TORG-13

What data does it include?

To account for internal movement, an organization has the right to develop its own document form or use the unified TORG-13 form . If an organization develops its own document form, it must be approved by order of the enterprise and contain the following data:

Name of the organization;
Title of the document;
information about the sender and recipient of goods and materials;
information about the transferred goods (its name and quantity in physical and value terms).

Basic filling rules

The TORG-13 invoice form was approved by the State Statistics Committee in 1998. Since the beginning of 2013, it has ceased to be mandatory for unified completion. Now enterprises have the right to prepare their own version of the invoice, but it must reflect the same details. Information about this is specified in No. 402-FZ. The document can be issued to control the movement of raw materials, materials used in production, finished products and other inventory items.

The invoice must be filled out to confirm the transfer of valuable property between departments (workshops, warehouses, etc.), as well as between authorized persons. The document is drawn up by the person responsible for material assets and filled out in two copies: the first is transferred to the recipient, the second remains with the sender.

The header of the document contains the full name of the organization and the organizational and legal form of work. Data about the sender and recipient must be recorded in tabular form: the name and type of activity of each department must be indicated. In addition, you need to fill out account information on the same form.

In the following table you must enter information about the property being transferred. The following information about inventory items is recorded:

Product name and characteristics.
Code, product grade and units of measurement.
Quantity and weight of goods. Net and gross weight is indicated.
The book value of products in ruble equivalent.

It is also necessary to calculate the total cost of the transferred property; on the second side, you need to fill in the “Total” line. The document is signed by the person responsible for issuing the goods and materials.

COMPLETIONS TRADE 13

Features of compilation

The document for the movement of inventory items within the organization is drawn up by the materially responsible person from whose warehouse the inventory items are released. Vacation without documentation is not permitted.

TORG-13 is drawn up in two copies , one remaining with the person who released the goods, and the second with the person who accepted them. The executed documents serve as the basis for writing off inventory items from the materially responsible person releasing them, and the department that received the inventory items accepts them for accounting on the basis of the invoice.

Numbering is carried out according to the rules established in each specific enterprise. As a rule, each type of document has its own continuous numbering; for ease of recording, a letter prefix can be added to the document number.

When filling out documents, special attention must be paid to the columns where the names of the sender and recipient should be indicated. Errors in the names of issuing and receiving structural units lead to distortion of data in accounting and to discrepancies between the actual availability of inventory and materials and data in accounting.

Errors in the name of inventory items are not allowed ; for better identification, it is recommended to keep records not only by name, but also using a code. If goods of the same name differ in grade, it is necessary to indicate the grade of the goods and materials being sold.

Some types of inventory items can be accounted for in different units of measurement (for example, in kilograms and linear meters). When releasing such goods, it is necessary to indicate the unit of measurement in which they were accepted for accounting. The responsible person cannot transfer goods from one unit of measurement to another, bringing all sold goods and materials into a single form.

Columns indicating the quantity of goods sold are required . When transferring inventory items in packages, you must indicate the number of piece products in one package and the number of such packages. The weight of the goods is indicated not only net, but also gross, if the financially responsible person has such information.

Data on the price and cost of inventory items at accounting prices are also indicated. The columns indicating quantity and amount are summed up and a total is summed up. The quantity of commercial products in various units of measurement is summed up for the purpose of control checking the quantity of products supplied.

Without specifying data on the exact name and quantity of goods and containers, the invoice for internal movement is invalid.

TORG-13 is signed by financially responsible persons who released and accepted the goods and materials. Be sure to indicate the names of their positions and the transcript of the signature.

Without the signatures of financially responsible persons, the document is invalid . It is not allowed to endorse the invoice by a person who does not have the right to do so. The right to sign is assigned by order of the organization.

The unified form does not provide for the affixing of a seal, however, if materially responsible persons have seals in structural units, then in order to provide greater control and prevent forgery of signatures, it is recommended to affix them additionally. The absence of a seal is not a violation unless it is established by a local act of the organization.

Rules for issuing the invoice TORG-13

The organization has the right to use the unified form TORG-13 (approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132). You can also develop your own sample by adding the necessary lines to it, or removing unnecessary ones from the unified form. In this case, you cannot delete the mandatory details given in Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ (name of the form, name of the enterprise, content of the fact of economic life, positions and signatures of responsible persons, etc.). The selected option for issuing an invoice should be recorded in the organization’s accounting policies.

Form TORG-13 is filled out by financially responsible persons in two copies. One of them remains in the delivering unit and serves as the basis for writing off inventory items, and the second is transferred to the receiving unit, where it will be used to capitalize the received property. Then the documents must be submitted to the organization’s accounting department.

The document must be signed by the persons carrying out the operation of submitting and accepting handwritten signatures on the invoice.

The TORG-13 invoice can be filled out manually on a form or generated on a computer, there is no significant difference.

Printing on the document is not required, since it relates to internal document flow.

When filling out the invoice, you must ensure that there are no errors in it, and that the information provided is reliable and true. Financially responsible persons must remember that accounting operations will be performed on the basis of this document. TORG-13 you can find at the end of this article.

Is it necessary to record the document in the accounting journal?

Documents reflecting the movement of inventory items within the enterprise are recorded in the accounting journal . A record of an invoice for internal movement is reflected for both the issuing and receiving parties.

The form of the journal can be arbitrary, but it must contain data that allows you to identify the documents specified in it:

document number and date of issue;
name of the unit - the second party to the business transaction for the movement of inventory items;
the total quantity and amount of inventory items indicated in the invoice.

The materially responsible person reflects data on the movement of inventory items in warehouse accounting cards, and the invoices themselves are transferred to the accounting department of the enterprise according to the register .

Who should issue a consignment note?

If transportation of inventory items occurs directly by the owner or seller of the goods, then the execution of the document is his prerogative.

FILESDownload a blank form of a consignment note according to form 1-T .doc filling out a consignment note according to form 1-T .doc

If an agreement with a carrier is used, which can occur both on behalf of the sender and on behalf of the recipient of the goods, then the preparation of this document may be the competence of both parties.

In other words, the 1-T form is drawn up by the company that hires the carrier.

TORG-13: sample filling 2020

When moving inventory between departments of the same company, fill out the TORG-13 form. See the 2020 sample form below on the page.

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Form TORG-13 is drawn up in two copies. One remains in the department transferring the goods and materials, the second is given to the receiving department. Let's look at the cases in which TORG-13 is used.

Within the same company, inventory items can be moved:

into production,
to another warehouse,
to the trading floor.

Invoice TORG-13 is an internal document that is needed to record inventory assets: goods, raw materials, containers and others.

Let's see how to fill out the TORG-13 invoice.

What is internal movement?

The internal movement of goods and materials within one organization is understood as a transfer between divisions and warehouses of an enterprise, after which responsibility for these material assets passes to the recipient unit. In the future, it prepares financial statements, which must be submitted to the accounting department every month. Valuable property can be moved in an enterprise in several directions:

For use for production purposes.
For warehousing.
For sale in the sales area.

In all cases, to document the movement of each batch of raw materials, semi-finished products or finished products, the TORG-13 consignment note is filled out. This document is intended to control and record internal movement in all directions.

TRADE 13

Sample invoice for internal movement, transfer of goods, containers in the TORG-13 form

At the beginning of the document it is written:

the name of the organization, as well as its OKPO code, activities according to OKPD and type of operation;
number and date of invoice;
the sender of the product (package) and the type of activity of this division;
similar information about the recipient;
accounts through which the movement of inventory items is carried out.

Below is a table where they fit:

name of the product (package);
its code, grade, unit of measurement (name and according to OKEI);
quantity and price supplied (quantity, weight).

The table summarizes the results and places the signatures of the financially responsible persons.

How to fill out the TORG-13 form

The header part of the TORG-13 form contains information about the legal entity within which the movement is carried out, as well as the number and date of the invoice.

The top table of the form is intended to reflect information about the sending unit and the receiving unit of the MPZ.

The lower table contains data on the provided MPP, the main of which are:

unit of measurement;
quantity;
accounting (planned) price, usually established by the company's accounting policy;
total cost of transfer at discount prices.

Read about the specifics of using accounting value in the material “How are finished products reflected in the balance sheet?”

Below the bottom table there are spaces for MOL signatures.

The TORG-13 form can be downloaded from our website.

Also on the website there is a sample of filling out the TORG-13 form, available for download.