Procedure and rules for issuing transport invoices

New form of consignment note for cargo transportation

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In 2021, the form of the waybill has changed. A new edition of the rules for transporting goods by road is in effect (Government Decree No. 1529 dated December 12, 2017). They now regulate the transport of goods by heavy or large vehicles (and not the transport of heavy or large goods, as before). Along with the rules, the forms of the relevant documents have also been updated.

Section 13 of the consignment note now indicates the route of movement of heavy or oversized transport, or transport carrying dangerous goods. Similar changes are in section 15. Now it provides the cost of carrier services and the procedure for calculating fees for the transportation of dangerous goods or goods transported by heavy or large vehicles. How to fill out a waybill? A sample with modified sections is below.

And from January 1, 2021, some indicators were added to the document that were not there before:

Information contained in the TTN

To issue invoices of this type, unified forms are used, namely 1-T.

However, it is worth considering that for some types of transportation special industry forms are used.

A sample of filling out a consignment note involves entering the following information:

Data about the sender, recipient.
Name of the cargo.
List of documentation attached to it.
Cost of carrier services.
Date of execution of the document and signatures of the parties.
Other notes of the parties to the agreement.

Since 2011, the sample filling of the consignment note has been provided on a new type of form.

Its difference from the old one is the exclusion of two fields relating to the description and posting of transported cargo.

How is TTN different from TN?

Before the introduction of the consignment note (BW), another document was used: the consignment note (BWB). However, after the first one came into practice, the second one was not cancelled. Now both documents are used: both TN and TTN. What is the difference between them?

Waybill (Bill of Lading):

Serves to record the movement of goods between the seller and the buyer.
Confirms the legality of transportation when checked on the road.
Includes two sections: commodity and transport. They indicate information about the cargo and the stages of its transportation.
Serves as the basis for (a) payments for cargo transportation by road, (b) write-off of goods by the sender and their receipt by the recipient.
Filled out in four copies. More details about the rules for issuing TTN, form and sample - here >>

Waybill (TN):

Confirms the conclusion of a cargo transportation contract.
Confirms the legality of transportation.
Includes only the transport section. It contains information about the carrier, shipper, recipient, transportation conditions, as well as data confirming the fact of cargo transportation and the costs of it.
Includes information about the containers used for cargo transportation, the packaging method, labeling, and cargo items: their weight, volume, dimensions. TTN does not have this information.
Includes instructions from the shipper about the required parameters of the vehicle, data on transportation conditions, the actual condition of the cargo, seals, containers and packaging, reservations and comments from the carrier. This information is not indicated in the TTN.
Does not include telephone numbers of legal entities (senders, recipients, carriers), but contains numbers of persons responsible for transportation.
Does not require signatures of officials who authorized the release of cargo and persons who released the cargo. 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.
Serves as the basis for payments for the transportation of goods by road.
Confirms the costs of road transportation.
It cannot serve as a basis for the receipt of inventory items by the buyer and for their write-off by the supplier. The TN does not contain a section with the necessary information: the price per unit of goods and the total cost of all transported goods are not given. You can only indicate the declared value of the cargo. Then, in the event of a shortage or damage to the goods due to the fault of the carrier, it will be possible to calculate the amount of compensation.
Filled out in triplicate. Instructions for issuing a consignment note, an example of filling out and a blank form for 2021 are below.

If you are issuing a technical document, in order to write off and capitalize inventory items, you also need to issue a TORG-12 consignment note. It contains the necessary information about the product: price per unit, quantity and name.

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Sample of filling out the TTN by the shipper

In the product section of the cargo transport form, the shipper indicates the serial number of the document and the date of its preparation, the exact details of the parties and data on the shipment of the goods (its name, quantity, type of packaging, number of pieces, price and amount of the shipment).

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.

In the “Payer” line, which is most often the shipper (but there are different cases, including payment by order), it is necessary to indicate the bank details of this party. In the product section, all available information about the consignment is filled in. The name, quantity, price and amount in the consignment note are most often duplicated in regular invoices. That is why the parties do not have to issue additional invoices if all the information is filled out in the TTN and a separate allocation of VAT is not required.

Or there may be situations when the product section indicates that a specialized form TORG-12 is attached to the TTN, which in this case will be considered an integral part of the consignment note.

If the invoice is drawn up on several sheets, this is indicated under the tabular part of the product section. Next, you should indicate in words the total number of items and places of goods, as well as the total weight of the cargo (gross and net) and the amount of shipment.

The carrier must issue a power of attorney for his driver, and the shipper must fill out this information in the appropriate place in the goods section of the consignment note. At the bottom of the first section of the TTN, there should be signatures of authorized persons of the shipper on the left (those persons who authorized and made the shipment, and the chief accountant), on the right - the signature of the driver (this confirms the fact of transfer of responsibility for the safety of the cargo from the shipper to the carrier).

After delivery of the cargo, the consignee on the same side of the cargo transport form in the goods section makes a note about the presence or absence of claims and puts his signature. The signature of the financially responsible person who personally accepted the cargo (usually a storekeeper) must also be placed here.

Rules for filling out the bill of lading 2021

In 2021, the bill of lading form is filled out in accordance with the updated Rules for the carriage of goods:

The shipper must fill out paragraphs 1-6 and 16 in the document (“Consignor”, “Consignee”, “Name of the cargo”, “Accompanying documents for the cargo”, “Instructions of the shipper”, “Acceptance of the cargo”, “Date of compilation, signatures of the parties”) .
The carrier must determine (in agreement with the sender) the conditions of transportation. He fills out (in his part) paragraphs 8-11, 13, 15, 16 of the TN (“Conditions of transportation”, “Information on acceptance of the order for execution”, “Carrier”, “Vehicle”, “Other conditions”, “Cost of services” carrier and the procedure for calculating freight charges”, “Date of preparation, signatures of the parties”).

When transporting dangerous goods or when using large or heavy vehicles, in paragraph 13, if necessary, information about the route, as well as the number, date and validity period of the special permit is indicated.

The driver signs the waybill in paragraphs 6 and 7 (“Acceptance of cargo”, “Deliverance of cargo”), fills out paragraph 15 (“Cost of carrier services and the procedure for calculating the freight charge” - the amount of the freight charge is indicated here), if necessary - paragraph 12 (“ Reservations and comments of the carrier" - here are comments about the actual condition of the cargo, containers, packaging, marking, sealing - when delivering the cargo, changes in transportation conditions - when unloading). On the way, the driver, as necessary, has the right to make notes about changes in transportation conditions (clause 12) and redirection (clause 14 “Readdressing”).
The consignee fills out clause 7 (“Deliverance of cargo”) in the waybill.
Paragraph 5 (“Consignor’s instructions”) provides the value of the cargo declared by the consignor. It should not be more than its actual value.
The absence of an entry in the cargo transportation invoice form is confirmed by a dash. There should be no empty fields in the document.
If there are no entries in paragraph 8, the general conditions under the Rules for the Transportation of Goods and the Federal Law “Charter of Motor Transport and Urban Ground Electric Transport” apply.
The consignment note is drawn up in three copies: for the shipper, the consignee and the carrier. All copies are originals.
The consignment note is signed by the shipper and the carrier or their authorized representatives. Corrections are certified by the same signatures.
The form of the consignment note for the transportation of goods includes information about all consignments of cargo transported in one transport.
If several cars are involved, the number of copies of the waybill must correspond to their number: for each car - three TN.

freight bill of lading

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Consignment note: who should issue it?

In general, the shipper, unless otherwise provided by the contract of carriage. But this can be inconvenient, since the sender, having filled out his part of the document, will have to hand over the original to the driver along with the cargo. He, instead of transporting the goods directly to the recipient, will first have to go to the office of the carrier company with a bill of lading so that the responsible persons fill it out. And only after this the driver will deliver the goods. It is more convenient to stipulate in the contract that the freight forwarder will issue the waybill. Then the transport company fills out its part of the form in its office, the original is given to the driver, and he takes it to the shipper, leaving for the cargo.

TN or TTN: which document to issue?

Now the TN and TTN forms are in effect simultaneously. What is the difference - read above. In short: the TTN contains information about the product necessary for write-off and capitalization, which eliminates the need to issue the TORG-12 form. However, the TN contains more detailed information about cargo transportation. Which document to issue depends on the specific situation:

To justify the costs of transporting goods when a third party is involved: TTN or TN. Any of these forms confirms the fact of expenses incurred for road transportation.
To confirm the legality of cargo transportation: TTN or TN. Any shape will do.
To write off and record goods: TTN (or TN + TORG-12).
When the supplier himself delivers to the buyer: TN.
When the buyer himself picks up the goods from the supplier’s warehouse: neither a specification form nor a specification form is needed. If delivery is not included in the contract, then a consignment note in form No. TORG-12 is sufficient for capitalization, and a waybill can be used to justify the costs of fuel and lubricants and calculate the driver’s salary.
When transporting any alcohol and alcohol-containing products: both TN and TTN. Only TTN can serve as an accompanying document for alcoholic products, confirming the legality of its production and circulation. TTN (consignment note): and sample filling for 2021 >>

Normative base

Decree of the Government of the Russian Federation No. 272 of April 15, 2011 “On approval of the Rules for the transportation of goods by road”
Decree of the State Statistics Committee of the Russian Federation No. 78 of November 28, 1997 “On approval of unified forms of primary accounting documentation for recording the work of construction machines and mechanisms, work in road transport”

Letter of Rosalkogolregulirovanie No. 2148/03-04 dated January 31, 2017 “On sending answers to frequently asked questions”

Letter of the Ministry of Finance of Russia No. 03-14-07/29684 dated 05/03/2018

There are two forms - a consignment note and a consignment note. Now in practice, in most cases, TN is used in accounting and document flow, but there are circumstances in which TN is mandatory. A new TTN form for 2021 has not been introduced; the form was approved in 1997, and no amendments have been made to it since then.

TTN and TN are two different primary documents filled out when registering the transportation of goods; they differ in the number of details, sections, and filling procedure. The TTN form is approved by Decree of the State Statistics Committee of the Russian Federation No. 78 of November 28, 1997, the forms from which are now not mandatory, the TTN form is approved by Decree of the Government of the Russian Federation No. 272 of April 15, 2011.