The formation of shipping documents for primary documentation is an important stage in commodity-money relations. An agreement and an act of acceptance and transfer are not all that is required when transferring property assets from one person to another (under Article 223 of the Civil Code of the Russian Federation). During the signing of agreements, the participants have the right to determine how, where and to whom the transfer of property will be carried out. A third party may also participate in this process as an intermediate link, transferring objects to the final point (the buyer). All legal entities or individuals participating in the transaction must receive official papers to deliver the cargo and carry out its shipment on the spot. The absence of one of them may be detrimental to one of the parties when controversial issues arise and a claim is filed in court. Filling out such forms requires compliance with the law, since many of these forms are unified at the state level. Moreover, the principles of transfer of inventory items according to the documents discussed here are relevant both within the Russian Federation and during international transportation.
Shipping documents - what are they?
When organizing transportation, an important aspect is the formation of the necessary documentation. The main types of such papers include financial, transport and permitting. The chain of key events is as follows: the conclusion of an agreement between the two parties to the transaction, its execution (that is, delivery of the ordered item on time and to the right place). But at the arrival address it is necessary to carry out delivery and unloading actions, which also requires the availability of specific documents. According to Article 506 of the Civil Code, the supplier is obliged to ship the goods to the buyer or a third party. Therefore, signed agreements and an acceptance certificate will not be enough. Shipping documents required.
Financial papers
This includes invoices and commercial invoices. The formulation and execution of such shipping papers falls on the seller (shipper).
Comaccount or “CI”
The type of goods, their quality and quantity, as well as the unit of measurement and general prices are indicated here. The names and addresses of participants are also included here. Such documents prove that the sale and purchase has been completed. It determines the taxable amount for customs and creates receivables.
Proforma invoice
This is the so-called proforma invoice - a preliminary documented calculation of the transferred items and services provided. It is sent from the seller to the buyer according to the terms of the transaction and does not require payments. It is also used in world practice (in the exchange of goods between countries). It does not have a form standardized by law and does not contain information about prices.
Difference between platforms and commercial accounts
The first ones are usually used when the delivery itself and payment for it have not yet been made. This is not a “check” for payment, since the exporter does not enter a credit in his accounting department, and the importer does not enter a debit. But such forms describe the product and its value, which is similar to the second type of document. The latter are issued to give customs officers maximum information on applicable import duties and rights to import goods and materials abroad. They have legal legitimacy and are significant for tax accounting. Accordingly, they serve as an actual account for making payments.
Consular invoice
Consular invoice is commercial and is registered by the sender (foreign exporter) with mandatory certification from the consulate of the state where the buyer is located. The purpose of the compilation is to provide the competent government agencies in the country of arrival with data on the customs value of delivered products, as well as dumping. And thus implement currency control.
Shipping documents
Not all documentation discussed below is standard. The purpose of their compilation is to identify the product (for all product categories with their properties and number of units). This also includes information about the participants involved, the specifics of the transportation process and payment for delivery. The documentary set is assembled with adjustment for specific inventory and materials products. Additional documents are included at the request of the parties.
Check packing list
The shipment is accompanied by a Packing list, attached to the invoice. This contains the entire list of supplied goods and materials, indicating storage space for everything (boxes, crates, pallets, etc.). There is no standardized form here, so each organization develops its own. So the seller’s form may differ from the copies used by the buyer. But the second one usually accepts the paper sent to him in any form. Logistics companies also need it. It is also required by customs authorities when crossing the border.
Consignment note
Or rather, on the product itself. This means that this is TORG12 for release and transfer. Using this document, the purchaser checks the shipped products (by quantity, volume, quality, etc.) with the information contained in it. The seller and sender, in turn, take into account the property remaining in the warehouse.
Commodity transport
When the issuance of inventory items occurs through pick-up, the documentation discussed here will not be required. They are only needed during transportation to the customer. If a transport and logistics company is involved in this, then the documentary originals are provided to it. They always indicate the details of the carrier, vehicle and forwarder.
Usually delivery is made using road transport. Then two types of forms are used: 1-T and the form attached to PP No. 272 of April 15, 2011 on the rules of transportation by road (Appendix 4k). For air and railway transportation, other unified forms are used: GU-27 / GU-29-O and AWB, respectively.
Waybill
This is a T-bill (different from the TT-bill discussed earlier). It is required according to PP No. 272 dated 11. Often it is issued by the shipper (but it also happens otherwise if this is provided for in the agreements of the parties). It is usually compiled for one batch. For several, if transportation is carried out at the same time by one transport. It differs from the previous one in the absence of a product section.
What shipping documents are used to document the shipment of goods to the buyer’s warehouse using air travel? This is the so-called AWB waybill. But it only describes the property being transported, and does not legitimize this process.
Through bill of lading
Through bill of lading is required when participating in the supply of sea vessels. There may be two or more shipping lines here. That is, transshipment from one vessel to another is often carried out. The document confirms ownership of the shipped goods and materials.
Paper functionality:
- the carrier signs here for receipt of the shipment, describing the visual condition of the goods upon arrival;
- this confirms the fulfillment of the terms of the contract;
- a commodity distribution function is also performed.
Multimodal transport connaissement
In world practice, this is usually called multimodal cargo transportation by several modes of transport. Not only aquatic, but also terrestrial. That is, transportation by sea is only part of the overall journey.
International waybill
CMR is the main document for road freight delivery across the border of another state. It represents an agreement between the sender, the transport company (with ground transport) and the consignee. The CMR invoice is universal in nature, since it contains information that is understandable to a representative of any country. It confirms the legality of the transportation. In the absence of digital materials, law enforcement agencies may seize transported goods and materials. Each stage that occurs with the cargo is noted here. Whether it is transferring it to the forwarder or the final recipient. Accordingly, the financial responsibility of persons at a certain point in time is determined in this way.
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Certificate of origin
This is a document about the certification of a product, which also reflects the place of its production. The relevant government agencies enter here notes about production on the territory of a particular state. A description of product characteristics is also included. In the Russian Federation it is issued by the Chamber of Commerce and Industry. Depending on the country of purchase, the marking is affixed here. There is also a general format for some territories.
Certificate Form A
Certificate of Origin form A is a universal international document quoted in many countries. At customs it is used to identify the place of origin of the goods. The acquiring party receives benefits and bonuses during customs clearance.
Several concepts should be distinguished here:
- the country where the goods and materials were manufactured;
- preferential production - if they were produced at different foreign factories (the advantage is determined by who made the largest contribution to the cost of the products - usually more than 50%);
- delivery point means where the order was delivered to the recipient (may differ from the first two).
Destination Control Statement
The Destination control statement is made by the sender and is noted on commercial invoices, bills of lading, air waybills and other export documents. It is necessary to accompany the delivery process to the final destination. It does not have any special form and is compiled to ensure arrival at a specific geological point.
What documents are needed when shipping goods to the buyer regarding its quality?
This documentation is required not only to list the characteristics of the product, but also for reconciliation with what is actually received.
Third Party Acceptance Certificate
Some acquirers want to see a certificate of inspection by a disinterested party. The costs of such procedures are often borne by them (unless otherwise specified in the contract).
Four types of such operations:
- pre-production control to determine the quality parameters of raw materials and individual components that the manufacturer will use in the process;
- taking samples or samples from the production line (helps to find defects before shipment or before the actual receipt of defects);
- control of material assets when loading containers for delivery;
- inspection at the port upon arrival (visually and using instruments).
Certificate of testing or quality of materials
For certain product categories (chemical products and raw materials), their supplier provides chemical certificates indicating indicators of composition, acidity, viscosity, etc. This information is obtained with the assistance of an independent laboratory chosen independently by the parties (before shipment or after). Metal objects are delivered subject to certification of the properties of these materials.
General rules for creating primary documentation
What documents are needed when shipping goods for the buyer is not the only important question. It is also important to follow the principles of their completion and circulation. From the point of view of legislation, it is necessary to take into account Art. 9 Federal Law 402 on accounting from 11th year.
Here are the required sections included in the document:
- Name.
- Date of writing.
- Mention of the person who compiled the specific paper.
- The presence and nature of economic life.
- The size of natural and financial measurements (indicating measurement units).
- Listing the positions of those people who make the transaction and are responsible for its execution and correct execution.
At the end, people’s signatures are placed as standard (from the sixth point). To do this, their surnames and initials or other details identifying them are written down.
Printed forms for the sale of goods and services: act, TORG-12, UPD, invoice
When adding a new shipment, you will automatically be asked to print one of the standard printed forms: for the shipment of material assets, the TORG-12 or UPD form, and for services - the acceptance certificate, as well as other documents (invoice, KS, etc. .).
Also, if templates for implementation have been downloaded, you will be asked to fill out one of them. For more information on how to generate and upload your own document templates for various types of contracts, see the help section Managing document templates.
Since one order may contain both goods and services, it is quite possible that it is necessary to print both the invoice and the acceptance certificate at once. To do this, print the Act or invoice. And once again call the print dialog from the “Shipments” table or from the shipment editor by clicking on the Print-Act (or TORG-12, depending on which document was printed earlier) buttons.
Note! The act and the invoice will have the same number and date. If you need to issue one document for services and goods, use the UPD, or your own form by loading it into the templates.
In this case, only services will be included in the act, and inventory items will be included in the TORG-12 form.
All printed forms printed from the ABP: Document Flow system are created in accordance with regulatory documents and fully comply with the legislation of the Russian Federation.
Also, for the convenience of sending electronic versions of shipping documents, we have provided for the imprint of the organization’s seal and the signatures of the company’s officials. To do this, there is a switch “Display signatures and seals” in the print toolbar of the document form. By switching the switch modes, you can hide or display seals and signatures in the appropriate places of the shipping party.
To use this opportunity, upload the company logo, seal impression and scans of signatures of officials. For more information on how to do this, read the documentation section Managing our companies.
In addition, before sending the document to the printer, you can edit it. You can make minor edits by switching the printed form to editing mode - to do this, change the “Enable editing mode” switch on the toolbar. Fields available for editing will be highlighted in color, uneditable blocks will remain white.
To make changes, simply click on the required block, in which an input field will appear containing the current value. Simply change this text and press Enter and the block will be filled with the changed information.
Attention! These changes will not be made to the database and when the document is reprinted, the original version will be displayed. If you want to save the changes you have made in the database, use document templates or attach modified files in the “Files” tab.
You can also print forms of shipping documents and attached files (templates) by generating a report on shipments.
Who takes part in transport transportation
The main two parties are the shipper and the recipient. But in order to deliver the goods to their destination, full-time drivers or transport companies are involved here. And they, in turn, are also presented with the same original documents as the parties to the transaction. The third party carrier may deliver the goods by sea, air or land. In the first two cases, delivery on your own is usually difficult in principle.
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TORG-12: filling rules
This form was approved by Decree of the State Statistics Committee of 1998 No. 132. It is drawn up by the seller to reflect the fact of write-off and sale of inventory items. For the purchaser, this is a form confirming the purchase, which means it serves as the basis for the future receipt of goods in their warehouses.
Preparation and execution of shipping documents of this type requires the inclusion of sections:
- Data about the participants in the transaction: names, addresses, telephone numbers, bank accounts and codes (OKPO and OKVED).
- Details from the contract and delivery note.
- Number and dating of the T-waybill.
- Information about material assets: name, unit of measurement, quantity, amount of money due for it (including VAT).
- List of applications.
At the end, the signatures of those involved in commodity-money relations are affixed. From the seller, this is the employee who approved the release of the goods, the employee who released it from the warehouse, and the chief accountant. Persons representing the interests of the buyer and consignee also sign here. For this purpose, information on powers of attorney, on the basis of which acceptance is made, can be used. The document is dated. Stamps are also placed on both sides, although according to Art. 9 Federal Law No. 402 is a completely optional initiative.
Is sample TORG-12 required?
It is necessary to take into account the necessary information blocks that are used by the majority of participants in commodity-money relations. In principle, they have the right, by agreement, to add their own sections reflecting some of the specifics of the transaction. In general, a standardized form was available to organizations until 2013. Then the unification was cancelled. That is, now those involved in trade turnover have the right to take the old format for convenience or create their own.
Sales of goods
Sales of goods
The document “Sales of goods” is used to reflect the transaction of selling goods to the buyer.
Based on it, inventory balances in the organization’s warehouses decrease and the state of mutual settlements with partners changes. The printed form of the document is:
- waybill (form TORG-12 );
- invoice;
- waybill ( form 1-T ).
When you click on the “Print” , you can either generate one of the printed forms of the document by selecting it from the list, or specify the details of the printed form by turning on the “checkbox” next to its name or clicking on the pencil icon. This will open a tab with additional fields that require filling out.
All documents can be printed and/or sent by email.
Based on the “Sales of goods” , you can create the following documents:
- credit to the account;
- receipt at the cash desk;
- an invoice for payment;
- invoice.
To register a document in accounting, you must put a mark (checkbox) in the Accounting . If the checkbox is cleared, the document will not affect the data in the system and will not be included in the corresponding reports.
Description of document fields
Tab "Document Details"
Sale of goods No., from - document number and date. They are assigned automatically, but can be changed manually. The number can contain both numbers and symbols.
A company is an organization that sells goods.
Warehouse - indicates the warehouse from which goods are shipped. Goods cannot be shipped from different warehouses using one document.
The buyer is the partner to whom the goods are sold.
Agreement - indicates the agreement within the framework of which the sale of goods is carried out. If there is no agreement with the buyer, the field can be left blank.
Price type - indicates the type of price at which the product is sold. The price for all product items in the document will be indicated in accordance with the selected type.
VAT - you must choose one of 3 options:
- “ignore” - the document will be generated without VAT;
- “in total” - in this case, in the tabular part you should indicate the price per unit including VAT;
- “top” - in the tabular part you should indicate the price per unit excluding VAT.
Comment is a field for notes; it does not affect printed forms of the document.
Tabular part
Data is added to the tabular part from the “Products and Selection” ) or using a barcode scanner.
Nomenclature - the name of the product being sold. You can specify any three (or more) letters in a row from the product name - the system itself will offer suitable options. In the printed form of the document, the full name of the product will be indicated in accordance with the value specified in the directory in the “Full name” , and if this field is empty, then from the “Name” .
Quantity - the number of goods sold.
Unit - unit of measurement.
Coef. — the ratio of the current unit of measurement and the base one for a given product (not editable).
Price is the price per unit.
Amount - the total cost of goods.
If the “in total” or “top” options are selected VAT
- VAT rate - selected from the drop-down list or values from the directory are substituted.
- VAT amount - the total VAT amount for each item, calculated automatically.
- Total - the total amount for each item, including VAT, is calculated automatically.
Prices in the document can be changed using the “Edit Lines” on the action panel of the multi-line part.
Related Documents Tab
Reflects the sequence of creation of some documents based on others and the connections between them.
Tab “Printing form: TORG-12”
The data on this tab will be used to fill out the printed form “Consignment note” ( TORG-12 ).
Group of fields “Information about parties”
Shipper —defaults to supplier. If the shipper is different from the supplier, you must select the “Other” and in the adjacent field indicate the desired counterparty, selecting it from the “Partners” .
Consignee - by default corresponds to the buyer, but you can choose another option.
Payer - indicates the company paying for the goods. By default it corresponds to the buyer, but a different option can be selected.
Basis of shipment - indicates the document number (invoice, agreement, order, etc.) on the basis of which the shipment is made.
Group of fields “Signatories”
The employees authorized to sign the document are indicated. The fields are filled in automatically based on the data contained in the “Companies” . Preset data can be changed by selecting other signatories from the “Employees” or deleted.
Release authorized, Position - indicate the full name and position of the authorized person who authorized the release of goods.
Chief accountant - full name of the chief (senior) accountant.
Issued, Position - indicate the full name and position of the authorized person who released the goods.
Tab "Printing form: Invoice"
The data on this tab will be used to fill out the “Invoice” .
Conditions, guarantee, etc. — any arbitrary text that will be added to the invoice under the signatures.
Tab "Printing form: 1-T"
The data on this tab will be used to fill out the printed form “Bill of Lading” .
Group of fields “Information about parties”
Shipper —defaults to supplier. If the shipper is different from the supplier, you must select an option
“Other” and in the adjacent field indicate the desired counterparty, selecting it from the “Partners” .
Consignee - by default corresponds to the buyer, but you can choose another option.
Payer - by default corresponds to the supplier, but you can select another option.
Customer is the company that ordered and pays for transportation services. By default it corresponds to the payer, but a different option can be selected.
Carrier is a company that transports goods.
Group of fields “To transport section”
Delivery time - the date of delivery of the goods to the recipient.
Car make, state number - the make and license plate number of the vehicle arriving for loading.
Trailer brand, state number - the make and state number of the trailer that arrived for loading.
Driver's full name - last name, first name, patronymic of the driver of the vehicle arriving for loading.
License No. – driver’s driver’s license number.
Loading point - the address of the place where the goods are loaded.
Unloading point - the address of the place where the goods are unloaded.
Files Tab
You can attach files of any format to the document.
Design features
Shipping documents from the supplier are papers when shipping goods from the warehouse, respectively. The information provided is used to confirm delivery transactions, performed services and transfer of property rights. They need to be prepared in several copies. At a minimum for the shipper, recipient and driver. Plus one copy will be required for the transport company (if hired).
Who is responsible for generating the documentation discussed above? This is a seller or a transport company that works with the former under a transportation agreement. The date stamped corresponds to the day of shipment (Clause 3, Article 9 of Law No. 402-FZ). Invoices are issued at the time of delivery of goods and materials to the customer or the carrier organization. The date in the UPD and in the T-waybill is entered no earlier than the one registered in the TT-waybills. If these conditions are not met, the supervisory authorities will consider the procedure to be fictitious. Then the purchaser is not entitled to deduct VAT. All data in them must also match.
Since the risk of loss and damage to products due to theft, shaking and weather changes is high, it is necessary to determine in advance the person responsible for this.
Registration and issuance of a package of primary documents for the shipment of goods when transferring them to the buyer are needed as evidence of the transaction. All points and important nuances must be documented, including so that there is someone to ask for compensation for losses. Software from Cleverence will help simplify all routine procedures with documents. We offer solutions of various types: both individual offers that are personalized specifically for the type of business activity, and packaged solutions for any company. Number of impressions: 3048
