Bill of lading TTH (form N1-T) is designed to record the movement of inventory items (inventory and materials) and payments for their transportation on the territory of the Russian Federation and, as a rule, is issued by the consignor. However, by agreement of the parties, the document can be drawn up by the carrier.
For the organization carrying out the transportation of goods, registration and availability of the driver waybill and shipping documents is a must.
The bill of lading contains the following indicators:
Ø type of transportation (centralized, container, package, etc.);
Ø type of cargo and its weight;
Ø downtime for loading and unloading;
Ø transportation distance.
According to the Charter of Road Transport and the Rules for the Transportation of Goods by car, shippers and consignees are responsible for the accuracy of the data specified in the consignment note:
Ø weight of the transported cargo;
Ø number of packages;
Ø time of arrival for loading and unloading;
Ø time of departure from the point of loading (unloading).
The road transport company is responsible for the correctness of the transportation distances indicated in the consignment note, which are affixed upon receipt of the consignment note along with the waybill to the company. If the calculations are carried out for the volume of transportation performed, the transport company is responsible for the correct indication of the class of cargo.
The bill of lading consists of commodity and transport sections, therefore it performs several functions at the same time.
Commodity section determines the relationship between the sender and the recipient of the cargo and serves to write off goods and materials from the warehouse of the shipper and post them to the warehouse of the consignee.
Transport section reflects the relationship between the consignor (customer of the car transport services) with the organization (owner of the transport) that performs the transportation of goods, and serves to record transportation work and pay for the services provided for the transportation of goods and other related work.
Correct design The TTN is important for both the sender and the recipient of the cargo, since the TTN is a document confirming the fulfillment by the consignor of his obligations to the consignee in accordance with the agreement concluded between them.
TTN for the carriage of goods by road is compiled by the consignor for each consignee separately for each trip of the car with the obligatory filling in of all details (blank fields are crossed out).
If several goods are simultaneously transported by one vehicle to one or several recipients, the TTN is issued for each consignment of goods and each consignee separately.
As a rule, TTN is issued in four copies:
Ø the first copy remains with the consignor and is intended for the write-off of goods and materials from the warehouse;
Ø the second, third and fourth copies are certified by the signatures and seals (stamps) of the consignor, the signature of the driver and handed over to the driver;
Ø the second copy is handed over by the driver to the consignee for posting goods and materials from the consignee;
Ø the third and fourth copies, certified by signatures and seals (stamps) of the consignee, are handed over to the accounting department transport organization- the owner of the vehicle;
Ø the third copy, which serves as the basis for calculating the payment for transportation, is attached by the transport organization - the owner of the vehicle to the invoice for transportation and sent to the payer-customer of the vehicle;
Ø the fourth copy is attached to the waybill and serves as the basis for accounting transport work and accruals wages driver.
For non-commodity goods, for which inventory records are not kept, but accounting is organized by measuring, weighing, geodetic measurement, the waybill is issued in triplicate:
Ø the first and second copies are transferred to the organization - the owner of the vehicle;
Ø the first copy serves as the basis for the settlements of the organization - the owner of the vehicle with the consignor and is attached to the invoice;
Ø the second copy is attached to the waybill and serves as the basis for accounting for transport work;
Ø The third copy remains with the consignor and serves as the basis for accounting for the volume of transportation performed.
The shipper may issue additional copies of the bill of lading, the number of which is established by the parties to the contract.
Depending on the characteristics of the goods, other documents accompanying the cargo may be attached to the bill of lading.
Consider filling out the bill of lading by the consignor(general case of registration of a TTN), when the goods are transported by a specialized organization providing transport services.
First, part of the TTN details is filled in by the consignor before the car arrives for loading. In the heading of the TTN, the consignor puts down the date of its compilation and assigns a number to it.
In addition, the following data is filled in: the name of the consignor, consignee and payer of transport services (the payer is the consignor); their details - such as the address, telephone number and current account of the organization paying for the transport work, as well as OKPO codes of the sender and recipient of the goods).
In the product section, a table of data about the product is filled in (codes, nomenclature, quantity, price, name, units of measurement, packaging, number of pieces and weight, amount).
In cases where, in order to write off goods and materials from the consignor and capitalize them from the consignee, in addition to those specified in the bill of lading, additional characteristics of the shipped goods are required, specialized forms may be attached to the bill of lading, for example, a consignment note in the TORG-12 form. In this case, the table of the commodity section of the TTN indicates that a specialized form is attached as a commodity section, without which the TTN is considered invalid and should not be used for settlements between the consignor and consignee and for accounting for transport work.
When the shipper issues documents that determine the quality of the cargo and the relationship between the supplier and the buyer (for example, certificates, invoices, invoices, proforma invoices, certificates, certificates, etc.), which are listed in the "Appendix" line, the driver is obliged to accept these documents and transfer them together with the cargo to the consignee.
It should be borne in mind that when accepting cargo transported in bulk, in bulk, in bulk or in containers, the mass of such cargo in tons (with an accuracy of 0.01) must be indicated in the bill of lading. When accepting packaged cargo for transportation, it is mandatory to indicate only the total number and marking of packages in the TTN.
If the invoice consists of more than one sheet, the number of continuation sheets, the numbers of their forms and record numbers, the total number of items of goods, the number of pieces, the weight of the cargo, the margin, the amount of storage costs and the total amount of "Total payable" are indicated.
In the line "Total for the amount" the total cost of the shipped goods is written in words, and in the line "Vacation allowed" the position of the person responsible for the shipment of inventory items is indicated, which, with his signature, certifies the correctness of the entries made and authorizes the shipment of the goods to the consignee.
The chief accountant also puts his signature in the corresponding field.
In the transport section, the name of the transport organization and its details, the name and details of the organization that will pay for transportation services are indicated, and in the lines "Point of loading" and "Point of unloading" - the corresponding addresses.
In the "Cargo Information" table, the shipper, before the vehicle arrives for loading, can:
Ø in column 1 " Short description cargo" - indicate the name of the cargo;
Ø in column 2 "Documents follow with the cargo" - enter the names and numbers of the documents attached to the TTN (certificates, certificates, certificates, etc.); the driver-forwarder is obliged to accept and transfer the specified documents together with the cargo to the consignee;
Ø in column 3 "Type of packaging" - write down in abbreviated form the type of container in which the goods are transported (for example: "boxes", "boxes", etc.); when presenting unpackaged cargo for transportation, the abbreviation "n / a" is indicated;
Ø in column 4 "Number of pieces" - indicate the number of pieces separately for each of the items of cargo listed in column 1 and for each type of packaging; when transporting goods in packages on pallets, the number of packages is indicated;
After the arrival of the car on the basis of the waybill presented by the driver and other required documents the consignor fills in the remaining details of the TTN.
In the transport section, the date and number of the waybill are entered and all necessary details arrived for loading the car, such as the last name, first name and patronymic of the driver, details of the license card confirming the right to engage in cargo transportation, the make of the car and its state license plate, etc. If any details are missing, a dash is put.
The table "Details of the cargo" indicates:
Ø in column 5 - the way in which the mass of the cargo is determined; when weighing cargo on scales, the type of scales must be indicated (commodity scales, truck scales, etc.); if the weight of the cargo is determined according to the standard, measurement or calculation, an appropriate entry is made in the column (the weight of the cargo and the number of packages are determined jointly by the consignor and the carrier technical means consignor);
Ø columns 6 "Cargo code" and 8 "Cargo class" are filled in by the carrier organization;
Ø in column 9 "Gross weight" - the weight of the cargo (t) with an accuracy of 0.01 by type of goods transported and the total weight of the cargo.
When registering several rides with a load for one TTN, the line "Number of rides, arrivals" indicates the total number of completed rides.
If the transportation of goods is carried out under the seal of the consignor (covered vans, containers, tanks, etc.), imprints of the seal are put in the TTN in the appropriate fields under the table "Information about the cargo".
If upon acceptance of the goods by the recipient it turns out that the seal was damaged, an act is drawn up and an appropriate entry is made in the TTN in the section "Notes on the drawn up acts".
In the line "Handed over" below the table "Information about the cargo", the materially responsible person of the consignor certifies with his signature the delivery of the cargo to the driver, and in the next line the driver signs for the acceptance of the goods for transportation.
In the "Loading and unloading operations" section, the consignor fills in the details for loading operations: the name of the organization performing the loading operations (in our example, this is the consignor himself), the method of loading (manual, mechanized, etc.), the name of the mechanism by which the loading operations, and its characteristics (carrying capacity, bucket capacity, etc.), then put down the time of arrival of the car for loading and departure after its completion.
The time of arrival for loading is the time the driver presents the waybill at the entrance gate (checkpoint). The time of departure of the car from under loading is the time of signing and transferring the TTN to the driver.
If in one trip the cargo is shipped according to several way bills, the time of arrival for loading is recorded in the first of them, and dashes are put in the rest in the corresponding columns.
In the commodity section, in the line "Cargo release made", the position and full name of the representative of the consignor who issued the goods for transportation are recorded, his signature and stamp (seal) are put and, thus, the correctness of all data in the CTT, as well as the issuance of the goods for transportation.
In the line "Cargo accepted for transportation" the full name of the driver (forwarder) is recorded, who certifies with his signature the acceptance of goods for transportation, and in the field "By power of attorney N" - the number of the power of attorney, the date and name of the carrier organization that issued it.
The cargo is considered accepted for transportation after the driver hands over to the consignor a copy of the bill of lading signed by him.
Consider filling in the bill of lading by the consignee. The consignee, after delivery and acceptance of the cargo from the driver, fills in the following details in three copies of the bill of lading.
In the transport section, the consignee fills in:
Ø details of unloading operations: the name of the organization performing the unloading (in our example, this is the consignee), the method of unloading, the time of arrival of the car for unloading and departure after its completion;
Ø in the line "Surrendered by the driver-forwarder" the driver-forwarder certifies with his signature the delivery of the cargo to the consignee;
Ø In the line "Received" (below the table "Information about the cargo") the position, full name of the person who accepted the cargo, the signature of this person, and the stamp of the consignee are affixed, which certifies the acceptance of the cargo.
The financially responsible person who accepts the goods puts his signature on other goods. accompanying documents following along with the cargo, and certifies it with a round seal of the organization.
After receiving the goods in terms of quantity and quality, the consignee in the commodity section puts his signature in the line "The consignee received the goods." In the event of a discrepancy between the actual availability of goods or deviations in quality, established in the contract, with the data specified in the accompanying documents, an act must be drawn up, which is a legal basis for filing claims with the supplier.
In the TTN, a note should be made on the preparation of the act.
The consignor and consignee are responsible for all consequences of the incorrectness or incompleteness of the information indicated by them in the bill of lading. Road transport companies have the right to verify the correctness of this information. The second copy of the bill of lading remains with the consignee and serves as the basis for posting the goods and making mutual settlements with the consignor. The third and fourth copies of the TTN, certified by the signatures and seals of the consignor, consignee and driver, together with the waybill, the driver hands over to the dispatcher (or to the accounting department) of the carrier organization.
Filling out the TTN by the carrier organization. After the delivery of the cargo to its destination, on the copies of the TTN handed over by the driver to the dispatcher (or to the accounting department), in the "Other information" section, the following is recorded:
Ø in columns 20-24 - distance of cargo transportation;
Ø in column 25 - freight forwarding code;
Ø in columns 26 and 27 - the amounts accrued to the driver for the performed transport work;
Ø in columns 29 and 30 - correction factors to the driver's salary (to change the rates for the driver) and to the main tariff.
The "Other information" section is filled in to calculate the cost of the transportation service and present the invoice to the customer of the transportation service.
Since the filling of the TTN by the consignor and consignee is being considered, and the calculation of the cost of transport services is within the competence of the carrier in accordance with the concluded agreement for the provision of transport services, in the example, the fields "Taxing and Calculation of the cost" for the provision of transportation services were not filled in.
The carrier's agreement with the consignor and consignee may provide for the participation of the driver in the loading and unloading of goods with the appropriate payment for his work.
Loading and unloading are considered completed after the delivery to the driver of correctly executed shipping documents for the loaded or unloaded cargo.
The TORG-2 form "Act on the established discrepancy in quantity and quality upon acceptance of inventory items" is used to formalize the acceptance of inventory items (Inventory and Materials) that have quantitative and qualitative discrepancies compared to the data of the supplier's accompanying documents. It is a legal basis for making a claim to the supplier, sender. Acceptance of goods by the recipient in terms of quantity, quality and completeness of goods from the organization of transport and postal items from communication organizations is drawn up by an act in accordance with the rules in force in transport and in communication organizations.
The act of acceptance of goods by quantity is drawn up in accordance with the actual availability of goods, the data contained in the transport, accompanying or settlement documents, and when they are accepted by quality and completeness, the requirements for the quality of goods provided for in the agreement or contract.
The act is drawn up based on the results of acceptance by members of the commission and an expert of the organization that is entrusted with conducting the examination with the participation of representatives of the supplier and recipient organizations or a representative of the recipient organization with the participation of a competent representative of a disinterested organization.
The act is drawn up separately for each supplier for each consignment of goods received under one transport document. Columns 6, 7, 8 (12, 13, 14) indicate a brief description of goods - basic information characterizing the goods: article of the goods; grade, category; size, height; completeness, model, etc. Columns 10, 11 (16, 17), 21, 23 are filled in in accordance with the rules for the acceptance of imported goods (in terms of indicating the price and value imported goods in terms of money).
Materials and materials for which there are no discrepancies in quantity and quality are not listed in the acts, which is noted at the end of the act as follows: "There are no discrepancies in quantity and quality for the rest of the inventory items listed in the supplier's accompanying documents." When goods and materials are accepted, acceptance certificates with attached documents (invoices, waybills, etc.) are transferred to the accounting department against receipt and for sending a claim letter to the supplier or transport organization that delivered the goods. An act in the form N TORG-2 is drawn up for domestic goods in four copies.
Form TORG-12 "Consignment note" is used to register the sale (release) of goods and materials to a third-party organization. Compiled in two copies. The first copy remains in the organization that delivers the goods and materials, and is the basis for their write-off. The second copy is transferred to a third-party organization - the basis for posting goods and materials.
Form MX-21 "Forwarder's Report" is used to account for goods and materials delivered to consignees through the expedition of the manufacturer (supplier). The forwarder (driver - forwarder) reports to the accounting department of his organization for the goods and materials delivered to the consignees for each trip of vehicles. Compiled by the forwarder (driver - forwarder) based on the results of delivery of goods and materials to consignees. The number of copies of the act and the completeness of the documents drawn up is determined in each case.
9.3. Complexes of tasks for processing primary accounting documents. Preparation of reports on the implementation of the transportation plan and statistical reporting
The driver submits the waybill with the waybills attached to it to the shift dispatcher of the operation department, who checks the correctness of its filling and the fulfillment of the shift task, and the taxation department calculates the results of the car’s work for the day, which are recorded in the corresponding section of the waybill:
Ø time in dress(car-watch in dress - ACH n), calculated from the moment the car left the garage on the roads common use before his return to the enterprise, organization, to the garage, minus the time for lunch and rest for the driver (according to the waybill);
Ø downtime(car-idle hours - AF p), consisting of downtime for loading and unloading ACH p-r(according to waybills), downtime on the line due to technical malfunctions of the vehicle and for other operational reasons (according to the waybill);
Ø time in motion(car-hours of movement - ACH d) - the difference between the time in the work order and the time in idle time ( ACH d \u003d DCH n - ACH p);
Ø number of rides with cargo n, determined by counting the number of runs with cargo between the initial point of loading and the final point of unloading (unloading part of the cargo from the car at intermediate points of the route is considered to be arrivals);
Ø total mileage L o(according to the waybill) - the difference between the speedometer readings when returning to the enterprise, to the garage and when leaving the garage for the line;
Ø mileage with load L g, equal to the sum of the distances of transportation of goods for each trip (based on waybills);
Ø mileage without load, which is the difference between the total mileage and the mileage with a load;
Ø quantity of transported cargo Q(t), determined by waybills by summing up the actual gross weight of the transported cargo delivered to the destination points (the amount of cargo transported on trailers is allocated from the total amount of the transported cargo); the weight of piece, long and bulky goods (firewood, timber, sand, lime) can be determined using conversion factors established for this purpose;
Ø volume of transport work (freight turnover) R(t-km), calculated by multiplying the mass of the transported cargo by the transportation distance (mileage with cargo) for each trip (arrival) and then summing up the cargo turnover for all trips (the amount performed on trailers is allocated from the total);
Ø actual fuel consumption(according to the waybill), equal to the total amount of fuel that was in the car's tank at the time of leaving for work and received during work (including in the form of coupons), minus the balance with which the car is returned to the enterprise, to the garage;
Ø standard fuel consumption established for individual car brands.
Comparison of the actual fuel consumption with the norm (often used by departmental and company production standards) allows you to determine the amount of savings or overspending of fuel by each driver and, in accordance with this, make additional payments or deductions from wages.
If the organization has a fuel depot, drivers refuel directly at their vehicle fleet. Otherwise, they are given money, coupons, other means of payment for the purchase of fuel. There is a need to calculate and write off these funds. The situation is complicated by constant price changes at petrol stations.
Travel and transportation documentation is also the basis for determining the cost indicators of cargo transportation based on the results of work per day (shift, flight):
Ø the driver’s salary (calculated according to the waybill and the consignment notes attached to it), including: payment for the amount of cargo transported, hours worked, transport and forwarding operations performed during transportation, other works and services, additional payment (deductions) for savings (overspending ) fuel, for the quality of customer service, fines for violations of the terms of the assignment and other payments and deductions in accordance with the laws and regulations in force at the enterprise;
Ø the cost of the transport work performed, which is calculated for each waybill (the main components of the final cost are the cost of transporting goods, surcharges for transport and forwarding operations, other works and services, the amount of taxes and fees).
From the total cost, the payment is determined that the carrier must receive from the paying customer for the performed transportation of goods and the transport and forwarding operations and services associated with the transportation.
The result of the calculation of the cost of transport work is recorded in the relevant section of the bill of lading and serves as the basis for issuing a payment document to the paying customer. On the basis of entries in the waybill, payrolls for loaders are also calculated.
For trucks operating on an hourly (time-based) rate, the primary document for accounting for transportation is the vehicle waybill, on the basis of which the following indicators are determined:
Ø car-days of work ( BP p);
Ø car-watch in outfit ( ACH n), including a simple technical malfunction ( AF t);
Ø total mileage ( Lo).
After processing the waybill and waybills, the third copy of the waybill together with the payment order is sent to the paying customer, and the fourth copy is transferred together with the waybill to the carrier's archive.
The processing of information according to the data of travel and transportation documents provides operational and technical accounting, control and analysis of the carrier's activities, compilation of statistical and financial statements for state administration and control bodies.
The enterprise, based on the characteristics of the cargo transportation carried out, can introduce its own forms of operational accounting for the work of drivers and the vehicles used. In operational forms of accounting, not only production indicators can be taken into account, but also economic indicators: the cost of transport services rendered, the cost of transportation, including the delivery elements (Table).
Accounting for the performance of drivers per day
Information from waybills and bills of lading is grouped into summaries to summarize the totals (Fig.):
Ø by convoys;
Ø by car brands;
Ø for the enterprise as a whole;
Ø by type of cargo (according to the nomenclature of cargo);
Ø by consignors (by clientele).
Picture. The composition of the daily reports of the motor transport company
Daily summaries are used to compile monthly summary statements (Fig.).
Freight motor transport enterprises, regardless of the organizational and legal form and form of ownership, must submit statistical reporting for transportation to state statistics bodies and a regional body , implementing public administration activities of road transport, according to the forms: No. 1-autotrans , N2-motor transport, No. 3-autotrans, No. 6-autotrans (Fig.).
Figure Monthly summary statements of the motor transport company on the implementation of the transportation plan
Picture. Monthly analytical summary statements of the motor transport enterprise
Picture. The structure and content of the forms of state statistical reporting of a motor transport enterprise
For the preparation of quarterly statistical reports, starting from I quarter 2006, new forms of federal state statistical observation :
Ø N 65-avtotrans "Information about the products of road transport";
Ø NMP-1 (truck) "Information on the transportation activities of a small enterprise - the owner (tenant) of cargo vehicles".
At the same time, the without changing the form of federal state statistical observation: No. 1-autotrans (urgent), N 1-motor transport (survey), N 1-APT, N 1-TR (motor transport) - year, N 2-motor transport (sample survey), No. 3-autotrans, No. 6-autotrans, "Questionnaire for the survey of the transportation activities of entrepreneurs-owners of trucks"and N 31-GA (urgent).
The contract is classified according to the type of transport into sea, air, river, underground and other transportations, including mixed transportation, and taking into account the territories of transportation into domestic or international. The procedure for filing claims for transportation seems to be important, since, as with communications claims, a preliminary claim is required to the carrier or a representative of a communications organization for communications claims, that is, it is necessary to go through the procedure of a pre-trial attempt to resolve disagreements between the parties. Conclusion of a contract for the carriage of goods In addition to signing the main document - the contract of carriage, the parties seeking to enter into legal relations must conclude one more act - the bill of lading. The contract is concluded by the shipper and the carrier, respectively, each party receives its own copy of the legal act.
Contract for the carriage of goods - essential conditions, sample
Initially, the financial department allowed the use for these purposes either of a TTN in the form N 1-T, or a waybill in the form approved by Decree of the Government of the Russian Federation of 04.15.2011 N 272 (Letters of the Ministry of Finance of Russia of 08.17.2011 N 03-03-06 / 1 / 500, dated 17.08.2011 N 03-03-06/1/498, dated 22.12.2011 N 03-03-10/123).
Attention
In the same clarifications, the Ministry of Finance of Russia noted that if the transportation contract was not concluded and the buyer transports the goods from the consignor's warehouse by his own transport, transportation services are not provided and the bill of lading is not drawn up, and the costs of transporting the goods and the fact of its transportation are confirmed by the waybill for the transport means.
Contract for the carriage of goods
Important
Also statutes certain types of transport include conditions on the need for the carrier to provide the consignor, at the request of the latter, with the tariffs for the services provided for review (for example, paragraph 1 of Art.
15 Federal Aviation Regulations " General rules air transportation…”, approved. order of the Ministry of Transport of Russia dated June 28, 2007 No. 82). A sample of the contract in question can be downloaded from the link: Contract for the carriage of goods.
Info
What confirms the conclusion of a contract for the carriage of goods? The contract for the carriage of goods is recognized as real, i.e.
j. in fact, it can be considered concluded at the moment the carrier accepts the order or application from the sender for execution (for example, clause 6 " Rules for the carriage of goods by road, approved. Decree of the Government of the Russian Federation of April 15, 2011 No. 272).
Contract for the carriage of goods by road (standard form)
For example, some judges believe that parameters not stipulated by the agreement can be set taking into account the provisions of the law (for example, the time for delivery of goods by road - in accordance with paragraph 1 of Art.
63 of the Rules for the carriage of goods by road). Agreement on the organization of transportation In situations where it is necessary to implement cargo transportation in a systematic mode, the carrier and the cargo owner may conclude agreements on the organization of transportation.
Such contracts are usually of a long-term nature. According to the contract for the organization of transportation:
- the carrier is obliged to accept, within the established time limits, cargoes of a certain volume for transportation;
- the cargo owner - to provide such goods in a timely manner (paragraph 2 of Art.
Transportation of inventory items (commodities)
Thus, the buyer, taking out the goods by his own motor transport, draws up only a waybill for his vehicle. A similar point of view can be found in the Letters of the tax authorities (Letters of the Federal Tax Service of Russia dated 16.07.2012 N ED-4-3 / 11630, dated 21.03. 2012 N ED-4-3/ [email protected], Federal Tax Service of Russia dated 01.11.2011 N 16-15 / [email protected]).Then the position changed.
The Ministry of Finance of Russia in the Letter of 28.02.2013 N 03-03-06 / 1/5971 noted that on 01.01.2013 the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use, therefore, TN should be used, and not TTN.
Please note: the main difference between a bill of lading and a bill of lading in the form N 1-T is that it does not contain a commodity section.
Sample contract for the carriage of goods
The consignor for failure to present the goods or non-use of the submitted vehicles shall bear the responsibility established by legal acts, as well as the following liability stipulated by the agreement of the parties: . 3.4.
The Carrier and the Sender are released from liability in case of non-delivery of vehicles or non-use of submitted vehicles, if this happened due to:
- force majeure, as well as due to other natural phenomena (fires, drifts, floods) and military operations;
- termination or restriction of the carriage of goods in certain directions, established in the manner prescribed;
- in other cases provided.
CARRIER'S LIABILITY FOR LOSS, SHORTAGE AND DAMAGE OF CARGO 4.1.
Contract of carriage
Documents for transportation from object to object Transportation of goods and materials within the enterprise can occur according to two schemes:
- The first involves the movement of cargo without leaving the organization.
In this case, there is no need to prepare supporting documentation.
Material assets are transported by company employees on production trolleys, their own transport, or the services of transport companies are used.
In the latter case, a contract is concluded or an application for the provision of transport services is made. - The second option involves the export of goods outside the territory of the enterprise.
Contract for the carriage of goods sample form
In this case, the organization can issue a consignment note in one copy - for itself. If the goods are received by another company (for example, at an exhibition), then it is required to issue a consignment note in two copies: one for each organization. since this shipment is not the implementation of goods and materials.
Shipping is carried out by a third party transport company In this case, a contract of motor transport services is drawn up, a transportation service is provided.
Therefore, it is necessary to issue a bill of lading or TTN.
But, as we pointed out earlier, it is advisable to choose the TN as the primary document.
It can be issued in duplicate if we receive the goods ourselves, since in this case we are both the consignor and the consignee. A consignment note is also issued for it.
The sphere of cargo transportation in our country is developed quite well, while finding a company that could be entrusted with valuable cargo will not be so easy. The risks are high, and besides, transportation must often be completed within a clearly defined time frame. That is why the selection process should be approached very responsibly.
Our company has been successfully operating in the field of cargo transportation for more than a year. During this time, we have managed to win the trust of a huge audience of potential customers. LLC "Far Eastern Road Construction Company" always fully fulfills its obligations to each customer. Today we can be entrusted with the transportation of absolutely any cargo. At the same time, its transportation can be performed not only within Russian Federation but also to other countries.
One of our most demanded services is the transportation of goods and materials and flotation concentrate. To do this, we have all the necessary equipment, so that the task is completed in the most efficient way. short time while the cargo remains safe and sound. As for directly inventory items, this may include some groups of goods and products from various manufacturers.
How goods and materials and flotation concentrate are transported
For the transportation of goods and materials and flotation concentrate, DDSK uses the most modern cargo and construction equipment. For each individual case, transport is selected individually, taking into account the characteristics of the cargo. This task falls entirely on the shoulders of our specialists, while the client can be sure that the transportation will take place within a clearly defined time frame.
Hundreds of customers use this service every year, and traffic volumes are gradually growing every year. Transportation of cargo can be performed at any distance, in any case, we guarantee its safety. Thanks to the use of the latest technology, the transportation of inventory items is carried out as soon as possible. It all depends on the quality of the road surface and weather conditions. In any case, our specialists will do everything possible to make the customer satisfied with the work done. We clearly comply with the rules for the transportation of such goods, starting from the moment of registration of the necessary documents and ending with the escort of our trucks.
Thanks to the extensive experience, our specialists today will be able to cope with any task. At the same time, we guarantee complete confidentiality of information about the transported inventory items.
Key Benefits
Turning to Far Eastern Road Construction Company LLC, each client can be sure that the cargo will be transported within a limited time frame while maintaining its complete safety.
However, this is not all our advantages, it is also worth highlighting the following:
- low cost of services;
- usage modern technology;
- individual approach to the client;
— personal discounts for regular customers;
- coordinated work of specialists;
– excellent logistics, which allows you to carry out transportation in a minimum short period of time.
We value each of our clients, so every day we strive to improve our service.
To date, there are two forms issued for the carriage of goods. The first is a consignment note in the form N 1-T (approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 N 78, hereinafter - Resolution N 78). The second - (hereinafter - TN) without a form number. TN is given in Appendix No. 4 to the Rules for the Transportation of Goods, approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272 (hereinafter referred to as the Rules). These Rules came into force on July 25, 2011. From the same date, a new form is in effect, in turn, form N 1-T has not been canceled.
Three forms
When purchasing goods, a merchant needs documents confirming the transfer of valuables, and in some cases their delivery.
The transfer of goods (sales) is accompanied by the issuance of a consignment note in the form N TORG-12. It is compiled by the seller in two copies. The first copy remains with the seller to write off the valuables from the register and confirm their transfer to the client. The second one is transferred to the buyer for acceptance of the purchased item (the individual entrepreneur makes an appropriate entry in the income and expense ledger).
The consignment note in form N 1-T is designed to account for valuables (goods) and payments for their transportation by road. The form includes two sections. The commodity section defines the relationship between the consignor and the consignee. Based on this section, the shipper will write off the goods, and the consignee will credit the received values. In fact, the information in this section repeats the information contained in TORG-12. The second section is devoted to transportation issues. Here information about the cargo, its features, accompanying documents is indicated, information about loading and unloading operations is provided.
Roughly speaking, form N 1-T is TORG-12, supplemented by a transport section. Because of this, disputes often arise: is it enough to draw up form N 1-T when selling goods, because it contains information about the product, and there is no need to duplicate them in TORG-12. Controllers require both forms to be drawn up. Although regulations make it possible to get by with TTN alone, having forms N N 1-T and TORG-12 in hand, the businessman will avoid possible claims.
The rules propose a new form for proof of carriage. Waybill(hereinafter - TN) in the new form differs from the form N 1-T primarily in that it does not have a commodity section. The new TN does not replace the consignment note in form N TORG-12, it regulates only transportation issues. The appearance of a new form will theoretically remove questions about registration of TTN and TORG-12. Now everything is unambiguous: the transfer of goods is confirmed by TORG-12, and delivery - by TN.
TTN has not been canceled, officials have not approved any instructions on when to issue a TTN. So far, merchants have to deal with these issues on their own.
Rules for the carriage of goods by road
The carriage of goods is carried out on the basis of contracts of carriage, according to which the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and issue it to the recipient, and the sender undertakes to pay the established fee for the carriage of cargo (clause 1 of article 785 of the Civil Code of the Russian Federation). The conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance to the sender of the goods of a waybill, bill of lading or other document for the goods provided for by the transport charter or code (clause 2 of article 785 of the Civil Code of the Russian Federation).
In other words, there is no need to draw up a separate contract. In itself, the execution of a bill of lading (or other document for transportation) already indicates the existence of a contract. As you can see, the Code does not require the compilation of exactly TN, but allows for a "different document". The former TTN form may well become such.
According to the Rules, a contract of carriage may be concluded by accepting by the carrier for execution order(clause 6 of the Rules). The person who needs to arrange transportation (this can be either a buyer or a seller, depending on the terms of sale of the goods) sends an order to the carrier. If there is an agreement on the organization of cargo transportation, when systematic transportation is carried out (Article 798 of the Civil Code of the Russian Federation), the cargo owner sends an application to the carrier.
The Rules do not offer a unified order and application form. It can be any document, letter, message, which would indicate the intention of the cargo owner. The direction of the order (application) does not yet indicate the conclusion of the contract, but only the intention to conclude it. The carrier, having received the order (application), within three days informs the consignor of the consent or refusal (with a written justification of the reasons). Next, the shipper will issue a bill of lading, and this already indicates the existence of a contract.
So, the bill of lading is drawn up when the transportation of goods is carried out under the contract for the carriage of goods. Consider the possible options.
Delivery arranged by the seller
The supplier can include the cost of delivery in the price of the goods or provide customers with an additional service - delivery. In the first case, the buyer pays for the goods, and delivery for him under the terms of the transaction will be free. Such a scheme is often used by "scammers". If in the contract the cost of delivery is highlighted in a separate line and is not included in the price goods sold, then the provision of delivery services is considered an independent activity. Accordingly, UTII will have to pay not only with retail but also for cargo transportation services. When delivery is "free" for the buyer, that is, it is included in the price of the goods and is not indicated as a separate line in the documents, then additional view there is no activity, sales and delivery are carried out within the framework of retail (Letter of the Ministry of Finance of Russia dated April 28, 2005 N 03-06-05-04 / 112).
Our reference. If the buyer does not pay for the delivery, either a waybill in the form N 1-T or a waybill in the form N TORG-12 (Letter of the Ministry of Finance of Russia of June 15, 2010 N 03- 03-06/1/413).
So, the shipping cost for the buyer is included in the price. Further, two options are possible: the supplier organizes delivery using its own transport or engages a third-party carrier.
When the seller delivers on his own, there is no contract of carriage, which means that there is no need to draw up a waybill. The transfer of goods will be confirmed by TORG-12. Delivery of goods is issued by the waybill of the driver working for the supplier. The buyer does not need documents confirming the delivery, he does not pay for it separately, so there is no need to take into account the costs, and he will take into account the cost of the goods on the basis of waybills.
Our reference. Earlier forms of waybills were approved by the Order of the Ministry of Transport of Russia of June 30, 2000 N 68. Now the Order of the Ministry of Transport of Russia of September 18, 2008 N 152 is in force, which cancels the old form, however new form does not offer, but is limited to Mandatory requisites for waybills. You can use the old form, modifying it and not forgetting about the required details.
If the seller engages a third-party carrier, then a contract of carriage arises, which is concluded between the seller and the carrier. For goods, in addition to two copies of TORG-12, three copies of the waybill are issued (to the seller-consignor, carrier, buyer-consignee).
When delivery is carried out by the seller for a fee (the cost is indicated separately in the documents) or is provided to the buyer as additional service(the client can order it or refuse it by picking up the goods on his own), relations are regulated by the rules of the contract for transportation. It does not matter whether delivery is organized by the seller's own transport or by a third-party carrier. The buyer sends the seller an order for transportation, in turn, the seller draws up a consignment note, which confirms the conclusion of the contract of transportation.
Buyer organizes delivery
If the seller does not deliver, the buyer has two options: self-collection or contacting a third-party carrier.
When self-pickup, a transportation contract does not arise, there is simply no one to conclude it with, respectively, and there is no need to draw up a consignment note. The supplier from the warehouse will transfer the goods according to the TORG-12 waybill. The buyer's driver will receive the valuables and deliver them to the buyer's warehouse. In this case, a waybill is enough to confirm the driver's trip. Values are taken into account according to the consignment note TORG-12.
The fact that the purchased goods are transported by road does not mean that a bill of lading needs to be completed. When picking up at own expense, it is not necessary to draw up a consignment note, and this was indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 8835/10 of December 9, 2010. In a dispute, the inspectors refused to deduct VAT on the acquired valuables, since a consignment note was not issued for the goods. For deduction, in the presence of a consignment note in the form of TORG-12, a consignment note is not needed. Its mandatory presence is not provided for by the requirements for filling out TORG-12 (approved by the Decree of the State Statistics Committee of Russia of December 25, 1998 N 132). TTN is designed to account for the movement of inventory items and payments for their transportation by road, is a document that defines the relationship for the implementation of the transportation of goods, which also serves for settlements with organizations - owners of vehicles for the services they provide for the transportation of goods. When the buyer is not acting as a customer under the contract of carriage, the TTN is not needed.
When the buyer engages a third-party carrier to deliver the goods, the relationship is governed by the contract of carriage. In this case, the customer will be the buyer, therefore, it is he who will have to issue the bill of lading.
The seller will only draw up a consignment note in the form of TORG-12 and transfer the goods. The title to the goods passes at the moment of transfer of the goods, i.e. at the warehouse of the supplier. The supplier in the contract of carriage is no longer the consignor. In this situation, the goods are transferred from the supplier's warehouse to the carrier by the buyer who received his goods, that is, in the contract of carriage, the buyer acts as the consignor and consignee. It is he who makes the TN.
Summarize. In the case when a third-party carrier is involved (the supplier or buyer acts as the customer), the waybill is drawn up, since the legal relationship is regulated by the contract of carriage. Note that it is not necessary to sign a separate transportation contract at all, the very fact of drawing up a consignment note indicates the existence of an agreement (roughly speaking, a consignment note acts as a contract).
When picking up the goods, the waybill is not drawn up (only if it is necessary for the buyer himself for accounting). If the seller organizes the delivery with his own transport, it all depends on the terms of the sale of the goods. When the buyer does not pay for the delivery (the price is included in the price of the goods or is free of charge), the contract of carriage does not arise. If the delivery is paid separately, its cost is indicated separately in the documents, the transportation is issued by the waybill.
TTN and TN
"The conclusion of the contract for the carriage of goods is confirmed by the waybill drawn up by the consignor (unless otherwise provided by the contract for the carriage of goods) in the form in accordance with Appendix No. 4" (clause 6 of the Rules). The conclusion of the contract in any case is confirmed by an invoice or other document, which is provided for Civil Code. This order cannot be changed by the Rules. This means that the clause "unless otherwise provided by the contract ..." refers to the form of the invoice. It turns out that if otherwise provided by the contract, for example: the conclusion of the contract is confirmed by the execution of a consignment note in the form of N 1-T, then this will not be a violation of the Rules. However, controllers may not like this move. But, we emphasize, the TTN form has not been canceled, the Code and the Rules fully allow its use.
The new form of the waybill does not cancel the TTN, it is drawn up differently, but the function of the form is the same - to justify the transportation of goods. Formally, there are no norms prohibiting or obliging to draw up a TTN or TN. Only inspectors may not like the execution of a consignment note instead of a new TN. But such claims can be disputed and the carriage of goods can be proved, having a TTN in hand, which, we repeat, has not been canceled.
Legal consultation. The more documents the better.
There are no official clarifications on which form to issue during transportation (TTN or TN). Controllers in private responses recommend compiling both forms, but this advice does not add optimism, especially if you remember how cumbersome the forms are. The Ministry of Transport of Russia in the Letter of July 20, 2011 N 03-01 / 08-1980is indicates that "the use of a waybill does not also exclude the use of invoice forms N N 1-T and TORG-12." The Office does not require that the TN or TTN be drawn up, or both forms be filled out, but it allows the use of forms on an equal footing. Moreover, the department does not refer to any regulatory documents. Which, in general, is understandable, because there are no such documents. One nuance: the Ministry of Transport does not have the authority to interpret the resolutions of the Government of the Russian Federation and the State Statistics Committee. Some experts now recommend drawing up all three documents (TORG-12, TTN, TN), indicating that the waybill confirms the conclusion of the contract of carriage; TTN in the form N 1-T is necessary to record the movement of goods and pay for transportation; consignment note (form N TORG-12) draws up the fact of the sale of goods to the buyer. Such a number of documents will protect against any claims, but in principle, you can get by with only one document for transportation. But it is quite possible to save time. TN and TN justify the carriage and indicate the conclusion of the contract of carriage. The documents actually duplicate each other, and no sanctions can follow. Most likely, officials will point out the need to issue a new waybill for transportation (after all, for some reason it appeared). There are no official clarifications from the Ministry of Finance and the Federal Tax Service of Russia regarding the application of waybills yet.
A non-manufacturing company acquires stationery for your own needs. Accounting for the cost of delivery of stationery by the supplier.
Question: Non-manufacturing Company purchases office supplies for its own needs. The Seller carries out paid delivery of stationery to the location of the Company. Upon receipt of the goods, the Company issues a consignment note and an act for the delivery services provided. How to correctly account for shipping costs: include in the initial cost of goods and materials or write off the costs of transport costs separately?
Answer: In accordance with paragraph 6 of PBU 5/01, the costs of delivering goods and materials are related to the actual costs of their purchase and are included in the cost. There is an exception for accounting for these expenses only for trade organizations and in terms of delivery of goods, the cost of transportation is included in the costs of sale. In this situation, the specified exception does not apply, because. office supplies are used for own needs, therefore they are not goods for resale.
An organization may account for shipping costs in the following ways:
In the actual cost of each unit of material;
Apart on count 10;
If the organization uses account 15 and 16, then on account 15 with subsequent allocation to account 16.
The selected method must be fixed in the accounting policy of the organization.
At the same time, if an organization includes delivery costs in the cost of goods and materials, it must also choose a method for distributing costs when delivering several types of materials by one transport (for example, in proportion to their cost).
Rationale
How to reflect in accounting and taxation transportation and procurement costs for materials
In accounting, transport and procurement costs should be taken into account in one of the following ways:
directly in the actual cost of each unit of materials;
For organizations that have the right to keep accounting in a simplified form, a special procedure for accounting for expenses is provided (part , article 6 of the Law of December 6, 2011 No. 402-FZ).
Now small businesses have the right to independently form an accounting policy in accordance with the size and specifics of the business, if there are no federal standards on a specific issue.
If the organization includes TZR in the actual cost of materials, then do not keep separate records of these costs. Upon receipt of materials, make postings:
- reflected the receipt of materials;
Debit 10 Credit 60 (76, 23, 26...)
- carried TZR to the cost of materials.
If the organization takes into account the TZR separately on account 10, then upon receipt of materials, make the following entries:
Debit 10 Credit 60 (20, 21, 75...)
- reflected the receipt of materials at book value;
Debit 10 subaccount "Transport and procurement costs" Credit 60 (76, 23, 26 ...)
- TZR are taken into account.
If the organization takes into account the TZR separately on account 15, then upon receipt of materials, you need to make the following entries:
Debit 15 Credit 60 (76)
- the receipt of materials is reflected in the assessment provided for by the contract (other documents);
Debit 15 Credit 60 (76)
- are taken into account in the actual cost of materials for the TZR;
Debit 10 Credit 15
- Materials are credited at the accounting price.
Write off deviations of the actual cost from the accounting price at the time of posting the materials with postings:
Debit 16 Credit 15
- reflects the deviation of the actual cost of the materials received from their accounting price;
Debit 15 Credit 16
- reflects the excess of the accounting price over the actual cost of the purchased materials.
If TZR are reflected separately, then their analytical accounting should be kept in the context of individual types and groups of materials. This means that the total amount of TZR associated with the procurement and delivery of dissimilar materials must be distributed among them.
There is an exception to this rule. If the ratio of TZR and the cost of procured (delivered) materials is insignificant, then they can not be distributed and taken into account in the total amount:
If the organization maintains a separate record of TZR, the materials are reflected in accounting at accounting prices. As accounting prices, an organization can use:
planned and estimated price approved by the organization;
contract price;
the actual cost of materials for the last reporting period (month, quarter, year);
the average price of the group (if the planned price is set not for a specific item number, but for their group).
If the book price deviates from the actual cost by more than 10 percent, it must be revised.
If the TZR are accounted for separately, then they must be written off to the same accounts to which the materials are written off. Check it out at the end of the month by posting:
Debit 20 (23, 25, 26 ...) Credit 16 (10 sub-account "Transport and procurement costs")
- TZR written off for the used materials.
Situation: how to distribute in accounting TZR for several types of materials delivered by one vehicle PBU 1/2008). For example, when dissimilar materials are delivered by one vehicle, the TPR can be distributed in proportion to the quantity of materials, their weight or volume, depending on the specifics of the organization's activities (or on the range of assets received).
If several heterogeneous groups of materials are included in one delivery (for example, some materials are measured in pieces, others in kilograms), then the organization must first distribute the TZR between these groups. This can be done, for example, in proportion to the number of seats occupied in vehicle. There is another option - to bring all units of measurement to one, for example, to kilograms. The second option is more versatile, but requires more complex calculations. Within one group of materials, the TZR can be distributed in proportion to the units of measurement in which each item number of this group is taken into account.
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at
Loading...