What is TNN
This is accompanying documentation designed to monitor compliance with the rules for transporting goods and materials. Accordingly, the form is used in cases where these services exist in principle. That is, we are considering a situation where company A orders delivery from manufacturer B. If the delivery of products is carried out by company B, as an additional option, which is already included in value terms in the general price list, then we do not need the document. After all, no separate services were provided. Also, if company A itself picks up the product, loads it onto trucks and sends it to a warehouse or point of sale for receipt, there is no need for paper. After all, again no services were provided.
In what cases will we need it, and this aspect largely determines how TTN differs from TN. Namely, it is the presence of a third party providing transportation services. When this new variable appears in the equation, the document becomes necessary. But not necessary, because the order of the Ministry of Finance of 2013 actually abolished the mandatory nature of the order. Now it is quite possible to replace the document with a new analogue, which we will discuss separately below.
It should also be taken into account that the form must be filled out as the main document when transporting cargo by road. If valuables are sent via trains, ships, or planes, then there is no reason to fill it out. Therefore, in the case of the standard version, it is necessary to register this option using trucks.
What has changed in the work of an accountant with the introduction of a new waybill?
Seminar lecturer: V.V. Semenikhin
Seminar plan:
1. Has the previous one been cancelled?
2. Documents required to account for transportation costs.
3. How does a waybill differ from a consignment note?
4. How disputes regarding TTN were resolved in courts.
5. Questions after the lecture.
Since July 25, 2011, accountants have been working with a new waybill. However, there is still no official explanation on how to fill it out and use it. Meanwhile, in practice a lot of questions arise. I will try to answer some of them during today's seminar.
Has the previous invoice No. 1-T been cancelled?
So, let me remind you that the new form of the waybill was approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272. The same document established new Rules for the transportation of goods by road.
