Shipping documents: types and design

During the organization of transportation of different cargoes both in our country and abroad, one of the most obligatory processes is the formation and compilation of a number of certain papers. Those that are transported directly with the cargo represent multilateral information about the nature, size and quality of the transported goods, as well as carry data about the sender and the addressee - who exactly is going to purchase a particular cargo. Such documentation has a general concept and is called shipping documents. Nevertheless, they are also divided into several groups. Thus, the main types of shipping documents are:

• Transport documentation;
• Financial documentation;
• Licensing documentation.

Transportable shipping papers

In this article, we will carefully consider the first category of securities, they are shipping documents, or a waybill. Without it, trucking is impossible. It assumes the most important accompanying act. Depending on the type of transport in which the luggage will be transported, the bill of lading may vary according to form and content. Special forms are taken into account for railway, seagoing and flight transport, however, most often the papers are drawn up for the purpose of transportation by road, therefore we will give a little more detail about the motor waybill approved in the form in accordance with Appendix No. 4 to the "Rules for transportation of goods by road".

This consignment note is issued at least in three copies by the consignor of the goods. He remains the principal of the specimens, the second is delivered to the receiver of the baggage, and the third to the carrier. If necessary, the number of specimens can be increased. If the luggage is transported, which is in someone's individual property, then the carrier will draw up the waybill.

Signature and content of the document

Sign this consignment note and baggage carrier, assuring with your own seals. When shipped in it, a note on the reception of baggage by the carrier is marked with the signature of the driver who took the luggage. The consignor in the presence of the driver writes down in the consignment note and the number of cargo places, its condition, packing method and sealing data. In addition, the period of acceptance of luggage for transportation is also indicated.

The shipping documents include a list of all other documents accompanying the luggage: certificates, quality passports, manuals, permissions, etc. Multimodal transport can be used for cargo transportation, in which various types of vehicles are involved in order. From the aircraft to the dog sled. However, the most famous are the road transport. At the same time, their documentary registration gives accountants an abundance of problems. Decisions on them must be sought in the field of transport law. Meanwhile, even the agencies that carry out control can not navigate in any way in its intricacies. This is demonstrated by the experience of innumerable official explanations.

Acceptable transportation options

For the transportation of goods and goods the enterprise has the opportunity to operate individual transport, which is listed as part of the main money - their own or leased. Or he can sign a civil-law contract with a third-party organization or a separate businessman about the provision of transportation services. However, if the baggage loading position and its place of delivery noted in the agreement are in different countries, then the Convention on the Contract for International Road Transport of Goods, which was concluded in Geneva in 1956, is used. We will not analyze this transport in detail in this article.

Who takes part in transportation

The customer makes the service personally, directly providing the shipper with the vehicle for loading. A carrier - a person who directly provides a fairly labor-intensive service - the organization of transportation. The main requirement of this kind of organization is the delivery of baggage to the addressee confirmed by the client. The result is the same as that of the carrier. However, to accomplish it, the carrier not only personally brings luggage or contracts (in particular, it is a waybill for transportation) with other carriers. He implements a variety of additional activities that ensure the transport of goods. For example, the preparation of products for transportation, the transfer of baggage from the first carrier to the second, the approval of shipping papers, the processing of shipping documents, insurance and execution of customs formalities.

Carrier, in addition to transportation, carries out only loading and unloading operations. If the sender of the consignment gives the carrier uncharacteristic functions, then in this case the court can intervene, due to which the transportation contract will be re-qualified in the future. Of course, this is possible within the framework of a dispute, either economic or tax.

On the road transport market, services are offered and various intermediaries. They are assisting in the implementation of certain "related" procedures, without getting the responsibility for achieving the ultimate mission - handing the luggage to the consignee. Most often it is required to deal with representatives. The purpose of the accountant is to ensure the transportation of commodity-material values with the appropriate papers, including shipping documents, in the basis of which the enterprise can take the tax refunded without deduction and take the tax on income as a deduction. For this, the chief accountant is obliged to understand the basics of road transport activities.

Documentation of cargo transportation

Resolutions and orders of the Government of the Russian Federation appear as an integral part of the legislation on accounting (Article 3 of Federal Law No. 129 "On Accounting"). As a consequence, TN is the initial act for absolutely all participants in commercial transportation - the consignor, the carrier and the consignee. An uncountable number of letters from the RF Ministry of Finance has been devoted to the use of TN. Although this answers certain taxpayers.

At the heart of the established problems is a misunderstanding of the differences between the notion of "TN" and "commodity-transport waybill". But in order to build a suitable workflow, you need to accurately understand and understand the purpose of all existing forms of documents.

Characteristics of a VT on a specific sample

Suppose a merchant hired a carrier to deliver products to the customer. For registration of the trader's actions he uses the commodity waybills on the unified form No. ТОРГ-12. And for transportation he has motor waybills - they are shipping documents. Meanwhile, the carrier does not transport goods, but goods, and even lots. Direct receipt of goods delivered to the destination of destination in accordance with the number, set and quality, he does not realize. In the packaging and under the packaging of individual products can not be considered, they are invisible. Consequently, the "transformation" of goods into a special truck is a separate and rather complicated economic procedure that is imposed on the merchant-consignor.

TORG-12: filling rules

Let's turn to the form TORG-12. It indicates the term of formation and lists the goods in the names and units in which they appear in the seller's account. On this date, the goods listed, remaining in the trader's warehouse, are listed or reserved for a particular customer.

In the left lower part of TORG-12, the official personality of the trader (the person who admitted the luggage and the chief accountant) confirms the modification of the products in the luggage. The final stage is characterized by weight verification and the number of sites (places). This information is recorded in clause 3, which contains an invoice for transportation. The date in the left lower part of TORG-12 determines the time of transfer of luggage to the carrier. It is supported by the signature of the trader's official in the requisite "Cargo release carried out / produced". Note that the trucker signs the acceptance of baggage only in TN.

The term in the right lower part of TORG-12 refers to the date of delivery of the whole cargo, and not the goods. From the point of view of the trader, it does not matter who took the baggage: directly the consumer-consignee or his authorized representative (according to the power of attorney). One of the requisites - "Cargo accepted" (in case the luggage was handed to the representative) or "Cargo accepted by the consignee" (this signature is certified with the seal of the consumer) is to be filled in. The requisition, which turned out to be unrealized, is crossed out in the document. And how in the future is the delivery of luggage from the attorney to the trustee (the customer-consignee) - the merchant-consignor does not apply.

The customer signs out the enumeration of the enrolled goods by imposing a stamp on TORG-12. A copy of TORG-12 with an imprint of such a stamp must return it to the merchant. At the same time, this copy represents the significance of the act of acceptance-transfer of the carrier's services signed by the person authorized by the person (consignee) from the other end of the transport route.

In the title part of TORG-12 the requisite "The bill of lading (issue, specific day and time)" is taken into account. And in the TN there is point 4 "Accompanying papers for cargo transportation". It confirms the number and date of the formation of TORG-12, as well as the number of its copies addressed to the consumer. In the number of accompanying papers to TN traders also have the opportunity to connect and invoice.

Is the sample TORG-12 mandatory?

Apparently, TN and TORG-12 are indivisibly linked. In this case, TORG-12 fully specifies the subject of transportation. Together, these two important documents are equivalent to a consignment note. In addition, the separately assigned invoice does not provide an opportunity to determine what exactly the enterprise is transporting. In clause 3 "Name of cargo", TN indicate the shipping (general) name of the baggage, and not the "accounting" data of the goods. As a consequence, such documents as waybills for cargo, without the presence of the TORG-12 application, do not guarantee compliance with the criteria of Cl. 1, Art. 252 of the Tax Code of the Russian Federation.