When issuing invoices, is it legal to affix a seal containing additional inscriptions, for example, “For financial documents” and different from the main seal of the organization (LLC)?

Legal topics are very complex, but in this article we will try to answer the question “Does Bargaining 12 need a stamp 2021?” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

The unified form TORG-12 also provides for the affixing of seals of the parties to the delivery. At the same time, the seal is not a mandatory requisite of the primary document (Article 9 of Law No. 402-FZ), therefore organizations that have officially abandoned the seal may not certify the invoice with it (see also letter of the Ministry of Finance of Russia dated 06.08.2021 No. 03-01 -10/45390).

When using unified forms of documentation, the consignment note is drawn up according to the TORG-12 form. The form and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. You can visit our website.

Electronic consignment note TORG-12

For the electronic consignment note, a format has been approved for transmission via TKS ( from July 1, 2021 - Federal Tax Service order dated November 30, 2021 No. ММВ-7-10 / [email protected] ), which allows not only to establish an electronic exchange of invoices with counterparties, but also to submit invoices in electronic form at the request of tax authorities.

three from the seller’s side: (manager, accountant, responsible for shipment). In some large organizations, one person signs the delivery note upon shipment. Usually this is a certain “operator” who, based on information received from the accounting department and warehouse, generates a document and signs it with his signature. This procedure must be enshrined either in an order, or in a power of attorney, or in the job descriptions of the “operator”;

Rules for registration of auction 12 law

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.

Drawing up a delivery note

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.

Summary of the article Consignment note A consignment note is a primary accounting document used to formalize the transfer of ownership through sale, release of goods or other material assets from the seller to the buyer. The invoice indicates the name of the type of goods, its price, quantity and total cost, as well as the amount of VAT. In addition, the delivery note must contain the details of the transferring and receiving parties, handwritten signatures of authorized persons, and the seal of the organization. The invoice form is contained in the album of unified forms of primary accounting documentation called the TORG form. It is compiled in two copies, one of which remains with the supplier organization and is the basis for writing off inventory items.

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TTN, as a rule, is used when there are few items of cargo or when transporting alcoholic beverages. The consignment note further - TN confirms the conclusion of a transportation contract between the customer of the cargo transportation and the contractor, the form is regulated by the resolution.

Registration of a consignment note: legislative gaps and contradictions

The conclusion of the contract is confirmed by the waybill drawn up by the shipper unless otherwise provided by the contract. This document is necessary for you, the taxpayer and the consignee, as well as the transport company. The legislation provides for at least 3 copies of the waybill or 4 copies of the consignment note, one original for each participant in the cargo transportation, and 2 copies for the carrier, depending on which document the company uses.

Articles for an accountant Who needs a waybill and what are the consequences of not having one? For so many years, taxpayers have been arguing with the tax authorities regarding the rights to deduct VAT and reduce the tax base for income tax, when the purchase of goods is registered with a TORG waybill, and the waybill is Form 1 -T buyer does not have. If, among other things, the taxpayer sees in the request for documents a request to provide invoices, there is no need to be alarmed. We need to act. Namely, to raise the agreement with the supplier and check the correctness of filling out the invoice in the TORG form, because these actions, ultimately, will not allow the tax authorities to charge additional VAT and income tax. So, what is TTN? A consignment note is a unified document. Its form is approved by the Resolution of the State Statistics Committee of the Russian Federation dated there. The procedure for applying and filling out the consignment note is also described.

The responsible manager or accountant will check every line in the document in order to promptly notice an error or incorrect information. Is a stamp required on the 2-NDFL certificate - is it mandatory or not? Forms of invoices for payment are not included in the list of primary documents, since they do not reflect a fait accompli of the economic life of the enterprise, and therefore the composition of the invoice information is not rigid.

Rules for filling out the bill of lading 2021

The buyer's representative picks up the goods by proxy. This raises the question: Tambov The invoice for the shipment of goods must contain both the seal of the seller and the seal of the buyer. In addition, the seal of the recipient is a mandatory requisite in the form of the invoice, approved by the Decree of the State Statistics Committee of Russia dated December 25.

Law 402-FZ. This article establishes that every fact of economic life (including the shipment of goods) is subject to registration with a primary accounting document. By virtue of Part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents are approved by the head of the economic entity upon the recommendation of the official charged with maintaining accounting records. Thus, from 01/01/2021, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use *(1).

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Shipping documents (TORG-12) with the seal of the accepted party, but without a signature

The goods were shipped to the commission agent client using TORG-12 invoices, the commission agent put his stamp on the invoices stating that he accepted them, but there was no signature. Now he refuses to pay for the goods received.

Do TORG-12 documents with a seal from the accepted party, but without a signature, have legal force for the court (is there a regulation, law or court practice in such situations)?

A seal without a signature will not be valid. Because Anyone could have installed it, not an authorized person. Therefore, a signature is needed and then obligations will arise (Article 309 of the Civil Code of the Russian Federation, 990 of the Civil Code of the Russian Federation)

Can be used as evidence in court. But to have full force, there must also be a signature. You will have to prove (Article 64 of the Arbitration Procedure Code of the Russian Federation) that the shipment took place and the obligations to the counterparty were fulfilled in order to collect payment for the goods delivered.

First of all, the organization faces liability under Art. 120 of the Tax Code of the Russian Federation, if it does not have properly executed primary documents for the shipment of goods. The judge will already decide on the legal validity of documents without a signature.

matters, along with other evidence of the Arbitration Procedure Code of the Russian Federation Article 64. Evidence

1. Evidence in the case is information obtained in the manner prescribed by this Code and other federal laws about the facts, on the basis of which the arbitration court establishes the presence or absence of circumstances justifying the demands and objections of the persons participating in the case, as well as other circumstances that are important for the correct consideration of the case.

2. Written and material evidence, explanations of persons participating in the case, expert opinions, consultations of specialists, testimony of witnesses, audio and video recordings, other documents and materials are allowed as evidence.

Explanations of persons participating in the case and other participants in the arbitration process obtained through the use of video conferencing systems are accepted as evidence.

Based on No. 82-FZ of 04/06/2015, organizations, starting from 2015, may not use a seal in their activities if it is missing, but provided that this is stated in their Charter.

In GOST R 6.30-2003, the name of the props has changed compared to GOST R 6.30-97, the new name is “seal imprint”, which is more consistent with the essence of the props.

A seal impression in accordance with GOST certifies the authenticity of a signature on documents certifying the rights of persons recording facts related to financial assets, as well as on other documents that provide for certification of the authenticity of a signature. But this document has been canceled and is no longer valid.

Civil Code of the Russian Federation

Article 160. Written form of a transaction

2″. When making transactions, the use of a facsimile reproduction of a signature using mechanical or other copying means, an electronic digital signature or another analogue of a handwritten signature is permitted in cases and in the manner provided for by law, other legal acts or agreement of the parties. These lines are the only mention of facsimiles in Russian legislation. It follows that the use of facsimiles is permitted by mutual agreement of the parties.”

Interpretation - It seems most reasonable to use facsimiles on documents that do not imply significant financial or other liability. However, if the counterparty agrees to accept the facsimile as a signature, then, according to the Civil Code of the Russian Federation, the document will have the same legal force as with a regular signature.

Is it necessary to stamp the IP on the invoice?

Tax - she does not maintain her own register of stamps, but upon request the individual entrepreneur can record the necessary data;
OVD (in Belarus and Kazakhstan it is necessary to register a seal, individual entrepreneurs in the Russian Federation can do this at their own request);
Chamber of Commerce and Industry;
Manufacturer's register (many companies conduct this automatically).

Is it necessary to print IP on the waybill, simple form?

Thus, for the validity of the concluded transaction, as well as the documents drawn up as part of its implementation, only the signature of the person is sufficient. The presence of a seal on these documents is allowed if only the parties to the transaction (agreement) have reached an independent agreement on this.

Representatives of banks report that the signature of the general director on any documents is sufficient for them if the company refuses the seal. It's risky to do this for now. After all, the rules for filling out work books still say that the entry on the title page and records of dismissal must be certified with a seal. Now printing on documents is the right of the company. Previously, LLCs and JSCs were required to have a round seal containing the full company name in Russian and an indication of the location of the company.

Also, the signature of an accountant, chief or senior is not required. The TTN must contain all these signatures - in the product section. It does not include information about the payer - name, address, bank details - unlike the TTN.

Do you need a stamp on the waybill in 2021?

Since this year, new Rules for freight transport by road have been in force on the territory of the Russian Federation, which were approved by the Decree of the Government of the Russian Federation from Important. This information is not indicated in the TTN. The document will come into force seven days after publication, but at the time this issue of the newspaper was signed for publication, the commented resolution had not been published. Primary documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.

OJSC Avtotrans, after indicating in the TTN the data necessary for calculating transport services (distance to the consignee, cost of services, time for loading and unloading, etc.), sends the transport customer a third copy of the TTN and an invoice for payment for transportation services.

Officials refer to laws on joint stock companies. And about limited liability companies (LLC). From which it follows that the company’s use of the seal is a right. Not an obligation. And information about the presence of a seal must be contained in the company’s charter.

How to refuse the organization's seal?

Both goods and waybills are the primary documents for recording the movement of goods. The forms of invoices TORG-12 and 1-T are contained in the albums of unified forms of primary accounting documentation (Resolutions of the State Statistics Committee of Russia dated December 25, 1998 No. 132, dated November 28, 1997 No. 78).

Irina Poyarkova answers,

expert The instructions for filling out the consignment note in the TORG-12 form do not say whose signature and seal should be the supplier or the shipper. The decision of the Twentieth Arbitration Court of Appeal dated 02/11/2021 N 20AP-84/13 states that the consignor and the consignee have the right to sign the consignment note in accordance with the contents of the TORG-12 form.

Instructions for filling out the delivery note

The registration of the consignment note begins with filling out the parties to the transaction. In the line “shipper organization” the full name of the enterprise distributing the goods is entered, indicating its organizational and legal status and bank details. Information about the buyer is entered in the same way in the “Consignee” line. Next, in the “Supplier” line, you need to duplicate the information entered in the “Consignor” item, and in the “Payer” line, respectively, about the consignee.

Next, you need to enter the document number for internal document flow, as well as the date of its preparation (it must coincide with the date of shipment of the goods). Then the invoice should include a special table in which you need to enter:

a detailed list of transferred goods, indicating their names,
units of measurement (pieces, kilograms, liters, etc.),
quantities,
prices,
total cost.

If the company works with VAT, it needs to be highlighted; if not, then this cell can be left empty. Next, in the “Total invoice” line, you need to fill in the cells about the price of the goods.

Below the table you should indicate how many sheets the delivery note contains. Then, in the required line, note the full cost of the transferred products in words (here it is important to pay attention to the fact that the remaining free space in this line must be crossed out). In conclusion, the invoice must be signed by the responsible persons with the obligatory decoding of their signatures:

employee dispensing goods
Chief Accountant,
the person who accepted it.

What kind of stamp can be placed on invoices?

Many organizations, in addition to the main seal, also use additional ones in their work. They may be identical to the main one, or may contain various inscriptions indicating the type of structural unit, “Accounting”, “Warehouse”, “Secretariat”, “Branch”) or the type of documents that are stamped (“For financial documents” “For accounts”, “For information”, “For contracts”, etc.). This is especially convenient when you urgently need to put a stamp, but there is no access to the main seal. However, counterparties are often suspicious of such seals and sometimes even ask to replace the document. Sometimes the tax authorities and the Resolution of the Federal Antimonopoly Service of the North-West District of October 13, 2021 No. A21-8887/2021 cling to special seals. Let's find out whether such claims are legitimate.

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What is put on the invoice stamp or seal or can I put nothing on it?

Also, in accordance with paragraph 2 of Article 9 of Law No. 402-FZ, the primary document is signed by the persons who completed the transaction and are responsible for the correctness of its execution. If the shipment in accordance with the contract is carried out by the shipper, therefore, it is the signature of his employees that must be in TORG-12. The shipper's seal confirms the authenticity of the signatures of these persons.

The “Consignee” line is intended to provide the same information about the consignee, who, depending on the situation, may be your buyer or again your legal entity (for example, when moving cargo between separate divisions) or you as an individual entrepreneur.

What is the difference between document printing and regular printing?

An additional seal for documents usually differs from the main one only in that under the name of the organization the inscription “for documents” is indicated.

Also, the seal for documents differs from the usual legal force (use).

Our advice: order a seal for documents (for example, for certifying invoices) that is different from the seal certified by the bank (which you put on important documents) so that your main seal appears less and fewer people have access to the imprint of this seal. This way, there will be additional protection against counterfeiting, there will be no wear, and you will not have to re-certify the seal at the bank.

According to current legislation, the procedure for registering a seal design when creating an LLC is not provided.

Filling out the TTN: rules in 2021

If you have a certificate for the production of denatured ethyl alcohol and if you sell ethyl alcohol to a buyer with a certificate for the production of non-alcohol-containing products, the excise tax is not indicated in the TTN (Clause 9 of Article 198 of the Tax Code of the Russian Federation).

Filling out the title part of the TTN

According to clauses 6, 7, part 2, art. 9 of the Law of December 6, 2021 No. 402-FZ “On Accounting”, clause 58 of GOST R 7.0.8-2021, as well as letters of the Ministry of Finance of Russia dated December 8, 2021 No. 03-03-06/1/81951, dated April 13. 2021 No. 03-03-06/20808 facsimile signatures in primary documents are not allowed. All employees are required to put their signatures in their own hand, and a transcript of the signature with surname, initials and position is also indicated.

The formation of an electronic version is similar to a paper one , the only difference is that the electronic technical specification is created in one copy. It consists of two files: the first file is compiled by the seller, the second - on the buyer’s side, when sending the document.

Is a stamp required for TORG-12 if the buyer has a power of attorney

Even the presence of a seal does not confirm that the purchased goods are reflected in the buyer’s records. This could only be confirmed by a stamp with the details of the buyer's receipt order, but you have no right to demand it. The presence of a seal on TORG-12 only confirms that the purchasing organization has received the goods. This is also confirmed by a power of attorney certified by the seal of the purchasing organization. The difference is supposed to be in how the goods are delivered: either the goods are delivered by the seller or picked up by a representative of the buying organization, but this is not strict. Sometimes it is not at all possible to obtain TORG-12 with the buyer’s signature, then documents on the transfer of the goods to the freight forwarding company can serve as confirmation of the delivery of the goods to him.

The court, in fact, accepts absolutely all arguments of the parties, even witness testimony, and can collect the debt from the buyer in the absence of seals and signatures on the shipping document, if it considers that the shipment has taken place - it all depends on the skill of the lawyer supervising this case.

If you have a power of attorney, do you need a stamp on the invoice?

. In the section Accounting, Audit, Taxes to the question Do I need a power of attorney for the recipient of the goods if the invoice is stamped? Do I need a power of attorney for the recipient of the goods if the invoice is stamped? As a general rule, Parcels are delivered at postal facilities against a receipt on the reverse side of the address part of the accompanying address form f. However, in some cases you can do without it. For example, invoices form TORG12 and acts of acceptance and delivery of services, drawn up according to the approved formats. Please answer, is the seal of the recipient of the goods required on the invoice in addition to the signature? If you have a power of attorney, a stamp on the TORG12 invoice is not needed. 16, upon presentation of identification documents. Is it necessary to decipher the surname of the person who received

Thus, a power of attorney is required if the consignee picks up the goods from the shipper's warehouse by pick-up. To receive goods or other valuables from a supplier, an employee of an organization needs a power of attorney.

If you have a power of attorney, no stamp is needed on the TORG-12 invoice

“...We are a wholesale company, we mainly ship goods directly from our warehouse to buyer representatives by proxy. The goods are released on the basis of the TORG-12 invoice. It provides two places for printing - for the seller and the buyer, we put our stamp, but the buyer's representatives mostly come to us without a seal. In such cases, should buyers even put their stamp on invoices? »

No, Olga, if the buyer’s representative picks up the goods by proxy, the buyer’s stamp in the TORG-12 invoice is not needed. The seal of the recipient of the goods on shipping documents is required to verify the signature of the buyer's company representative. And if his power of attorney bears the seal of the purchasing company, then this requirement will be fulfilled. This conclusion can be drawn from paragraph 11 of the instructions “On the procedure for issuing powers of attorney to receive inventory items and releasing them by proxy”, approved by the USSR Ministry of Finance dated January 14, 1967 No. 17. That is, you need to attach a power of attorney with a seal to TORG-12 and then the seal It will not be required on the invoice itself.

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Power of attorney to receive the goods and signature on the delivery note

We have to send other employees. Legal entities have an alternative option: an internal order, in which a specific employee receives the right to sign the listed documents. The head of the organization, due to various circumstances, does not always have the opportunity to sign the necessary papers.

This operating procedure is legally established either in an order, or in a power of attorney, or in the job descriptions of the “operator”; one from the buyer’s side (responsible for receiving the goods) - in the line “The cargo was received by the consignee.” The consignment note (form TORG-12) will necessarily contain the following information. B Method. recommendations for accounting and registration of operations for receiving, storing and releasing goods, specifically in paragraph 2.

Where to put a stamp and signature on the waybill

On the right is the number of the waybill, to which the TTN form 1-T is attached. The table should reflect the necessary information about the cargo: its name, packaging, quantity, weight. Under the table, fill in the columns “cargo delivered” - “accepted”. On the left indicates your the name, position and signature of the representative of the shipper who handed over the cargo to the driver, the driver, in turn, puts his signature as a sign that he has accepted the cargo. The lines on the right are filled in upon the driver’s arrival at the unloading site, after the consignee has accepted the goods, the driver signs the document, confirming that he delivered the cargo safe and sound to the consignee, in turn, the consignee’s representative puts his signature as a sign that he accepted the cargo and there are no complaints against the driver. “Loading and unloading operations” - information about loading and unloading is noted: by whom these were carried out operations (transport company, recipient, sender), how unloading and loading took place and the start and end times of these operations are indicated. “Other information” - this section is filled out by the transport company, based on the data in this section, the cost of services provided by the company is calculated, and The driver’s salary is also calculated. The figure below shows an example of filling out the transport section in the TTN. The shipper keeps the first version with the signature of the driver, the rest are handed over to the driver. Having arrived at the unloading place, one copy with the signature of the driver and the shipper is handed over to the recipient. The third and fourth copies with the signatures of the sender and the recipient are handed over to the transport company, which will make the necessary calculations in it in the section " other information”, in one copy the car owner will calculate the cost of his services and attach this copy to the invoice for payment, which he will issue to the payer for the transport services provided.

: It is correct that your supplier refuses to sign and stamp the bill of lading. After all, his obligations to deliver the goods are considered fulfilled at the moment when you (the buyer) or the carrier pick up the goods from the warehouse. However, in reality, you may have problems filling out the paragraph. I just heard from many that the phrase “stamp (if available) ” is perceived by the people unambiguously: “We don’t put it! , then in this case there is no need to affix the organization’s seal. Since he will be acting under a power of attorney, the invoice will not have your organization’s seal, but he needs to indicate the details of the power of attorney next to his signature. 6 (signature and seal of the shipper) he will put his signature. But then a copy of the issued power of attorney must be attached to the copy of the invoice. If you are afraid that the tax authorities may not recognize delivery costs in the absence of a seal in the waybill, then you can do this. Make additional stamps , for example, with the inscription “For the waybill” or the seal-stamp “For documents”, give them to authorized persons, and let them put them on the invoice. By agreement with customers (buyers and suppliers), the waybill is drawn up by our carrier organization. Item 9 of the Rules provides the opportunity to draw up one waybill for several consignments of cargo transported in one car. Our driver in one car transports cargo from different suppliers to different buyers. When we fill out one waybill, we have difficulty filling out clause.

Do you need a stamp?

On January 1, 2013, amendments regarding the execution of a power of attorney came into force, which are enshrined in the Civil Code of the Russian Federation in Chapter 10. They significantly simplify the requirements for certification of this document and imply that stamps are not required for most cases.

A person who transfers his rights to another is called a principal or principal . A person representing interests under a power of attorney is called an attorney.

Rights and powers may be transferred to third parties on behalf of:

legal entity - limited liability company (LLC);
an individual – an individual entrepreneur (IP).

We issue TORG-12: stamp or power of attorney

In conclusion, we emphasize that arbitration courts resolve the question of whether the fact of acceptance of goods has been proven or not based on the specific circumstances of the case, on the basis of a full and comprehensive study of the evidence available in the case (part 3 of article 9 and paragraph 2 of part 1 of article 287 of the Arbitration Procedure Code RF). As practice shows, the fact of acceptance of the goods can be proven even in the absence of a seal in the delivery note and (or) a power of attorney, for example, when the powers of the buyer’s representative were clear from the situation (see, for example, the decisions of the Ninth Arbitration Court of Appeal dated October 29, 2021 N 09AP-20210 /2021; FAS Moscow District dated January 26, 2021 N KA-A41/17482-10 in case N A41-2129/10; FAS North Caucasus District dated December 11, 2021 N A63-4450/2021; FAS Volga-Vyatka District dated December 1 .2021 N A82-10250/2021-38, FAS of the North-Western District dated 01/10/2021 N A56-1555/2021; decision of the Arbitration Court of the Krasnoyarsk Territory dated 10/08/2021 N A33-10128/2021).

Consequently, the presence of a properly executed power of attorney, in our opinion, should be considered as confirmation of the authority of the person who signed the invoice and, accordingly, acceptance of the goods by the buyer. Similar conclusions were made by other specialists (“Topical issues of sales”, L.P. Zuikova, “Economic and Legal Bulletin”, N 12, December 2021; “Registration of a consignment note: legislative gaps and contradictions”, S. Kitaygorodsky, “Tax accounting for an accountant”, N 7, July 2021; “Question: We ask you to clarify the procedure for filling out individual lines of the TORG-12 form: 1) subject to the receipt of goods by the financially responsible person with the presentation of a power of attorney to the supplier; 2) without a power of attorney. If the goods were accepted without the involvement of third parties, should the line “The cargo was received by the consignee” be filled in? When is a buyer’s seal necessary?”, Audit-New Technologies LLC, June 2021).

Consignment note (sample and rules for filling out the consignment note)

In the lines “Consignor” and “Consignee” you should indicate the names of the parties (the same as in the constituent documents), their legal address and telephone numbers for communication. Opposite these lines in the tabular section, you should fill in the registration numbers of enterprises (OKPO). Since Resolution 78 does not explain how the lines “Consignor” and “Consignee” should be filled in, everyone decides for themselves what to write there. Many rely on the line-by-line tips contained in the 1-T form template; some taxpayers also prefer to indicate their tax numbers in these lines.

Printing on the waybill

Quote: The sold goods are delivered to the buyer by a carrier - a third party. Is it necessary to issue a TTN and a waybill at the same time? Do the new form of waybill require seals of the consignor, consignee, and carrier?

April 20, 2012 Having considered the issue, we came to the following conclusion: In the situation under consideration, it is necessary to draw up both a waybill and a consignment note. When issuing a waybill starting from March 13, 2012, stamps of the shipper, carrier, and consignee are not required.

How to prepare a sample consignment note

Based on the technical specification, the transport company draws up an act of provision of services. One sample bill of lading is attached to it and the invoice for payment. The papers are sent to the party to the transaction who pays for the transportation.

The goods are sent to the buyer using a carrier company. Delivery can be made using your own or rented transport. During self-pickup, the supplier does not prepare accompanying papers; responsibility for this rests with the buyer.

How to accept or return goods using the TORG-12 invoice

When discrepancies are discovered after inventory items have been capitalized and registered or accepted for temporary storage, the parties must formalize the return with shipping documentation - a delivery note according to the unified form TORG-12 for return.

Before accepting goods from the supplier, the customer must verify inventory items for compliance with the data specified in the delivery note, as well as the quantitative and qualitative characteristics specified in the terms of the contract.

Legal advice: require a power of attorney when signing invoices

This is justified by references to Article 312 of the Civil Code of the Russian Federation and Article 65 of the Arbitration Procedure Code of the Russian Federation. According to Article 312 of the Civil Code of the Russian Federation, in the general case, the supplier has the right, upon delivery, to demand evidence that the performance is accepted by the buyer himself or a person authorized by him and bears the risk of the consequences of failure to present such a requirement. According to Article 65 of the Arbitration Procedure Code of the Russian Federation, each party must prove the circumstances referred to.

However, attempts to recover payment for such an invoice through the court may be unsuccessful. The court will find out whether the person who signed the invoice and accepted the goods is an employee of the enterprise. If so, then in most cases the supplier will be able to recover payment for the invoice in question. If not, and the supplier does not have a power of attorney from the buyer for the person who signed the delivery note, then the court will assume that the goods were delivered to the wrong person. The fact that the seal was genuine will not have legal significance. Therefore, the demand to pay for the goods is unlawful.