Invoice filling samples. Rules for filling in the consignment note

The activities of organizations in many matters are subject to close monitoring and are regulated by many rules. One of them is samples of filling out a waybill, invoice, and other primary documentation. In order for the company to fully comply with the requirements of the law, when filling out these documents, you must follow the established instructions. This article discusses samples of filling out a waybill and other accompanying documents, their purpose, structure and meaning in the activities of organizations.

Primary documentation and its purpose

All operations in the activities of the company should be documented and reflected in tax, accounting and management accounting. In the future, all these data are systematized, summarized, analyzed and used by various users for a variety of purposes. The most important of them is reporting on the results of financial and economic activities to regulatory authorities.

The category of primary documentation includes a number of documents intended for registration of certain events in the commercial life of the company. Their distinguishing feature is the filling at the time of the operation or immediately after it. The primary documentation is evidence that the operation was indeed completed. Such a document includes a consignment note, a consignment note (TTN), an invoice, a specification, a receipt and expenditure cash order, and some other documents.

Purpose of the consignment note

A waybill is a primary transfer document that is drawn up at the time of delivery of the goods to the buyer by the supplier. Indicates the sale of goods. It should be issued in two or more copies. Additional securities are drawn up if the goods are purchased on credit or leasing, with the participation of a commission agent, agent, as well as using state subsidies or budget funds. One copy is supposed to be left with the supplier, the second is intended for the buyer, the third - for the bank, another financial organization, intermediary, budget institution.

Any trade operation of legal organizations and entrepreneurs should be accompanied by a bill of lading. The form, sample fill and appearance features of the document may vary slightly. The legislation provides for several design options. But there are also requirements under which all samples for filling out consignment notes should be suitable.

Waybill design options

Organizations can take a different look at events that occur in their daily activities. This also applies to samples of filling out a waybill. The following is a list of options that the company can take advantage of:

• Use of the official unified form TORG-12. Why re-create a bicycle if it has been invented long ago? TORG-12 is suitable for organizations with any legal form, working in all areas and with any goods. Moreover, the official form was developed taking into account all the requirements of regulatory authorities, with the wishes of companies for convenience and simplicity. All versions of 1C electronic databases that are used by accountants to work with company accounts are equipped with TORG-12 standard forms.
• Development and approval of its own form, taking into account the needs of the organization and all legal requirements. For the convenience of internal users, some organizations make corrections to TN and supplement it with necessary columns, tables, and details. This is not prohibited by law if the amendments do not change the essence of the document, and it still satisfies users with the information sought.
• The use of the unified form of the UPD (Universal Transmission Document), which simultaneously plays the role of a waybill and invoice, is relevant for organizations that are VAT payers. Convenience lies in the eliminating need for a separate printing of the invoice, which saves time, office space for storing papers, material assets (paper and toner), reduces the risk of errors and discrepancies in the package of documents for one business transaction, as well as the risk of losing its components parts during storage.
• Using the electronic version of documents. Some modern companies have long switched to electronic document management. The requirements for electronic invoices are the same as for paper invoices. To use this form of workflow will have to acquire an electronic signature.
• Use of standard magazine books. Printing houses issue a huge number of books with forms of primary documents, including consignment notes. IP fill pattern is preferred exactly this way, since it does not require special knowledge in accounting and the use of computer equipment. This applies to entrepreneurs whose work process has little to do with office activity - market pavilion traders, traveling entrepreneurs, and others.

Consignment note: instructions for filling

TN must comply with the requirements of the tax service. The process of its execution is regulated by the provisions of accounting and regulatory legal acts of regulatory authorities. This document should contain a number of mandatory details:

• number and date of preparation of the document;
• names and addresses (actual and legal) of the consignor and consignee;
• TIN, current account, information on the basis of the transaction (agreement, specification, their number and date);
• list of shipped items, the amount of each item, unit of measurement, unit cost, total amount for the item, total amount for the entire list, VAT interest rate and its monetary value;
• surnames and initials of the persons responsible for the operation: who shipped from the warehouse, who gave this order, who received it;
• printing of the parties, if they are used in activities (some IEs operate without printing)

Waybill

Another document of a standard package for a transaction is a bill of lading. It is used in case of participation in the sale-purchase process of inventory items of your own road transport or third-party carriers. It is necessary both for reimbursement of expenses on fuel and lubricants, and to confirm the legality of the cargo during transportation of the traffic police, and to prove the legitimacy of the provision of transport services.

In organizations at the moment two forms of waybills are used in parallel. The blanks and sample fill are completely different. The composition of the details is almost identical, but is reflected differently in the document. The most important difference between the forms of TTN and 1-T is the absence in the second section with the list of goods.

Rules for filling in the consignment note

The waybill contains two sections. The first indicates the following transaction information:

• date and number of the document;
• consignor and consignee, their actual addresses, bank details, information on the basis of the transaction;
• the place where the goods are delivered;
• a tabular section with a list of goods, their cost, number of places, availability and type of packaging, units, weight;
• the surname and initials of the officials who authorized and made the release of the goods, their signatures and the seal of the sending company;
• position, surname and initials, carrier signature;
• position, surname and initials, signature of the person who accepted the goods and the seal of the recipient.

The second section of the TTN contains information about the car carrying out the transportation and its driver. This part of the form should indicate:

• make, model, registration number of the car;
• Name of the driver, his signature in the columns on the acceptance of the goods for carriage, indicating the number of seats and on the delivery of the goods to the recipient;
• other information informing about the characteristics of the cargo - toxicity, explosiveness, radioactivity and so on.

Differences in the new 1-T form

When transported on their own by organizations, the above-described sample of filling of the TTN is used. A bill of lading form 1-T is used in cases where the carriage is carried out by a third-party organization or private driver. Without it, it is impossible to prove the existence of a contractual relationship with a driver or a transport company, respectively, it is impossible to write off the costs of paying for their services in accounting and tax accounting.

The main difference between these two forms is that Form 1-T does not contain a commodity section and detailed information about the cargo being transported. You can specify in it only the number of places, features of the cargo and packaging, as well as the declared value.

What to follow when filling out?

The following is a list of legislative decisions regarding the design of the above documents:

• Government Decision No. 272 ​​of April 15, 2011 - approval of Form 1-T.
• Letter of the Ministry of Finance of November 6, 2014 - on the recognition of contractual relations between the carrier and the customer;
• Letter from the Federal Tax Service of March 21, 2013 - on the use of TTN forms in calculating income tax;
• Resolution of the State Statistics Committee No. 132 of December 28, 1998 - approval of the TORG-12 form.

Why is it necessary to fill out the primary documents correctly?

Any commercial organization operates for profit. Of its amount, she is obliged to pay taxes and other contributions in favor of the state. The calculation of their amounts depends entirely on the correctness of registration of the primary documentation. If at the same time mistakes were made or violations were found, subsequently the organization may be taxed more than planned. For example, if documents confirming expenses that the organization is entitled to deduct from the tax base are incorrectly executed, the Federal Tax Service may not recognize them. In this case, the organization will be forced to bear the costs out of its own pocket, and not by including them in the final cost of the product.

Sanctions for the absence or incorrect filling of documents

The lack of copies of primary documents may cause a wave of unscheduled inspections by the Federal Tax Service. Each violation found may be fined. In the event that the tax service has found fraud, criminal intent or attempted tax evasion in errors or lack of documentation, the organization will face more unpleasant consequences - fines, tax sanctions, administrative and criminal liability provided for in the articles of the relevant codes.