How not to get confused in the waybill? Who signs the columns “accepted the goods”, “received the goods” and others?

The activities of any organizations, as well as individual entrepreneurs, are invariably associated with the transfer of various groups of goods from one owner to another. This process is carried out with the help of appropriate documentation. If we draw an analogy between cargo transportation and passenger transportation, then TN is a ticket for products for delivery from the supplier to the recipient. Just as a passenger needs to purchase, for example, an airline ticket in order to make a flight, a product needs to issue a special document in order to send it to the buyer. Anyone involved in trade or providing trade intermediary services will be interested to know what the rules and procedure for filling out the TORG-12 consignment note are.

What is

To carry out activities based on inventory turnover, any company needs appropriate primary accounting papers. Approval of such documentation is usually carried out by representatives of the management team.

Back in the distant 90s, Rosstat adopted resolution number 132, which contained a complete list of accounting documents, including the twelfth form (its other name is OKUD 0330212). I use such TN to control the transfer of inventory and materials between the selling and buying parties. They form, as well as store, not only in printed form, but also in electronic form, which is more familiar to the modern world.

Despite the fact that the method of execution of this paper was determined by law (it was decided to unify it at the state level), it is not mandatory. Since the beginning of 2013, companies and entrepreneurs have the right to create their own versions. When forming them, accordingly, it is necessary to adhere to certain requirements. However, organizations rarely resort to independent development, since the existing form is very convenient to use and includes all the necessary information.

How to fill it out? Step by step order

A consignment note is a unified document that regulates the sale of inventory items to third parties. Therefore, it must contain information about the name of the product, quantity, selling price, as well as the total cost and value added tax.

TORG-12 must certainly have the details of both the buyer and the seller. It provides space for a stamp, and all necessary signatures must be present. At the same moment when the invoice is drawn up and issued, the seller is obliged to issue another important document for the release of goods - an invoice.

Required details include:

• name of the organization that draws up the document;
• document's name;
• a number that corresponds to the date of compilation;
• name of the business transaction;
• in what units of measurement the implementation takes place;
• the names of the positions of the persons who perform the sales action;
• signatures of persons responsible for the implementation process.

This document is unified, which means there are special requirements for its completion. If it is filled out incorrectly, with errors, then the right to justify the write-off of inventory items is lost. Also, it cannot be used as a justification for expenses in tax accounting.

The very top section of the form contains information about the organization that ships the goods. The following must be filled in:

• Name;
• TIN;
• current account number;
• Bank BIC;
• index;
• legal and actual addresses;
• telephone and fax.

The columns “Payer” and “Supplier” indicate information identical to what is written in the sections “Consignee” and “Consignor”.
The “Base” field must contain the contract number and its date on the basis of which the shipment is carried out.

The summary table with the product must correspond in content to the invoice.

Why you need it and how to fill out the travel log book according to Form 8 - see here. Who draws up and signs the order for bonuses for employees - read in this article.

What is it for?

When looking at examples of completed TORG-12 invoices with mandatory fields to fill out, you should remember that this document is actively used by two parties: the selling and the buying. With its help, the seller controls the shipment of goods from the warehouse, and the buyer issues acceptance. According to this type of technical specification, the supplier writes off product items. The document is usually drawn up by an accountant, storekeeper or other person authorized to carry out such transactions. The consignee, in turn, records the receipt of the cargo according to this form.

Representatives of regulatory authorities are often interested not only in the paper itself, but also in the additions that come with it: product certificates, passports, and various certificates.

TORG-12 - accepted the cargo and received the cargo

Company GARANT

According to paragraph 1 of Art. 509 of the Civil Code, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient.

Based on the fact that the basis for the transfer of goods is a contract, the “Consignee” column should reflect the data of the person who is the buyer or recipient specified in the delivery contract.

Therefore, in the line “The cargo was received by the consignee” there must be a signature of the person who is the final recipient (buyer) or a person acting on his behalf.

Filling out the “Cargo accepted” column, in our opinion, depends on how the purchased inventory items are delivered to the buyer, given that delivery of the goods can be carried out by the supplier (seller), recipient (buyer) or a third party.

We believe that if the delivery of goods to the buyer is carried out by the supplier, i.e. the cargo is transferred directly to the buyer’s warehouse, then in this case the column “Cargo accepted” is not filled in (a dash is placed). In the column “The cargo was received by the consignee,” the financially responsible person of the purchasing organization puts his signature and seal of the organization.

If the delivery of goods to the buyer is carried out through an authorized person, i.e. an authorized representative of the purchasing organization accepts the cargo at the supplier’s warehouse, then in this case the details of the power of attorney are indicated in TORG-12, and the signature of the authorized person is placed in the “Cargo accepted” column. The column “The cargo was received by the consignee” is filled in when the cargo is transferred by an authorized person to the financially responsible person of the purchasing organization; accordingly, the financially responsible person puts his signature in the specified column.

According to Art. 312 of the Civil Code of the Russian Federation, the debtor has the right, when fulfilling an obligation, to demand evidence that the fulfillment is accepted by the creditor himself or a person authorized by him to do so, and he bears the risk of the consequences of failure to present such a requirement.

By virtue of Art. 182 of the Civil Code of the Russian Federation, the powers of a representative may arise on the basis of a power of attorney, an indication of the law or an act of an authorized state body or local government body, and may also be apparent from the situation in which the representative operates.

The ability to act on behalf of an organization without a power of attorney is provided only for its sole executive body (for example, for limited liability companies - by virtue of paragraph 1, clause 3, article 40 of the Federal Law of 02/08/1998 N 14-FZ, for joint-stock companies - by virtue of Clause 2 of Article 69 of the Federal Law of December 26, 1995 N 208-FZ).

According to Art. 185 of the Civil Code of the Russian Federation, a power of attorney is a written authority issued by one person to another person for representation before third parties. A written authorization to carry out a transaction by a representative may be presented by the represented person and directly to the relevant third party.

A power of attorney on behalf of the buyer is issued signed by the head of the organization (individual entrepreneur) or another person authorized by the constituent documents, with the seal of the organization attached. The buyer may authorize not only his employee, but also another individual or legal entity to receive the goods.

To formalize the authority of a representative to receive goods, unified forms M-2, M-2a, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a, are usually used. Such a power of attorney is used to formalize the right of a person to act as a trustee of the organization when receiving material assets sold by the supplier.

The answer was prepared by: Expert of the Legal Consulting Service GARANT Member of the Chamber of Tax Consultants Elena Titova Quality control of the response: Reviewer of the Legal Consulting Service GARANT Candidate of Legal Sciences Kuzmina Anna

Why do you, as a seller, care about this?

by and large - yes. goods that are not cargo are transferred

but from practice this is how they fill it out

PRODUCT CONTRACT (Form N TORG-12)

Used to formalize the sale (release) of inventory items to a third party organization.

Drawed up in two copies. The first copy remains with the organization handing over the goods and materials, and is the basis for their write-off. The second copy is transferred to a third party and is the basis for the recording of these valuables.

If the invoice in form TORG-12 contains only one signature of the responsible person who received the goods, in particular, in the column “The cargo was received by the consignee,” we do not see any negative tax consequences for the buyer to whom the goods are delivered by the supplier.

In accordance with Part 1 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), each fact of economic life is subject to registration by a primary accounting document containing the mandatory details listed in Part 2 of Art. 9 of Law No. 402-FZ.

At the same time, Part 4 of Art. 9 of Law No. 402-FZ establishes that the forms of primary accounting documents are determined by the head of an economic entity on the recommendation of the official charged with maintaining accounting records. That is, from January 1, 2013, the obligation to use unified forms of primary documents in accounting, with the exception of those established by authorized bodies in accordance with and on the basis of federal laws, was canceled (see also information from the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012) .

At the same time, an economic entity is not deprived of the right, as primary documents (or the basis for their development), to use unified forms of primary documents that it used previously, having approved these forms in its accounting policies (clause 4 of the Accounting Regulations “Accounting Policies of Organizations” (PBU 1/2008), approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n).

We would like to draw your attention to the fact that the decision on which primary document to formalize the shipment of goods is made by the supplier, and not the buyer (Part 3 of Article 9 of Law No. 402-FZ, clause 2.1.2 of the Methodological Recommendations for accounting and registration of the acceptance operation, storage and release of goods in trade organizations (approved by letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5)).

In order to accept a document prepared by the counterparty for accounting purposes, the buyer should evaluate it for the presence of the mandatory details of the primary accounting document listed in Part 2 of Art. 9 of Law No. 402-FZ. The inclusion of other, additional details in the document form is a right, not an obligation, of an economic entity (clause

As follows from the question, in the case under consideration, the supplier uses the unified form TORG-12, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132, “On approval of unified forms of primary accounting documentation for recording trade operations,” as the primary document for shipment of goods.

The same resolution also approved the Instructions for its completion, according to which the consignment note in the TORG-12 form is used to formalize the sale (release) of inventory items to a third-party organization. The first copy remains with the organization handing over the inventory items and is the basis for their write-off. The second copy is transferred to a third party and is the basis for the recording of these valuables.

At the same time, not a single regulatory document, including the Instructions, explains the procedure for filling out the details of the TORG-12 form, which requires two signatures on the part of the buyer: “The cargo was accepted” and “The cargo was received by the consignee.”

As stated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2005 No. 4047/05, the data of primary documents drawn up during a business transaction, including on the persons who carried out operations for sending, transporting and receiving cargo, must correspond to the actual circumstances.

According to paragraph 1 of Art. 509 of the Civil Code of the Russian Federation, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient.

In our opinion, regardless of how the goods are delivered, the column “The cargo was received by the consignee” must contain the signature of the person who is the final recipient (buyer) of this invoice. While filling out the column “Cargo accepted” depends on how the purchased inventory items are delivered to the buyer, given that delivery of goods can be carried out by the supplier (seller), recipient (buyer) or a third party (Article 458, 510 of the Civil Code of the Russian Federation).

In our opinion, the column “Received the cargo” should be considered in conjunction with the line “By power of attorney No. ____ from ______, issued by ____.” That is, these lines must contain information about the person who actually received the goods. For example, if the consignee instructs a third party to receive (deliver) the goods, then in the “Cargo accepted” column the person who is authorized by the consignee to accept the inventory items on the basis of a power of attorney must be indicated.

In the case where, under a supply agreement, delivery is carried out by the supplier, and acceptance and transfer of goods is carried out on the buyer’s territory, the responsible person of the buyer, when receiving the goods, can put his signature in the column “Cargo accepted” along with the signature in the column “Cargo received by the consignee” of the invoice form TORG-12.

Nuances of the paper version

When collecting available information on how to fill out (draw up) a bill of lading for goods for an individual entrepreneur, you should not miss the fact that it can be generated both on paper and in electronic form. When a company prepares documentation in the usual format (on A4 sheets), it is not necessary to follow the rules for forming TORG-12. In your work, you can use your own developed version.

A self-composed form can contain any number of items. As much as is required to carry out the activities of a particular organization in accordance with its specifics. The exact form in which the document will be drawn up depends on the decision made by management. After approval of the alternative form, it must be recorded in the enterprise's accounting system.

A number of necessary information must be included in your own version:

• assigned license plate and date of registration;
• name of the company of the recipient of the goods;
• paper confirming the shipment of goods (invoice, etc.);
• tabular data with a list of delivered items;
• personal signatures of responsible participants in the operation;
• seal, if the organization uses them when preparing documentation.

How to correctly fill out a delivery note: example of filling out TORG-12

Despite the fact that the twelfth form was approved back in the late 90s, strict requirements for its formation still do not exist. However, certain (mandatory) standards must be adhered to:

• The document must be prepared in 2 copies. One of them is intended for the selling party, the second for the buying party.
• When compiling, no blots, errors or corrections should be allowed.
• Like the transport document, the TN is drawn up in legible handwriting (block letters). Typically, the sheets are pre-printed using a computer and then filled out.
• It is not allowed to leave some items free.
• In addition to the paper form, an alternative electronic version is used.

The only column that does not require mandatory completion is applications. If there are none (a list of additional documents attached), this position can be left blank.

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Thank you!

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How to fill out the tabular part (instructions)

Considering the unified form TORG-12 and studying the rules for filling out samples for the consignee, it is easy to notice that each document contains a table. The features of its compilation can be found below:

Features of filling out a paper invoice

The delivery note can be filled out both in paper and electronic form. If an organization draws up an invoice for goods in paper format, it is not required to use the TORG-12 form. You can use your own developed register. The form can include the required number of columns in accordance with the needs and industry specifics of the enterprise. The decision in what form the primary documentation reflecting the supply of goods will be generated is made by the manager. After developing and approving an independent form, it must be fixed in the accounting policies of the organization.

Include the required details in your own delivery note form:

• number and date of formation;
• name of the consignee and his details;
• name of the shipper and his details;
• a document on the basis of which goods are shipped - a contract, invoice, invoice, etc.;
• a table containing a list of supplied goods, unit of measurement and price characteristics;
• space for signatures of responsible persons indicating their positions;
• space for imprints of seals of the parties if they are used by organizations.

What is stated in the document

The twelfth invoice contains all the leading information about the selling and buying parties, as well as directly about the items of the goods. TN is formed from several main subsections:

• Information about the sender and recipient of the cargo. This includes indicating addresses, telephone numbers, and bank details.
• Grounds for carrying out a purchase and sale transaction. This paragraph indicates the existence of agreements (for supply, etc.).
• Characteristics of the TORG-12 form. Assigned serial number, day of creation.
• Information about goods and materials. Includes notes on the name of the product, measurement units, quantitative and weight parameters, and cost. Plus VAT, if any, due to the type of activity of the company.
• List of attached additions. Their role can be passports, certificates, certificates, etc.
• Seal impressions, if the organization has them, and signatures of the participants in the operation. In this regard, it is somewhat more difficult for the shipper’s side, since much more papers have to be endorsed during the transfer of cargo.

Why do you need a bill of lading?

A consignment note is required for all participants in a purchase and sale transaction. Using this document, the buyer can check the unloaded products (quantity, volume, quality, etc.) with the information provided in it, and the seller can take into account the goods remaining in the warehouse.

In cases where the purchaser of a product is dissatisfied with its quality or other parameters, he can use this document to return the entire batch of goods or replace it with similar products. In the event of controversial situations that require resolution in court, the consignment note acquires legal force and serves as evidence in court.

Quite often, this type of document is used in their work by forwarding drivers and carriers of goods, for whom it is a kind of “safeguard”, certifying that the goods have not been stolen, but are being transported legally. At the time of shipment of products, drivers transfer the consignment note from the sender to the consignee.

How to sign a delivery note: sample filling

A document drawn up in accordance with all the rules must be endorsed by all participants in the process. These are representatives of the selling and buying parties who are authorized to perform these actions.

In some cases, the goods are picked up by a trusted person cooperating with the buyer. In this situation, information about him and the details of the written authorization are entered in the appropriate column. In the sub-item “Received the cargo”, the employee of the organization who is responsible for the location of the products in the warehouse area leaves his signature.

For the electronic version of the twelfth waybill, the electronic signatures of both the shipper and the recipient will be required. Keep in mind that the digital document is compiled in one copy, but contains 2 files.

If regular paper documentation is used when concluding a transaction, the following personal notes are made:

• signature of a representative of the purchasing party confirming acceptance of the cargo;
• the person financially responsible for the acceptance of the goods by the customer;
• the boss, the accountant and the employee responsible for the shipment from the shipper.

With regard to seals, there is complete freedom of action. They are affixed only when used in companies. Not mandatory. However, it should be taken into account that there is a special place for them in the form. This means that it is better not to neglect the opportunity to leave an impression. This way you will be able to avoid possible problems with inspection authorities.

Who draws it up and signs it?

Based on Law No. 402 Federal Law “On Accounting” and on the basis of document No. 63-FZ “On Electronic Signatures”, an invoice can be generated and stored in both paper and electronic form .
Moreover, not so long ago the Federal Tax Service approved an XML file format in which every taxpayer will be able to send it to the Federal Tax Service using the Internet. Such a document is signed by the organization’s director and chief accountant, and there may also be other authorized persons.

Those employees who can sign the invoice must be selected and formalized in the appropriate power of attorney or order.

Paper TORG-12 is signed with five signatures :

• The buyer signs in the “shipment received” column. Only an authorized person from the buyer has the right to sign here. The representative may be included in the power of attorney or have the right to do so on the basis of the Charter.
• The line “cargo accepted” is filled in by the financially responsible person who directly accepts this cargo. Such a person can be either a representative of the person purchasing or a carrier from a third-party organization. At the same time, if the goods are accepted by the managers themselves, a power of attorney is not needed, and the corresponding field remains empty.
• On the seller’s side, three employees sign: an accountant, a manager and the person who is directly responsible for the shipment. As a rule, if the organization is large, the signature is placed by one employee. This role is played, for example, by an operator associated with warehouse accounting and accounting. But before entrusting him with the corresponding right to sign, this must be legally confirmed by order.

Here you can find it for free in word and excel format, as well as an example of filling it out

and including tax

The same person can sign in the line “received the goods”, as well as opposite the inscription “received the goods”. In this case, the signature is placed directly opposite the line “received the goods”.

Alteration

Of course, any changes to accounting documentation are extremely undesirable. However, it is not always possible to form and fill out a TN without errors. To correct them, adjustments must be made to both copies (for the supplier and the recipient).

Incorrect data is carefully crossed out, and new data is written next to it. In this case, corrections must be certified by the signatures of representatives of the parties involved in the transaction. Below is the date when the initial information was corrected.

Electronic versions of the form are not immune to the presence of erroneous values. In such a situation, it is necessary to correct the shortcomings and send an updated version to the buyer. When considering a sample of filling out (registration) of the TORG-12 consignment note by proxy, it is worth remembering that there are no established rules according to which changes should be made.

Is it possible to sign trade 12 by order?

Good afternoon The question is about signing Torg-12 when accepting documents from suppliers. Form TORG-12 (waybill) is drawn up by organizations in order to formalize the transfer of goods or other material assets. Instructions for using the consignment note (TORG-12) were approved by Post.

Goskomstat No. 132 dated December 25, 98. The consignment note (form TORG-12) will necessarily contain the following information: firstly, who authorized it, secondly, who shipped the goods and materials, thirdly, who accepted it, and fourthly, who received the goods. Thus, the signatures in TORG-12 should be as follows:

Why do you need a consignment note TORG-12, rules for its registration

Dear readers!

The paper TORG-12 is signed with five signatures: In the line “received the goods”, as well as opposite the inscription “received the goods”, the same person can sign.

In this case, the signature is placed directly opposite the line “received the goods”.

To sign such a document, not a simple, but an electronic signature is used. The electronic document is signed on one side by the buyer and on the other by the seller.

Mandatory details include: In the very top section of the form, information about the organization that ships the goods is written down.

Registration of consignment note N TORG-12 (Bulantsov M

Date of publication of the article: 03.28.2021 Let's look at whether it is a violation to sign a consignment note in Form N TORG-12 by proxy or whether it is necessary to issue an order and indicate in the consignment note that the employee is acting on the basis of the order.

Moreover, it is not necessary to issue a power of attorney confirming the authority of an employee performing his official duties or orders of management to carry out a regular job function directly on the territory of the organization. This means that indicating the details of the power of attorney in TORG-12 is not mandatory. The Format does not say anything about any reference to the mandatory availability of information about the order confirming the powers of the signatories.

From the above we can draw the following conclusions: 2.

There is no requirement in legislation and regulatory documents to indicate the need to indicate the details of orders and other internal documents of the organization in the waybills of form N TORG-12.

3.

Confirmation of the fact of acceptance of goods by waybills

According to the general rule of civil legislation (Article 458 of the Civil Code of the Russian Federation), ownership of the goods passes from the seller at the time of transfer to the buyer or other authorized person.

The primary accounting document acquires legal force from the moment it is correctly completed with all its details and signed by authorized persons.

So far, the courts are taking the side of taxpayers using form No. TORG-12.

Experts recommend recording form No. TORG-12 in the organization’s accounting policy to record the fact of transfer of goods, since in this case the tax authorities will not be able to make claims.

In judicial and arbitration practice, there are different positions regarding the recognition as reliable evidence of the transfer of goods by an invoice, which is signed by an unauthorized employee of the buyer, but has the latter’s seal.

2nd Position of the courts.

When preparing primary accounting documents for the shipment of goods (universal transfer document, TORG-12 and other similar ones), does the buyer have the right to accept for accounting an invoice, waybill in the TORG-12 form or a universal transfer document, in which there are no explanations of the position or signatures of persons who authorized the release of the cargo and carried out its actual shipment, if the invoices contain all the necessary details associated with the signature (deciphering the signature, positions, etc.

.), filled out correctly (the buyer has copies of powers of attorney, orders from suppliers for the right to sign financial documents by authorized persons)? Answer prepared by: Expert of the Legal Consulting Service GARANTProfessional Accountant Lazukova

Who has the right to sign the columns - The cargo was accepted, The cargo was received by the consignee - in the TORG-12 consignment note?

Who has the right to sign in the columns “Cargo accepted”, “Cargo received by consignee” in the TORG-12 consignment note?

Who has the right to sign in the columns “Cargo accepted”, “Cargo received by consignee” in the TORG-12 consignment note?

According to paragraph 1 of Art. 509 of the Civil Code, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient.

Conclusion from judicial practice: A consignment note with a seal or stamp of the buyer in the absence of his signature or signed by an unidentified person does not confirm the fact of shipment (transfer) of the goods

2.2.

Source: https://152-zakon.ru/mozhno-li-torg-12-podpisyvat-po-prikazu-12444/

Accepting positions

When the customer receives a standard paper version of the invoice along with the goods being moved, the employee who is responsible for accepting the products and storing them begins checking. He carefully checks the delivered inventory items with the information specified in the accompanying documentation. If everything is in order, he signs, thereby confirming receipt and redirects the paper to the accounting department.

In a situation where the purchasing company carries out acceptance according to the electronic version of TORG-12, the process looks slightly different:

• The consignor generates a document, puts an electronic signature on it and sends it to the consignee’s accounting department online.
• The buyer accepts the electronic digital version.
• The customer himself, using computer technology, prints out the form and makes sure that it is compiled correctly. After which it is given to the responsible employee for the purpose of verifying the positions and data in the technical specification.
• The person who is financially responsible for accepting the delivery puts a personal mark (signature) on the results of the inspection.

Who signs the auction 12

Form TORG-12 (waybill) is drawn up by organizations in order to formalize the transfer of goods or other material assets.

Instructions for using the consignment note (TORG-12) were approved by Post. Goskomstat No. 132 dated December 25, 98.

The consignment note (form TORG-12) will necessarily contain the following information: firstly, who authorized it, secondly, who shipped the goods and materials, thirdly, who accepted it, and fourthly, who received the goods.

TORG-12 contains: the position of the employees who are responsible for the transaction, their signature in TORG-12, decoding of these signatures, certain documents are registered, on whose basis and for what period these employees act on behalf of the organization-legal entity or individual entrepreneur.

B Method. recommendations for accounting and registration of operations for receiving, storing and releasing goods, specifically in paragraph 2.

We fill out the delivery note TORG-12 according to the sample

1. 2 recommendations, which were approved by Roskomtorg Letter No. 1-794/32-5 dated July 10, 1996, directly state that the invoice (form TORG-12) is signed by the MOL, which delivers and accepts the goods.

Thus, the signatures in TORG-12 should be as follows

If signatures in TORG-12 are filled out incorrectly, the organization faces the following tax risks:

1. Tax liability - Fine from 10 to 40 thousand rubles.

2. Refusal to deduct input VAT and, as a consequence, +20% of the unpaid amount of tax and penalties

3. Exclusion of the cost of inventory items from tax expenses for income tax

07.03.2016

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If an employee of an organization already has a power of attorney giving the right to receive inventory items on orders, invoices, orders, contracts or agreements (Form M-2), then it is sufficient for signing invoices. A prerequisite is that a power of attorney in this form can only be issued to an employee of the organization entrusting the signing of these documents.

A power of attorney is issued for a period of 15 to 30 days. When issuing a power of attorney to sign invoices, the principal can only be an organization and an individual entrepreneur (legal entity). A representative can be either an individual or an organization.

The Tax Code of the Russian Federation does not provide for restrictions in the appointment of officials who have the right to sign invoices for the chief accountant of the organization.

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• the position of the person who signed the invoice on behalf of the company, if this person works for this organization;
• surname, name, patronymic of the person who signed the invoice;
• the name and details of the document on the basis of which the person signs the invoice on behalf of the company;
• signature of the authorized representative.

To avoid claims, it is better to attach a copy of the power of attorney to the documents. An employee dealing with inventory items needs special powers to sign invoices (form TORG-12). The specificity of the functions of a storekeeper is such that he must receive, store and release inventory items, etc.

The warehouse manager also controls the accounting of warehouse operations and reporting.

Power of attorney for the right to sign bargaining 12 for a non-employee

Passport details and place of registration are indicated for individuals and representatives of a legal entity. If the representative is a foreign citizen or stateless person, be sure to indicate this, as well as a document proving his identity.

A power of attorney can be issued with or without the right of substitution. If the document does not indicate a validity period, it is valid for a year.

A power of attorney indicating a term cannot be valid for more than three years. At the end, the document is signed by both parties.

The power of attorney for signing invoices is not certified by a notary. To receive inventory items from a supplier under a work order, invoice, order, contract or agreement, an employee of the organization is issued an interindustry power of attorney in form M-2, which also gives the right to sign invoices.

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Attention

A power of attorney for the right to sign invoices is issued in cases where the responsible person delegates his powers to another person in order to certify the invoices in his absence. The document is a type of power of attorney for the right to sign documents, which must indicate that the documents that the authorized person has the right to sign are invoices.

A power of attorney for the right to sign invoices is issued by a legal entity or individual entrepreneur. The role of a trustee can be either an individual or a legal entity.

Power of attorney for the right to sign invoices and invoices

Important

The form for drawing up a power of attorney for the right to sign invoices is free. It is issued in the same way as a power of attorney for the right to sign other documents, indicating that the representative has the right to sign invoices.

The principal can be a legal entity or an individual entrepreneur. A representative is an individual or legal entity, an individual entrepreneur, as well as a foreign citizen or stateless person.

Typically, enterprises and organizations use a company letterhead (if available) to formalize a power of attorney. The document can be numbered if necessary.

The document indicates in words the place of commission and date, names of the parties, location, TIN, OGRN, KPP for legal entities and a certificate of state registration of an individual as an entrepreneur for individual entrepreneurs.

Power of attorney for the right to sign invoices

Info

Information similar to the content of the power of attorney described above is contained in the certificate of the authorized employee. The certificate is issued directly by the enterprise receiving the goods or by the company that issues the goods according to the invoice.

It replaces a passport, as it has a photo of the employee. Signs of authenticity of documents: 1. Presence of a wet seal;2.

Power of attorney for signing delivery notes

In case of violation of the contract, losses are compensated in court. Example of a power of attorney for the right to sign invoices Power of attorney No. 556; Date of issue /09.23.2016/; Validity period /10.23.2016/UPTP, St. Petersburg, 97853225754; The power of attorney was issued to the forwarder Borisov Lev Semenovich / passport 8674236 dated September 3, 2001 issued by the Ministry of Internal Affairs of the Leninsky district.

Source: https://obd2bluetooth.ru/kto-podpisyvaet-torg-12/

What to pay attention to when receiving

When figuring out how to fill out the type of packaging in the delivery note and other items, it is important to remember that before signing, you must carefully check the paper for consistency and absence of errors. The inspector will have to take into account several basic nuances:

• When acceptance of goods is carried out by proxy, the employee accepting the goods must sign in TORG-12. In addition, notes on the date, assigned number and a transcript of the painting are required.
• In a situation where the customer receives the product with his own hand, at the bottom right of the document he needs to sign, decipher his “autograph” and make a seal impression.
• Often, organizations simply do not have any types of stamps. It's OK. When preparing the twelfth invoice, you can do without them.
• Unfortunately, not everything and far from always goes smoothly. If the personal signatures required by the rules of formation, the necessary information about the participants in the transaction and other confirmation of the transfer are missing, the transaction is considered invalid.

Signatures

How many signatures should there be in the TORG-12 document? As a general rule, the waybill must be signed by five people: three on the side of the sender of the goods and two on the side of the recipient.

Who should place them and where?

On the part of the consignor, the consignment note is signed by:

1. In the column “Cargo release allowed” - an individual entrepreneur personally or a person who has the right to act on behalf of a legal entity without a power of attorney (usually the head of the organization).
2. In the column “Chief (senior) accountant” - a person holding the corresponding position or who is assigned such responsibilities by order of the employer.
   The senior accountant has the right to sign only in the absence of the chief accountant, when the manager or entrepreneur has assumed the responsibility for maintaining accounting records.

   If there is no chief or senior accountant in the organization, no signature is placed in this column.

3. In column TORG-12 “Cargo released” - the person directly transferring the goods to the recipient’s representative. As a rule, this is a warehouse employee, courier or driver who delivered the goods to the recipient’s location.

On the recipient's side, the signatures are:

1. In the column “Cargo accepted” - the person who directly received the goods from the seller’s representative. This could be, for example, employees of a warehouse or logistics department.
2. In the column “The cargo was received by the consignee” - the head of the organization or an individual entrepreneur.

How to do this correctly?

When signing the delivery note, each column must contain:

• The position of the person signing the document. The name of the position must correspond to the staffing table and the order for hiring a person.
• Signature.
• Decryption of the signature indicating the surname and initials.

Can I use a facsimile?

The use of facsimiles in the delivery note is not allowed . In this case, it is considered unsigned and cannot be taken into account.

Features for an electronic document

Electronic document flow can be organized between the sender and the recipient of the goods if compatible technical means and capabilities are available for receiving and processing documents signed with an electronic digital signature.

An electronic document is recognized as equivalent to a paper document only if it is signed with a qualified electronic signature. This means that such a signature must be obtained for all persons signing the invoice in the form of an electronic document.

Read about the features of registering a consignment note in electronic form and in the TORG-12 form here.

Return processing features

When inconsistencies are discovered at the time of acceptance (insufficient number of items, discrepancies with the basics of the concluded agreement, etc.), a report is drawn up immediately on the spot. It reflects the nuance of shortcomings in the qualitative and quantitative values ​​of the delivered product. Formation is carried out according to the TORG-2 form.

If deviations from the specified parameters are identified after capitalization of inventory items, sending them for storage or registration, the selling and purchasing parties should draw up return documentation.

Signatures of the parties

The document in question has several columns that must be filled in by persons with a certain level of responsibility. This category includes people whose job responsibilities include authorizing the release of inventory items.

Also in these columns, there must be a signature of an employee of the accounting department, whose responsibilities include the preparation of documentation related to the performance of business transactions. Also, the delivery note must contain the signature of the employee who released the goods from the warehouse of the enterprise, acting as a seller.

Correct filling of the TORG-12 delivery note when returning

The first thing to remember is that there is no need to write out details and supplement them with third-party information directly in the main document. There are accompanying supplementary papers for this purpose. To apply you will need:

• Provide the supplier's address details and bank details. If the receipt of goods and materials has already been paid, it is important to reflect the need to return the funds.
• It is necessary to fill in the “Bases” clause; without it, the VN will be invalid. The serial numbers and dates of drawing up the papers according to which the products to be returned were accepted are also noted here.
• The return form must be numbered and issued on the day of the procedure.
• Don’t forget about the tabular part of the document. It records all information in accordance with the original version confirming delivery. It also indicates the number of items to be returned to the supplier.
• In addition, the documentation must reflect the VAT provisions. If this deduction is present in the work of the organization, you need to indicate the rate.
• The VN is signed directly by a representative of the management team or an authorized employee and an accounting employee.

You should remember all of the above points when figuring out how to fill out a delivery note for individual entrepreneurs and any commercial organizations.
You can make document management easier using special software. You can find what you need to automate and optimize work processes on the Cleverence website. Number of impressions: 1951

Signature for bargaining 12 if the manager is singular

The following must be filled in:

• Name;
• TIN;
• current account number;
• Bank BIC;
• index;
• legal and actual addresses;
• telephone and fax.

The columns “Payer” and “Supplier” indicate information identical to what is written in the sections “Consignee” and “Consignor”. The “Base” field must contain the contract number and its date on the basis of which the shipment is carried out.

The summary table with the product must correspond in content to the invoice. Why you need it and how to fill out the travel log book according to Form 8 - see here. Who draws up and signs the order for bonuses for employees? Read this article.

How to fill out the tabular part

• Where a product code must be indicated, the company places it on the basis of the price list.

At the same time, the letter of Rosstat dated February 3, 2005 No. IU-09-22/257 indicated the inadmissibility of failure to fill in the details provided in the unified forms of primary accounting documents.

However, with the abolition of the obligation to use unified forms for accounting, we consider Rosstat’s instructions to be irrelevant.

In turn, tax accounting, indicating the need for primary documents, does not regulate the procedure for their execution, referring to the norms of legislation on accounting (in particular, paragraph 1 of Article 11, paragraph 1 of Article 54, paragraph 1 of Article 172, Clause 1, Article 252, Article 313 of the Tax Code of the Russian Federation).

Taking into account the above, in this case we do not see any negative tax consequences for the buyer if there is only one of the signatures in the TORG-12 form, in particular, in the column “The cargo was received by the consignee”, in the absence of the signature of the responsible person in the column “The cargo was received "

Consignment note bargaining-12

As follows from the question, in the case under consideration, the supplier uses the unified form TORG-12, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132, “On approval of unified forms of primary accounting documentation for recording trade operations,” as the primary document for shipment of goods.

The same resolution also approved the Instructions for its completion, according to which the consignment note in the TORG-12 form is used to formalize the sale (release) of inventory items to a third-party organization. The first copy remains with the organization handing over the inventory items and is the basis for their write-off.

The second copy is transferred to a third party and is the basis for the recording of these valuables.

Signing the document: what, where and how

Accounting and tax accounting in any organization cannot be imagined without taking into account primary documents. One of them is a consignment note in the form TORG-12. It is a primary document drawn up when any product or goods are released to customers.

The form itself, according to which this document is drawn up, is unified and mandatory for all organizations. The technical specifications are drawn up in two copies: one remains with the seller, the other is sent to the buyer. The option that the second party receives gives it the right to capitalize inventory items.

The first option is the basis for writing off the sold goods.

Why do you need a consignment note Torg-12, the rules for its execution

• Risks of non-contractual delivery: if the contract and the invoice are not on friendly terms, No. 11
• 2017

1. Document flow, No. 24
2. Recovering lost documents, No. 20
3. Accounting documents: prepare, fill out, sign, No. 20
4. It is advisable to include a time stamp in the electronic signature, No. 15
5. The Federal Tax Service can accept electronic documents only in approved formats, No. 13
6. Correcting the primary accounting system, No. 10
7. An electronic document is not just created on a computer, No. 5
8. We issue an order assigning the duties of the chief accountant to the director, No. 4
9. We transfer accounting to an outsourcer, No. 3

2016

The invoice will be invalid if it does not contain the signatures of the responsible persons. On the seller’s side, three persons must sign the invoice: the person responsible for the release of goods (for example, a storekeeper), the chief accountant and the manager. In practice, you can often see that one person signs for all three persons.

Important

This option is completely justified. The main thing is to issue an order or power of attorney for the right to sign the document.

Transfer TORG-12 electronic consignment notes to your counterparties for free - under the “Unlimited for 2 months” promotion from the Diadoc system Try There are two signatures on the recipient’s side: “Cargo received” and “Cargo received.” The first signature is most often placed by a representative of the transport company delivering the goods to the buyer.

The financially responsible person signs in the “Cargo received” column. The goods on the invoice can be received by an authorized person of the buyer by proxy.

• Units of measurement must be filled in. This also requires a classifier.
• The type of packaging can be, for example, a box.

The quantity of goods in one package is indicated in the “quantity in one place” column. How many packages will be shipped in total is indicated in the “number of places” column.

• The “weight” column is filled in only when we are talking about a weight product and not a piece product.
• The product price is indicated in the appropriate column excluding value added tax.
  Column 13 indicates the tax rate. In most cases it is 18%.

The next column contains the amount of the calculated tax.

• How to protect the personal data of employees and clients, No. 19
• How to destroy primary material after its shelf life has expired, No. 15
• Acceptance and write-off of materials: preparing documents, No. 12
• Electronic document management with counterparties: where to start, No. 10
• Company seal: we make, we use, we recycle, No. 9
• Is printing a constant companion of the company?, No. 9
• We are developing a convenient personal income tax register, No. 8
• We discovered a shortage: we file a claim with the counterparty, No. 8
• When screenshots come in handy, No. 6
• Ideal certificate of provision of services for a tax inspector, No. 6
• Document flow: we build it “according to accounting”, No. 5
• Supply contract: read syllable by syllable, No. 5
• Unified primary forms are optional, but what about BSO?, No. 4
• How to prevent an attack on Client-Bank, No. 3
• 2012

Attention

So if another employee signs the invoice for the director, then the right to sign can be transferred by power of attorney or order. 6 tbsp. 169 of the Tax Code of the Russian Federation.

In a standard invoice, both for the sale and purchase of goods and materials, the signature of the manager is not needed - it is signed by the materially responsible persons.

But if your director nevertheless signed this initial document, then before the vacation it is enough for him to issue an order appointing persons responsible for the shipment and receipt of goods.

Source: https://advokat-na-donu.ru/podpis-v-torg-12-esli-rukovoditel-v-edinstvennom-chisle/

Shipment of inventory items

The instructions for shipment of goods and materials indicate that the shipment of goods is carried out only after the recipient has presented all the necessary documents. This point requires special attention, since in the absence of the necessary acts, the risk of shipment of goods to persons who are not buyers increases significantly.

To summarize all of the above, filling out the document in question is a process that requires the right approach and the presence of certain rules established by law. In order to quickly sell or purchase goods, you should correctly approach the filling out of the necessary papers. The standardized TORG-12 invoice must be drawn up in two copies, which are handed over to both parties. We hope that our article fully reflects the rules for filling out TORG-12 and will help you in your work.

Nuances associated with obtaining inventory materials

The consignment note is the primary document for carrying out business activities. According to the rules specified in current legislation, the goods can be received not only by the buyer himself, but also by an authorized person. However, when drawing up documents, it is imperative to indicate a trusted entity.

This document is assigned to the company acting as the seller. When goods and materials are received by a trusted entity, the following fields are filled in the delivery note:

1. Serial number of the agreement - where the number of the corresponding document is marked. If such a number is not available, the date of the agreement should be indicated.
2. Issued - in this column you should indicate the name of the organization that issued the power of attorney to receive inventory items.
3. Accepted the cargo - here you should indicate the details of the recipient of the document and inventory items.

It should be noted that a power of attorney to receive cargo gives the authorized person the right to promptly purchase inventory items. The system for receiving cargo is considered on an individual basis.

The consignment note can be generated and stored both in paper form and electronically.