Receipt order M4 - what is it, sample filling, form, who signs, stamp instead, what is it for,

Requirements for placing an order

The M-4 receipt order form was developed by the State Statistics Committee and approved by the 1997 Resolution. This document records all receipts of materials that come to the organization from suppliers or from processing departments.

The order must be filled out by the financially responsible employee; this document is drawn up upon receipt of inventory materials for warehousing, as well as upon transfer of semi-finished products for use in production. The order must be drawn up in a single copy: this document specifies the quantity of materials received by the unit. One order can be issued for several types of incoming products if they are transferred to the enterprise by one supplier and delivered within one day.

The form can be filled out manually, but more often automated computer programs are used for this. Electronic filing saves time and ensures accurate records.

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Resolution of the State Statistics Committee of the Russian Federation No. 71a dated October 30, 1997 established a primary document for the posting of enrolled materials. Such a document is the form of receipt order M-4. According to clause 49 of the “Methodological guidelines for accounting of inventories”, ratified by Order of the Ministry of Finance of the Russian Federation No. 119n dated December 28, 2001, an M-4 order accompanies any crediting of materials.

Organizations that, in addition to trade, are engaged in other types of activities must receive and receive goods in the same way as the procedure for registering material objects.
This is provided for in paragraph 224 of the above Guidelines. It is important that this procedure should not be followed by entities conducting only trading activities. According to Article 9 of Federal Law No. 129, the receipt order M-4 specifies the date of receipt, the number of material assets and other essential details. If the organization cooperates with suppliers, each receipt of materials must be documented.
For this purpose, a unified form was developed - receipt order M-4. This is a standard document that can be used at enterprises in various industries; it records each incoming transaction. Maintaining primary records is mandatory for all business organizations. Subscribe to the accounting channel in Yandex-Zen! Requirements for order execution The M-4 receipt order form was developed by the State Statistics Committee and approved by the 1997 Resolution. This document records all receipts of materials that come to the organization from suppliers or from processing departments.

How to fill out a receipt order? Basic Steps

Each order, which records the receipt of inventory items at the enterprise, must be numbered, and a date must be put on the document. The following main filling stages can be listed:

Indication of the full name of the enterprise. His legal name is also stated. address and necessary contact information.
The structural unit of the organization to which material assets are transferred is indicated.
In the table you must enter the date of the transaction code, the name of the inventory, and the name of the supplier. If the company uses supplier coding, the corresponding code is indicated, and if not, a dash is added.
The insurance company is indicated if the material assets were insured during the transfer. If this has not been done, you need to put a dash in the column.
Next, accounts for accounting are written down, as well as details of accompanying documents.

After this, you need to fill out separate fields that contain detailed information about the product. The name of material assets, item number, unit of measurement, quantity, cost excluding VAT, and the amount of VAT are indicated. If materials of high value are transferred, for example, precious stones, the data of the product passport must be indicated. In column 12 you must enter the serial number according to the warehouse card file.

After the table in the order, the total amounts are indicated; in empty columns you need to put dashes. The M4 order must bear the signatures of the supplier’s representative who provides the materials and the receiving financially responsible employee. After registration, the order is redirected to the accounting department for accounting and control.

Filling out the M-4 receipt order allows you to ensure control of all incoming materials, semi-finished products and other material assets, as well as control cooperation with suppliers. Maintaining documentation in accordance with all the rules allows you to avoid the loss of material assets or excessive payments to the supplier.

Situation: The LLC is on the general taxation system, the main activity is wholesale trade in construction materials. When goods arrive, we issue a receipt order in form M-4. Question: 1) who should sign the documents in the accepted and handed over line if the goods were brought to us by the supplier on your own transport at your own expense, but received the goods in our warehouse, the manager. warehouse? 2) who should sign the documents in the line accepted and handed over, if the goods were delivered by a transport company hired by us, at our expense, and the manager received the goods in our warehouse. warehouse?

1) If the goods were brought to you by the supplier on his own transport at his own expense, then the supplier’s driver (forwarder) signs the line “delivered”; the line “accepted” is signed by the manager. warehouse

2) If the goods were delivered by the transport company you hired, then the driver of the transport company signs the line “handed over”, the manager signs the line “accepted”. warehouse

The receipt order must be signed by the persons who hand over and accept the materials. To reduce paperwork, a receipt order can be omitted. It can be replaced with a stamp (sample below). Place it directly on the supplier's document. For example, on an invoice.

Andrey Kizimov,

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to register and reflect the receipt of materials in accounting

The chief accountant advises:

To reduce paperwork, a receipt order may not be issued. It can be replaced with a stamp. Place it directly on the supplier's document. For example, on an invoice.

More on the topic

How to protect yourself. Inspectors charged expenses due to signature on invoice

Argument No. 3.

Another argument could be the second signature on receipt orders in form M-4. There are two entries in the document - passed and accepted. But the resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a does not clearly define how to fill out these lines. In fact, this is not a two-sided document, but an internal document, since it is drawn up in one copy. But both a stranger and an employee can sign the document. This will confirm that the intermediary or courier who received the goods from the supplier has handed them over to the company.

The short designation M-4 hides the receipt order form. This document refers to primary accounting documents and is issued when the enterprise’s warehouse receives any products from suppliers that must be received.

How to fill out the receipt order form M-4 ↑

In accordance with current legislation, the M-4 receipt order must be filled out by the materially responsible employee who is responsible for receiving materials.

How to fill out a cash receipt order online, see the article: online cash receipt order. Read about this customs receipt order here.

Moreover, the order must be drawn up immediately at the time of receipt and shipment of valuables to the warehouse. The order is prepared in one copy; copying of the document is not allowed.

The receipt order form M-4 must contain the following items:

Name of the organization or its structural division	The name of the enterprise that has accepted goods or materials as personal property from the supplier is indicated at the top of the form. In the column about the structural unit, information about the unit that will directly carry out the procedure for receiving received materials is entered.
Information about the parties to the concluded agreement	In the first table, the responsible employee records information about the supplier of the received materials and the insurance company, if any. The numbers corresponding to payment and accompanying documents are also indicated here.
Bank account information	In a special column, information is written about the account, on the credit or debit of which transactions are made regarding the crediting of certain property to the organization’s balance sheet
Data on products received	The second table of the M-4 form consists of a set of descriptive and quantitative parameters of the material accepted by the customer. The first column contains the nomenclature number of the received object, its name, dimensions, grade type, brand. The second column is intended to indicate the unit of measurement, the third - to indicate the amount of material received. Then the cost of one unit, determined by the contract, the total amount of cost excluding VAT, the amount of VAT and the final total amount that the organization is obliged to transfer to the supplier are written here

If the customer accepts precious metals through a receipt order, an additional item is added to the form. It contains the registration number of the technical passport of each product.

General drafting rules

When receiving several types of material using one invoice, you can create one receipt order. But the main thing is to draw up the document correctly.

To do this, you need to know what information is required to be provided:

Code by type of operation	You only need to enter the code if the receiving party has a classifier for the types of operations. If there is no such classifier, a dash is placed in this line
Code by supplier	This code is indicated if the economic entity has a classifier for supplier codes. The absence of a classifying document requires a dash to be placed in this line
Insurance organization	The name of the insurance company that insured the received object is written here. If there is no insurance, a dash is indicated
Number value of the accompanying document	The number of the document on the basis of which the materials were credited is indicated. This may be an invoice from the supplier or a delivery note
Number corresponding to the payment document	Write down the number of the document according to which the materials were paid for. This may be considered a payment request or order
Price (7 columns)	The cost value for one unit of the accepted object is written down, excluding VAT.
VAT amount (9 columns)	The VAT amount is shown for the entire volume of products received
Passport number (11th column)	This column is filled in when accepting precious stones or metals, for which a special passport is a necessary accompanying document.
Serial number according to the warehouse card file (12 columns)	The number value of the materials registration card according to the M-17 form is written here

Sample document

You can see what the receipt order form looks like in form M-4 here. This form can be used in the process of business activities.

Or, guided by the sample, you can develop your own form of the document. The main thing is that the form you developed yourself contains all the necessary details.

You can see how to correctly fill out the M-4 receipt order here. It is important to fill out the order correctly. An improperly drawn up document will be considered invalid. This means that there are no primary accounting documents.

Who signs the order

The completed receipt order M-4 must be certified by a signature. Only the person who is financially responsible and who directly accepts the materials received by the organization has the right to sign.

Once the order is signed, it is not permissible to make changes to the items on the form. A document with corrections will be considered invalid.

After the receipt order is properly executed and the business transaction is taken into account in accounting, the document is sent for archival storage.

The tax authority may request it during an inspection. Therefore, receipt orders should be stored in the manner prescribed for preserving primary accounting documentation.

Basic rules for filling out form M-4

Since 2013, this form has not been strictly mandatory for use, however, it is still widely used in enterprises and organizations.

The receipt order has two sides and contains all the necessary information regarding the supplier, consumer and the product itself: its name, grade, size, quantity, cost, etc. (it should be noted that some cells can be left empty). If the inventory contains precious metals or stones, then this document must indicate information from the accompanying technical passport.

When filling out an order, you should avoid mistakes and omissions, and if there are any inaccuracies, it is better to fill out a new form.

According to the rules, the form can be filled out either by hand or on a computer, but in any case, the document must necessarily contain “live” signatures of the supplier’s representative and the consumer.

After registration, the number of the receipt order must be registered in the materials accounting card and transferred for storage to the accounting department of the enterprise, where it, like other primary documents, must be stored for at least five years.

The document is issued exactly on the day the goods are received and reflects the actual receipt. A receipt order is drawn up in one copy, and if there are several deliveries from the same supplier within one day, they can all be entered into one document.

Form KO-1

You need to fill out the receipt order in one copy. The form consists of 2 sections. The first is a direct receipt order, and the second is a tear-off slip - a receipt. The latter is issued to the person who deposited the funds. The line “Base” indicates the content of the operation performed. For example, this could be “payment of invoice No. 321 dated February 1, 2017.” The “Including” field shows the VAT amount. The amount is indicated in numbers. If no tax is provided, then you should write “Without VAT”. The “Attachment” field lists the documents that accompany the order. The corresponding account is set depending on the source of funds. The department code is indicated by the operator of separate structural departments of the enterprise. The “Debit” cell should contain the cash account in accordance with the plan. The numbering of documents is continuous and is established for one year. The form should not contain numbers written out of order or duplicate codes. OKPO is considered a mandatory requirement. The information is indicated in accordance with the certificate issued by the state statistics body. The name of the organization is indicated in the same form in which it appears in the constituent documentation. If the company has approved analytics codes, they must be indicated in the order. The document contains a “purpose” cell. It is completed only by non-profit enterprises with appropriate funding.

Instructions for filling out a receipt order

It is impossible to say that this type of document may cause any difficulties when filling out, since it has a completely simple and understandable form. The standard receipt order form can be divided into several parts, which contain three tables.

Filling out the “header” and first table of form M-4

The first table is the “header” of the document. First, it indicates the order number for the company’s internal document flow. Then enter the name of the organization receiving the goods, indicating its legal form (IP, LLC, OJSC, CJSC), the OKPO code (All-Russian Classifier of Enterprises named after Organizations - the code is contained in the constituent papers of the company), as well as (if necessary) the structural unit , which issues the order.

Next, the table includes the date the document was compiled, the transaction type code (if such coding is used), the supplier’s warehouse number, its full name, code (if any) and the insurer (if the inventory items are insured). Then the accounting account numbers, analytical accounting code (if such a system is used), and the numbers of the accompanying and payment documents are indicated here.

Filling out the second table of form M-4

The second table of the receipt order relates directly to incoming products

. First, the name of the product and its item number are indicated, then the unit of measurement: its code - in accordance with the Unified Classifier of Units of Measurement, and the name (pieces, kilograms, cubes, meters, etc.). Next, information is entered on the number of accepted inventory items (according to documents and actually) - they must match.

After this comes information about the cost: in the seventh column the price per piece is entered, then the total cost excluding VAT, then the allocated VAT, and then the total price including VAT. The passport number is indicated if inventory items have this accompanying document (for example, jewelry). Lastly, the card number according to the warehouse card index is entered into the table.

The remaining unfilled lines must be crossed out (in the form of the letter Z or crosswise).

Filling out the reverse side of the M-4 form

The reverse side of the document summarizes the income

: the total quantity of goods accepted, its total cost without VAT, the amount of VAT and the cost with VAT. There is no need to decipher the amounts in writing.

Finally, the receipt order must be signed by the direct recipient of the goods (in this case, the storekeeper) and the supplier’s representative (in this case, the forwarder) with a mandatory decoding. There is no need to certify the order with a seal, because from 2021, legal entities may not have their documents stamped.

Despite the entry into force of Law No. 402-FZ “On Accounting”, forms that were previously considered unified and mandatory for use remain in demand to this day.

One of these forms is the M4 receipt order (hereinafter referred to as the M-4 order). It is actively used by small businesses to account for received materials. Moreover, Law No. 402-FZ itself does not prohibit doing this.

What kind of document is this?

First of all, the form of this receipt order was approved by the State Statistics Committee of the Russian Federation in Resolution No. 71a of October 30, 1997. Today it is not mandatory for use, but its use is not prohibited by law.

In order to safely use the specified document for accounting purposes, you only need to approve it in.

This document formalizes the registration of materials that arrived at the enterprise from suppliers or from processing. It is worth noting that this form is used only when receiving materials for which there are no claims to their qualitative or quantitative content, i.e. if the actual data corresponds to the documents from the supplier. This is stated in paragraph 49 of the Methodological Instructions of the Ministry of Finance of the Russian Federation (order No. 119n dated December 28, 2001).

Warrant M-4 serves as the basis

warehouse, tax and accounting of materials.
In particular, paragraph 1 of Article 9 of Law No. 402-FZ states that all facts of economic activity must be documented in primary documents. Thus, the receipt order M4 serves as confirmation of the acceptance (!) of assets for accounting
. It is filled out based on the actual amount of material assets accepted and on the basis of the primary documentation accompanying them.

In addition, the preparation of this document performs another function - it serves as recognition of the supply of materials without claims against the supplier (processor).

Why do you need a receipt order?

Why do you need a receipt order?
This question often arises among inexperienced accountants. A receipt order in form M-4 is documentary evidence that the information from the supplier’s primary documents actually agrees with the actual availability and quality of material assets received.

If there are discrepancies in the quantity of acquired assets or deficiencies in their quality, a receipt order cannot be issued. Instead, an act of acceptance of materials is filled out, on the basis of which claims are made against suppliers or cargo carriers (clause 49, part I, section 2, order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Application of this order

As stated earlier, receipt order M4 is used to register

materials, which include:

various raw materials;
purchased semi-finished products;
materials (basic and auxiliary);
components and spare parts;
fuel and containers;
construction materials, and other similar assets, which, on the basis of PBU No. 5/01 “Accounting for inventories”, are recognized as materials.

However, form M-4 is used not only when materials arrive at the enterprise from a supplier (i.e., and for other reasons) or from processing.

With the help of such a receipt order, assets are registered

, which:

came as a contribution from the founders to;
joined the organization free of charge;
purchased by an accountable person;
manufactured in-house;
identified during the audit as surplus, etc.

In other words, for any reason for the receipt of materials, an M-4 order must always be issued! But only if there are no discrepancies in their quality and quantity.

As for the application of this document at enterprises, it can be used by legal entities of any form of ownership and legal form, including budgetary structures. But entrepreneurs decide for themselves whether to use the M-4 order in accounting or not. The fact is that Resolution of the State Statistics Committee of the Russian Federation No. 71a dated October 30, 1997. applies only to organizations. This normative act does not apply to entrepreneurs. But if they decide to use the document to simplify tax accounting or for warehouse accounting purposes, then they should approve the use of the specified form in the Order.

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General provisions for registration

First of all, the specified document is filled out in one copy by the person responsible for receiving materials and then transferred to the accounting department for further accounting of assets along with the documents accompanying them. And for the purposes of warehouse accounting, an accounting card is opened for received materials, which reflects all incoming and outgoing transactions for this asset.

The documents received by the accounting department are checked and in the absence of any disagreements, appropriate entries

D account 10 “Materials” (if accounting is carried out directly through this account) To account. 71 “Settlements with accountable persons”, account 60 “Settlements with suppliers”, etc. – depending on the reason for the receipt of assets.

Subscribes

order by the receiver of materials and those who hand them over.

The document is drawn up on the day the materials are received or within other deadlines that are provided directly at the enterprise, but no later than the deadlines established by current legislation.

In case of receipt of homogeneous shipments that arrive from the same supplier several times during the day, it is allowed to draw up a general receipt order M-4 for all such deliveries that took place on that day. But at the same time, for each separately received batch of such materials, notes are made on the back of the M-4 form.

At the end of the day, these entries are all checked, counted, and a total is derived from them, which is now entered into the receipt order.

It is worth noting that instead of an M4 order, a stamp may be affixed

. It is placed on any document accompanying the materials (on, etc.) and is equal in its force and consequences for the accounting process to a receipt order.

However, such a stamp can replace an M4 order

only provided that:

it contains all the details of the receipt order;
all these details must be filled out;
the stamp must bear the next number of the M-4 form.

At the same time, current legislation does not prohibit the simultaneous use of both such a stamp and an M-4 order at an enterprise.

If discrepancies are found

with the supplier’s data, then instead of a receipt order, an act of form M-7 is drawn up.

As a general rule, when materials are received by an organization, a receipt order is issued in form No. M-4. Is it necessary to draw up this document when receiving goods? After all, they are also inventories. Let's consider what problems may arise when maintaining document flow without using Form No. M-4.
Primary document on materials... All business transactions must be documented in primary documents. This requirement is contained in Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. To record incoming materials, a primary document has been installed. This is a receipt order in form No. M-4 (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a). This document formalizes the receipt of materials in accordance with paragraph 49 of the Guidelines for accounting of inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

But there is another simplified option for processing incoming materials. Instead of a receipt order, their acceptance and posting can be formalized by affixing a stamp on the supplier’s document (invoice, invoice, etc.). The stamp imprint must contain the same details as in the receipt order. That is, the details of the specified stamp are filled in and the next receipt order number is entered. Such a stamp is equivalent to a receipt order.

So, the procedure for documenting the operation to obtain materials is clearly established. Now let's look at the situation when goods arrive at the organization.

Is it necessary to fill out form No. M-4 in this case, or is an invoice from the supplier sufficient for the receipt of goods?

...aka - for goods For organizations that, in addition to trade, conduct other types of activities, operations for the acceptance and posting of goods are formalized in a similar manner as materials. This is provided for in paragraph 224 of the Guidelines for accounting of inventories. Such organizations include, for example, a manufacturing enterprise that includes a trading division. Therefore, when goods arrive at this department, a receipt order must be drawn up in Form No. M-4 or a stamp must be placed on the documents received from the supplier. Please note: this procedure does not apply to organizations that conduct exclusively trading activities.

As we have already noted, paragraph 1 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ states that all operations “must be documented with supporting documents.” From the literal interpretation of this norm it follows that the buyer must himself draw up a primary document according to which he capitalizes the received values. This will be the receipt order in form No. M-4. It indicates the date of receipt, the number of valuables and other mandatory details (Article 9 of the Federal Law of November 21, 1996 No. 129-FZ). And a bill of lading in form No. TORG-12 cannot replace a receipt order when goods arrive at a division of a company. Despite the fact that the second copy of this document received from the supplier is the basis for recording the received values.

Therefore, when goods arrive at the trading department, you need to draw up a receipt order in form No. M-4. If this document is not available, during the audit, tax authorities may file claims not only for the lack of primary documents, but also deduct input VAT.

With a fine and without deducting VAT. The absence of primary documents is equated to gross violations of the rules for accounting for income and expenses and objects of taxation (clause 3 of Article 120 of the Tax Code of the Russian Federation). According to this provision of the code, the fine ranges from 5 to 15 thousand rubles. If the tax base is underestimated, then the amount of sanctions is equal to 10 percent of the amount of unpaid tax, but not less than 15 thousand rubles.

The last option of punishment is due to the fact that tax accounting is based on data from primary accounting documents (Article 313 of the Tax Code of the Russian Federation). Capitalization of received materials or goods without drawing up a receipt order may be considered as an understatement of the income tax base.

In addition, the absence of a receipt order in Form No. M-4 may result in a refusal to deduct input VAT on purchased materials or goods (if the department receives them). For them, the tax is deducted if an invoice is received from the supplier, and the inventory items are paid for, accepted for accounting and will be used in transactions subject to VAT (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation).

For each business transaction, primary accounting documents are drawn up. In this case, the documents must be drawn up according to the forms contained in the albums of unified forms of primary accounting documentation. If the album does not contain the required form, the primary document must contain the required details. After the documents are prepared, they are accepted for accounting (Article 9 of the Federal Law of November 21, 1996 No. 129-FZ). Only after this the transaction can be reflected in the accounting accounts. Consequently, the receipt of materials into the organization or goods into the trading division is reflected in the accounts only after a receipt order has been drawn up in Form No. M-4. From this moment on, the organization can take advantage of the deduction of input VAT provided that the remaining conditions for the offset are met. Oleg Gulst, UNP expert

/"Accounting, taxes, law", 06.12.2005/

Step-by-step filling instructions

serial number of the form and the date of its preparation;
name of the organization and department receiving the materials;
Next, indicate the name of the supplier and, if available, the insurance company. The insurance company is indicated only when the cargo is insured. Otherwise, either a dash is placed in this column, or it remains empty;
As for encodings - “Operation code”, “Supplier code”, etc. - these columns are rarely filled in by representatives of small businesses, since they usually do not approve the internal classifier of such codes. Therefore, in these columns they either make a dash or leave them empty;
then the storekeeper enters the number of the accompanying document in the column of the same name. The data is taken from the invoice.

As soon as filling out this tabular part of the order is completed, the storekeeper begins the descriptive part

All these columns are filled in in one document for several types of materials, if they were received by the enterprise under one invoice. That is why at the end, on the reverse side of the M4 receipt order, the total is summarized only by cost indicators.

If materials were received using different invoices, then a separate receipt order is created for each delivery.

The exception is delivery made during the day, of homogeneous goods and from one supplier. In this case, a general receipt order is issued.

As for such columns as “Corresponding account” and “Payment document number”, they are usually filled out by the accounting department based on its data.

The order is signed by the storekeeper and by the one who brought the materials from the supplier, from processing, or hands them over to the warehouse upon receipt for other reasons.

Step-by-step instructions for registering a receipt order in 1C are presented in the following video lesson:

Receipt order M-4 is the primary document confirming the receipt of goods and materials into the warehouse. Let's figure out when the M-4 form is used and consider an example of filling out an M4 receipt order. Here you can in excel.

Read in the article:

A receipt order in form M 4 is issued at the time of capitalization of inventory items coming from the counterparty or from processing. But at the same time, the quantity and quality of materials must be identical to the information given in the shipping documents.

As a rule, a receipt order M4 is issued for each delivery. But there are also cases where you can issue one order to receive several items of inventory and materials. Such cases include admission:

Inventory and materials from one supplier using one invoice;
homogeneous materials from one supplier using different invoices within one day.

Receipt order M 4 is drawn up in one copy by warehouse workers. The warehouseman and the person who delivered the goods and materials to the warehouse (in particular, the forwarder or driver) put their signatures on the document.

After filling out the M4 form, it is sent to the accounting department along with other shipping documents.

How to fill out a receipt order using form M-4

Goskomstat approved this form on October 30, 1997 by resolution No. 71a. Currently it is advisory in nature. The company has the right to develop and approve its own receipt order form. Moreover, its application must be reflected in the accounting policies.

Receipt order M4

The document consists of a header, two tables with columns on the outside and a table on the back with totals.

In the header, indicate the document number according to the internal document flow, the name of the company that accepted the goods and its legal form, OKPO code and the structural unit that issued the order.

In the first table, indicate the date of receipt of inventory items, transaction type code, warehouse name, supplier name and code; an insurance company if you insure the cargo, corresponding accounts for accounting and analytical accounting, as well as the numbers of the accompanying and payment documents.

In columns where information is missing and is not required, put dashes.

Quote: Instead of a receipt order, you can issue a stamp. This will reduce document flow in the company. Read about it below.

The procedure for filling out the columns in the second table is given below.

Table 1. Filling out the columns of the M-4 receipt order

Column number	Content
1	name, grade, size of goods and materials
2	item number of goods and materials
3,4	units
5,6	quantity of goods and materials according to shipping documents in accordance with the actual
7	unit cost excluding VAT
8	total amount for goods and materials excluding VAT
9	total VAT amount
10	total amount for inventory items including VAT by line
11	number of the passport attached to goods and materials containing stones and precious materials. If absent, put a dash
12	serial number according to the warehouse card index cards

The reverse side shows the total: the total number of goods and materials, the cost together and without VAT, the amount of VAT.