Organizations are created for profit, for which they sell their goods or provide services. Also in the process of their work, they incur certain costs, pay for services, buy various means of work, raw materials, materials and other necessary products. Individual entrepreneurs and legal entities must maintain various forms of accounting, record profits and expenses. The whole process should be reflected in the documentation in the manner prescribed by law. This article discusses the primary documents, the TORG-12 consignment note , the rules for filling out, the form and form, its purpose and the requirements of inspection inspections.
Organization Documentation
In the process, organizations perform a variety of operations. All of them should be fixed for different purposes and users. Some documents can be executed in free form, some have an established standardized template, others apply certain requirements, but the company can develop the form used on its own. So, depending on the purpose of the documents and the information reflected in them, there are several types:
- Primary - contain information about the fact of the operation, is executed at the time of its origin or immediately after it.
- Accounting registers - contain general information about the operations that have occurred over a certain period of time.
- Reporting - they contain information on the results of activities for a certain date, the final calculations of taxes, fees, profits, expenses and other points.
This article reveals the topic of primary documentation, namely, filling in TORG-12, filling rules and other background information.
Primary documents
Primary documentation is a confirmation of the validity of the fact of a business transaction - shipment and sale of goods, receipt and expenditure of funds, receipt of goods, provision of services. The procedure for creating the primary document also includes filling out TORG-12. The filling rules are described a bit later in the article.
TORG-12 - waybill, the organization must write it out at the time of shipment of products to the buyer. If the organization is a VAT payer, in addition to the TN, it must issue an invoice. If the sale of goods was accompanied by transportation or delivery, a bill of lading is also issued. An invoice for payment to the buyer can be added to the package of documents for shipment. Each individual sale of goods is accompanied by such a package of documents.
By whom and when is TORG-12 used
Any receipt and sale of goods must be accompanied by documentation. From this it is concluded that the TORG-12 form is filled out according to the filling rules each time the goods are shipped. It should be written by all, without exception, organizations involved in the sale of products. This form can be dispensed with if the core business of the company is the provision of services. In this case, an act of completion is drawn up.
This invoice is also used in the process of acquiring valuables, being a justifying purchase document, allowing you to write off its amount for expenses in tax and accounting. The seller writes out a document, the buyer receives the goods on the invoice issued.
Uniform form
Any trading organization must complete TORG-12. The filling rules are reflected in the legislation in the following sources: Decisions No. 132 of December 25, 98 and No. 20 of March 24, 1999 of the Goskomstat of the Russian Federation, Law No. 402- on Accounting.
Goskomstat developed a unified document form containing all the necessary information about the product, seller and buyer. This form is fully consistent with the needs of many organizations in the Russian market, so in most cases it is used. Even in all 1C databases, TORG-12 filling is provided by default. Filling rules through accounting programs are always controlled by a system that gives an error in case of incorrect data entry.
If necessary, the company can add its own fields to the basic details of a unified form. In this regard, the requirements of the legislation are simple - the main thing is that the rules for filling TORG-12 in the required details are observed.
Document details
The rules for filling TORG-12 require the organization to accurately and completely fill in all the important information about the completed operation. For this, there are special fields in the TN for entering this information. The document contains the following details that must be specified according to the rules for filling out the TORG-12 consignment note:
- information about the company sending the goods (name, communication methods, bank details, address, TIN);
- structural unit of the company that implements the implementation;
- number and date of preparation of the document;
- information on the nomenclature being sold (quantity, unit price, VAT amount, total amount for a position, units of measure, packaging, total amount for all items, total amount for VAT for all items);
- information about the recipient of the goods (name, actual and legal address, TIN, bank details, communication methods);
- Signatures of the head, chief accountant and responsible person on the part of the consignor;
- signatures of the person responsible for receiving the goods and the head, or the person on whom the power of attorney is issued, allowing you to sign the primary documentation.
Depending on some factors, legislation may require additional information. It depends on the financing of the buyer company and its line of business.
Consignment note TORG-12: rules and sample filling
If the implementation is accompanied by additional documents, you must specify them, namely the name, number and date. These may be specifications, quality certificates, various permits and examination results.
In the field "Basis of the document" it is necessary to specify the date and number of the contract, according to which the activities of this seller with this buyer.
According to the rules of filling TORG-12, the consignee and the consignor must receive one full copy of the document. In some cases, a package of documents may be printed in three or more copies. For example, if the organization is budgetary and uses the funds of the municipality.
Universal Transmission Document
Since the beginning of 2013, the concept of a universal transfer document (in the abbreviation - UPD) has appeared in the Russian office work. It is relevant for organizations that are payers of value added tax, as it simultaneously combines a bill of lading, an invoice, a bill of lading, an act of acceptance and transfer, an act of performing work and services. Filling the UPD is not much different from filling out the unified form of TORG-12. The columns of the waybill, required to be filled in, are also present in the UPD. This form also reflects tax information and carries the function of an invoice.
The use of the form of UPD should be fixed in the accounting policies of the organization and signed by the director. It is not necessary to notify contractors about the use of this form, but many organizations still prefer to draw up an application or an additional agreement to the supply agreement with partners.
Electronic document management
With the development of the Internet, it became possible to use electronic document management. With this approach to work, time and money of the organization are significantly saved. No need to use paper, no need to print huge stacks of papers for all sales, only one person signs documents. To carry out electronic document management, it is enough to establish access to the Internet and receive an electronic signature certificate. For the person who will be engaged in the preparation of electronic primary documentation, it is necessary to write the appropriate power of attorney.