt (as in the secure receipt of the pawnshop, approved by Appendix No. 2 to the order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n) or a separate primary document can be drawn up.
Now let's answer the question of whether a stamp is needed on the receipt. For a double warehouse certificate, the seal of the warehouse is required by law (clause 1, article 913 of the Civil Code of the Russian Federation). With regard to other warehouse documents, there is no direct indication of the presence of a seal.
The current legislation does not require that the parties must certify their signatures in the contract with seals. But paragraph 1 of Article 160 of the Civil Code of the Russian Federation explicitly states that the seal in the contract is necessary if it is provided for by "law, other legal acts and by agreement of the parties.
And the parties, when concluding a contract, as a rule, insist on certifying it with seals, since a seal is a mandatory attribute commercial organization. And it is her imprint on the signature official proves that the original document comes from legal entity.
At the same time, the courts do not consider the seal in the contract to be a mandatory requisite if it is not provided for by law (decisions of the Federal Antimonopoly Service of the Volga District of January 29, 2010 No. A57-2837 / 2009, the Federal Antimonopoly Service of the West Siberian District of December 25, 2009 No. A27- 6075/2009).
Warehouse receipts
Warehouse receipts are securities.
Their commodity owner can transfer to third parties. As a result, new certificate holders acquire certain rights to the stored goods.
Goods accepted for storage under a double or single warehouse receipt may be subject to pledge during its storage by pledging the corresponding certificate (clause 4, article 912 of the Civil Code of the Russian Federation).
Double Warehouse Certificate
This document consists of two parts - a warehouse certificate and a pledge certificate (warrant). The named parts can be separated from one another. Moreover, each of them, even individually, is security(clauses 2, 3 of article 912 of the Civil Code of the Russian Federation). The certificate is drawn up in one copy.
The list of required details is the same for each part of the double certificate. It is established in Article 913 of the Civil Code of the Russian Federation and includes:
- name and location of the warehouse;
- the current number of the warehouse certificate according to the warehouse register;
- the name of the legal entity - the bailor and the location of the goods owner;
- name and quantity of the goods accepted for storage - the number of units and (or) cargo items and (or) the measure (weight, volume) of the goods;
- shelf life;
- the amount of remuneration for storage or the tariffs on the basis of which it is calculated, and the procedure for paying for storage;
- the date of issue of the warehouse certificate.
In addition, the warehouse certificate provides a field for a note on the pledge of goods (clause 3 of article 914 of the Civil Code of the Russian Federation). Both parts of the double warehouse receipt must have identical signatures authorized person and stamps of the warehouse.
Please note: a document that does not meet the requirements of Article 913 of the Civil Code of the Russian Federation is not a double warehouse receipt.
Parts of a double certificate can be transferred together or separately by endorsement to one or two different persons (Article 915 of the Civil Code of the Russian Federation).
The holder of both parts of the double warehouse certificate has the right to dispose of the goods stored in the warehouse in full. If you only have a warehouse receipt, you can dispose of the goods without the right to take them from the warehouse until the loan issued under the pledge certificate is repaid. The holder of only a pledge certificate can pledge the goods in the amount of the loan issued under the pledge certificate and interest on it (Article 914 of the Civil Code of the Russian Federation).
A public goods warehouse issues goods to the holder of a double warehouse certificate only in exchange for both parts of it (clause 1, article 916 of the Civil Code of the Russian Federation). Or in exchange for a warehouse certificate upon presentation simultaneously with a receipt for payment of the entire amount of debt under the pledge certificate (clause 2, article 916 of the Civil Code of the Russian Federation).
Please note: a double certificate, unlike other warehouse documents, allows you to receive a transferred batch of products from a warehouse in parts.
At the same time, in exchange for the initial certificates, he is issued new ones - for the goods left in the warehouse (clause 4, article 916 of the Civil Code of the Russian Federation).
Simple warehouse receipt
A simple warehouse receipt consists of one part. It is issued to the bearer, and this circumstance must be expressly stipulated in it (clauses 1, 2 of article 917 of the Civil Code of the Russian Federation). It is also a security.
The owner of the goods is not indicated in the certificate. Otherwise, it has the same details as the double. Make up a simple certificate also in a single copy.
Primary accounting documents
The Civil Code of the Russian Federation refers to federal laws and imposes special requirements on documentation storage operations in a warehouse, which have priority over "accounting" ones (this is indirectly confirmed by the decision of the Constitutional Court of the Russian Federation dated June 29, 2004 No. 13-P). Arbitrage practice confirms that the acts of acceptance and transfer of goods for storage and services rendered cannot replace warehouse documents. And not only in tax, but also in economic disputes (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of July 22, 2009 No. A82-6632 / 2008-99). However, warehouse documents provided for by the Civil Code of the Russian Federation do not provide document flow for such operations.
Indeed, after all, a single copy of the certificate is transferred from one person to another and eventually returned to the custodian. Therefore, to account for storage operations, primary documents certifying the transfer of goods and the provision of services are also required. Moreover, they are needed both for accounting and for tax accounting(Article 9 is drawn up in two copies by the financially responsible person of the custodian organization after the expiration of the storage period for goods when they are returned to the bailor (the first copy to the custodian, the second to the bailor). It indicates the cost of the services of the custodian.
The warehouse receipt is legal document, which does not have a commodity character and signs of a security, like a double warehouse certificate, its parts and a simple warehouse certificate. If there is a sales receipt, the goods cannot be pledged using this document.
In addition, civil law has not formulated clear requirements for a warehouse receipt. But for the effective application of the document in practice, it is desirable that its content meets the rules enshrined in Art. 913 of the Civil Code of the Russian Federation, which describes the content of a double warehouse certificate and information that must be indicated when transferring goods for storage. The warehouse receipt must necessarily indicate the name of its recipient.
Also, the warehouse receipt is not negotiable, so it cannot be transferred to another person by applying an endorsement.
Depending on the type of document issued by the custodian to the bailor, the type of return of the goods that were stored in the warehouse is also different.
In Art. 916 of the Civil Code of the Russian Federation reflects the procedure for issuing goods to the holder of a double warehouse receipt.
The goods can be issued to the owner only if he presents both parts of the double warehouse certificate to the keeper. That is, there is an exchange of goods for these documents, upon which the warehousing agreement is terminated and the contractual relationship between the parties is terminated.
If the owner of the goods cannot provide the warehouse with a pledge certificate, then he can receive the goods only if he has a document confirming the payment of the debt under the pledge certificate.
In the event that the warehouse returned the goods to the owner without providing them with a pledge certificate and a receipt for payment of the debt under the pledge certificate, the responsibility to the creditor - the owner of the pledge certificate regarding the repayment of the loan amount lies with the warehouse.
The Civil Code of the Russian Federation does not provide special order issuance of goods on a simple warehouse certificate. In this case, you can also use the procedure similar to that which takes place when issuing goods under a double warehouse certificate, as indicated in Art. 916 of the Civil Code of the Russian Federation.
The warehouse is obliged to return the goods to the owner in exchange for a simple warehouse receipt, which was not used by its holder as collateral when obtaining a loan.
The holder of a simple warehouse receipt, which was used as collateral, must fully repay the debt to the creditor, including interest. And only after that, having provided a certificate and a document confirming payment to the employees of the trading warehouse, receive the goods back.
As in the case of a double warehouse receipt, a warehouse will be forced to incur a debt obligation to the lender if it releases the goods to the holder of the certificate pledged to obtain a loan and has not repaid the debt to the creditor.
The Civil Code of the Russian Federation does not give an explanation of how the process of issuing goods from a warehouse according to a warehouse receipt takes place. It is obvious that the issuance of goods by the warehouse in this case is carried out in exchange for a receipt presented by its holder. A similar procedure is applied in practice by analogy with the issuance of goods according to other documents.
Thus, the written form of the storage agreement in the warehouse is considered to be observed if the conclusion of the agreement and the acceptance of the goods into the warehouse in accordance with Art. 912 of the Civil Code of the Russian Federation are certified:
Double warehouse certificate;
Simple warehouse certificate;
Warehouse receipt.
warehousing agreement certificate
Annex 2
to the Regulations on the establishment and
functioning of customs
warehouses owned by
are the customs authorities
______________________ (Name customs authority)
WAREHOUSE RECEIPT No. _________
Issued "__" ______, in that of _________________________________
(name of person,
______________________________________________________________________
placing goods in the warehouse, its location (residence),
TIN)
on the basis of a warehouse storage agreement dated ______________ No. ______
accepted for storage at the customs warehouse located at
____________________________, the following goods placed under
customs regime customs warehouse according to customs declaration No. _________:
| no. p/p | Quantity of goods | Goods storage period, days | ||||
| Places | Gross weight, kg | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Number of additional sheets of the warehouse receipt _____________________
Acceptance of goods for storage Issue of goods from the warehouse
___________________________________
SUPPLEMENT SHEET _____ TO WAREHOUSE RECEIPT No. _________
| no. p/p | Name of goods accepted for storage | Quantity of goods | Estimated cost of goods, rub. | Goods shelf life, days | Type and number of the document on the basis of which the goods were released from the warehouse ( customs declaration, transit declaration, etc.) | |
| Places | Gross weight, kg | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Acceptance of goods for storage at the warehouse Issuance of goods from the warehouse
Handed over the goods for storage _______________________ ___________ Goods issued _______________________ ___________
surname, date of issue surname financially
and number of the power of attorney) of the responsible person)
Received goods for storage _______________________ ___________ Goods received ______________________ ___________
surname financial surname, date of issue
responsible person) and the number of the power of attorney)
Order
issuing a warehouse receipt
1. The set of forms "Warehouse receipt" and "Additional sheet to the warehouse receipt" consists of three bound sheets made on self-copying paper A4 (210 x 297) with the required degree of protection and with the serial number of the set indicated on the reverse side of the form in the bottom left corner.
2. A set of blank warehouse receipts and additional sheets to it are filled in Russian, by hand (in a way that does not allow making changes without visible signs of such changes), either on a printing device or on a typewriter. Free lines are crossed out.
3. When goods are accepted for storage, the warehouse receipt is filled in by the financially responsible person of the subdivision that ensures the operation of the customs warehouse on the set of forms "Warehouse receipt", and, if necessary, additionally on the set of forms "Additional sheet to the warehouse receipt".
The warehouse receipt is registered in the Warehouse Journal
receipts. The registration number is formed according to the following scheme:
XXXXX / XXXXXX / XXXXX
------------------,
1 2 3
Where 1 - the first five characters of the code of the customs authority, the owner of the customs warehouse;
- 2 - day, month and last two digits of the year (corresponds to the date of acceptance of goods to the customs warehouse);
- 3 - serial number according to the Register of warehouse receipts.
The form of the Register of warehouse receipts is established by the customs authority - the owner of the customs warehouse and reflects it in the procedure for using the customs warehouse.
The warehouse receipt and the additional sheet(s) to it are signed by the financially responsible person of the subdivision that ensures the operation of the customs warehouse, as well as the person placing the goods for storage in the customs warehouse (his authorized representative).
Warehouse receipt (three copies) is certified by the stamp of the customs authority - the owner of the customs warehouse.
The warehouse receipt and, if necessary, the additional sheet(s) to it are issued in three copies, which are distributed as follows:
- - the first copies are transferred for storage to the accounting and financial expertise subdivision of the customs authority;
- - the second copies are stored in a customs warehouse;
- - third copies are transferred to the person who placed the goods for storage in the customs warehouse (his authorized representative).
4. When goods are released from the customs warehouse, the fact of issue is certified on the second and third copies of the warehouse receipt and additional sheets to it by the financially responsible person of the unit that ensures the operation of the customs warehouse, as well as the person to whom the goods are issued from the customs warehouse (his authorized representative).
The second and third copies of the warehouse receipt and additional sheets to it are transferred to the accounting and financial expertise subdivision of the customs authority according to the register.
© We draw Special attention colleagues on the need to refer to "
Which issues a goods warehouse in confirmation of the acceptance of goods for storage.
Yes, Art. 912 of the Civil Code of the Russian Federation provides for the following types of warehouse documents:
- warehouse receipt.
The peculiarity of the first two types is that they are securities (, each of its two parts and) (clause 3 of article 912 of the Civil Code of the Russian Federation). Accordingly, they can be transferred (sold) to other persons by endorsement (Article 915 of the Civil Code of the Russian Federation).
It is not a security and cannot be transferred to other persons by endorsement. Upon presentation of the warehouse receipt to the goods warehouse, the latter issues to the bailor his goods (handed over for storage).
Drawing up is provided for in the case of storage of goods in a warehouse (paragraph 2 of Chapter 47 of the Civil Code of the Russian Federation).
A warehouse is recognized as an organization that carries out the storage of goods as an entrepreneurial activity and provides services related to storage (Article 907 of the Civil Code of the Russian Federation). The other side - the owner of the goods, who uses the services of a warehouse, is called the bailor.
A comment
The services of a warehouse are used, as a rule, by organizations and entrepreneurs who store goods within their commercial activities before it is sold or put into production. For other types of storage, for example, when storing personal property under a storage agreement, other documents may be issued - a safe receipt, a receipt, a certificate, a numbered token (number), etc. (Article 887 of the Civil Code of the Russian Federation).
The peculiarity (including the warehouse receipt) is that a rule has been established - the written form of the warehouse storage agreement is considered to be observed if its conclusion and acceptance of the goods to the warehouse are certified by the warehouse document (clause 2 of article 907 of the Civil Code of the Russian Federation).
The warehouse receipt form is not approved in the composition unified forms primary accounting records. At the same time, Order No. 73 of the Federal Customs Service of the Russian Federation dated January 13, 2011 approved the form of a receipt for the acceptance of goods for storage at the temporary storage warehouse of the customs authority. Order of the Federal Customs Service of the Russian Federation dated March 25, 2011 N 635 approved the Instruction on the procedure for filling out a receipt for the acceptance of goods for storage at the temporary storage warehouse of the customs authority.
The warehouse receipt form, approved by the above documents, can be used by warehouses as a sample. So, in the warehouse receipt it is recommended to indicate:
Name and address of the warehouse
Date of issue of the warehouse receipt and its number
Warehouse contract details
Name of product
Quantity of goods
Product shelf life
Details of the document according to which the goods were issued from the warehouse to the bailor
Signatures of responsible persons
The transfer of goods to the warehouse is reflected in the bailor's accounting as a movement in analytical accounts (sub-accounts), since such a transfer does not entail the transfer of ownership to the custodian. For the transferred goods, the warehouse issues a warehouse receipt to the bailor. For example, the chart of accounts provides for an analytical account 41-1 "Goods in warehouses", which can be used to reflect this operation in accounting.
Return of goods from the warehouse is made upon presentation of a warehouse receipt. In this case, the receipt of goods is also reflected in the bailor's accounting records as a movement in analytical accounts.
By itself, the transfer of goods to the warehouse and its return from the warehouse does not affect tax liabilities.
The cost of storing goods and related services (for example, loading and unloading) are recognized as an expense in the usual way.
The bailor may sell the goods in the warehouse by concluding a contract of sale with the buyer. In this case, he will need to arrange the return of goods from the warehouse (with the presentation of a warehouse receipt). At the same time, the bailor may instruct the warehouse to transfer the goods to the buyer or a transport organization (for delivery to the buyer).
Historical reference
The concept of "warehouse receipt" was introduced on March 1, 1996 with the adoption of the second part Civil Code Russian Federation ( Federal Law No. 52-FZ of November 30, 1994).
The State Duma of the Russian Federation considered the project federal law N 98048131-2 "About double and simple warehouse certificates". By Resolution of the State Duma of the Federal Assembly of the Russian Federation of November 7, 2007 N 5286-4 of the State Duma, it was withdrawn from consideration as containing many contradictions with the provisions of the Civil Code of the Russian Federation.
