modern legislation of the Russian Federation has a number of instruments designed to move materials, goods, working capital and fixed assets from the supplier to the buyer.They are used, depending on the method of delivery, contract terms and features of forms of accounting applied by contractors.A mandatory condition for the effectiveness of the whole process is to have correctly completed standardized documents.
Legislative incident
For the purposes of accounting, warehouse, and most importantly - tax accounting by moving goods and materials used by business entities waybill (Form T 1).This primary document used in the delivery of products (goods, materials, and so on. D.) By road.Legally unified form T1 fixed RF Government Decree №272 from 15.04.2011 year.Applied to this point Waybill on Form TORG-12 has not been abolished, so at the moment the documents are used in parallel, which causes a lot of disputes and litigations between the tax authorities and enterprises, leading the relevant activities.Based on a large enough jurisprudence can draw the following conclusion: used since 2011 T1 form is a confirmation to the buyer received the amount of VAT recoverable.If the organization is exempt from this tax, then the tax and accounting can be applied TORG-12.It is not a confirmation of the delivery of services provided to the transport company.Selecting the form is used for an economic entity and its counterparties, it is important to take into account the interests of both parties.
use
Waybill Waybill at the moment is the only primary accounting documents, which confirms the shipment of goods and materials at the enterprise of the consignor and consignee receiving this product.Form T1 is also used to design transport costs from the company providing this type of service.Moving goods by road can be carried supplier or the buyer purchased the value of exports on their own, or delivery is mediated by the transport organization.All versions are supplied with displacement required supporting documentation, which is used as a unified form of T 1. the delivery of goods can be made directly to the buyer or freight cars, with the remoteness of the buyer used rail, water, or other mode of transportation, while to move from the warehouse to the placepurpose vehicles used.If you use multiple machines provided for each batch of cargo package shipping documents as well happens when several flights.
Form Waybill
waybill (Form 1) consists of two parts (chapters).The first contains information on material values, to be delivered to the buyer.This section is called a "bill of lading" and serves to reflect information about cargo, information on the shipper and consignee.The second part - the transport section contains the information necessary for the calculation of the transport company that provides delivery services.If one of the parties to the contractual relationship contains its own fleet and transports on their own, the second section of the Waybill used to confirm the amount of the delivery costs.Both sections of the document are filled in 4 copies.The first document is sent to the supplier of goods and materials, the second goes along with a load of the customer, third and fourth remain with the transport company after marking the consignee on delivery.On the basis of the signed buyer Waybill and trip ticket fee charged to the driver.The fourth copy of the Waybill stamped on delivery time and the time of receipt is sent to the organization that pays for the services of transportation.
Filling lading
waybill (form 1 T) is filled with organization-consignor.Make sure the document is assigned a number and indicate the date of its completion.The corresponding graphs fits the shipper, consignee, their actual location, telephone contact.In the "Payer" is written the name of the company, which will pay for the goods.In the tables of this document indicates the goods, unit of measure, the weight of the packaged product, quantity, price, number of seats, the total cost.Assures the signatures of the head of the trade section, the person carrying out the shipment (storekeeper), accountants, who issued the relevant order.Form T 1 is checked for compliance with all of the data and transmitted to the driver.
Waybill Waybill (Form T 1) is filled with organization-supplier after the arrival of the machine at the following positions:
- name of the transport undertaking;
- waybill number drawn on a machine that will deliver the goods to the buyer, and the date;
- information about motor vehicles (make, the registration number);
- name and initials of the driver responsible for the transportation process;
- name documents accompanying the goods (certificates, invoices, with further transportation by other modes of transport - invoices, certificates of quality, if necessary, and so on. D.);
- types of containers that were used for packing goods, or put a note b / t, the number of places, the weight of one unit of the commodity in the package and total weight of the cargo.
In columns, the filling of which is not necessary for this type of cargo, put a dash.All the information is confirmed by the signature of the storekeeper (financially responsible person), which ships the goods, and the seal of the supplier's organization.Shipping takes its responsibility under the driver or forwarder of the transport company, who should sign it received amount.If the car body is sealed in order to prevent theft, the document should be placed on the seal impression.
delivery of goods to the buyer
After the arrival of the car at the acquirer and the reconciliation of all the initial data (the availability of a complete set of documents, the integrity of seals) made unloading of goods, in which the verification of the data reflected in the documents of suppliers.When under actual load and the presence of prescribed buyer (material-responsible person) signed the document, and sealed by the organization.In the transport section, the date and time of arrival of the goods at the buyer's address.This is especially important when transporting perishable goods.In the event of claims by the inspector to the quality characteristics of the goods the seller on the basis of the specified delivery time can shift the responsibility for the organization, carries out transportation.Two copies of the completed, signed by the appropriate stamps and signatures Waybill transmitted to the driver of the transport organization, one set of documents retained by the buyer as a reason for registration received goods and taxation purposes.
Waybill
The transport company waybill (Form T 1) is filled to calculate the cost of services provided for the delivery of cargo and accrued payroll driver and forwarding agent (if the driver does not perform escort duties and shipping paperwork).The section is entered route number, the class of the goods, the total time (including loading and unloading time), type of transportation, and so on. D. The address of the organization which, under the terms of the contract with the transport company will make payment for the delivery services, send documents to pay(invoice, bill or certificate of completion) and a copy of the Waybill.
Reflection in accounting
for enterprise supplier TMC waybill on Form T1 serves as the basis for release of finished products from the warehouse to the buyer of the company 62.76 D, K 41, 43, 45. The acquirer on the basis of these documents is the followingaccounting correspondence accounts: D 10, 19, 60, 76. Transportation services are conducted by the payer after receipt of registers of documents, depending on the accounting policy increases the amount of costs related items: D 29, 20, 23, 25, 44 TO 76, 60.
