TTN - what's this? How to fill out TTN correctly? Sample filling TTN

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

TTN is a bill of lading, which must be issued when transporting any inventory items by road. By compiling this document, the driver confirms the fact of the legal movement of goods, and also simplifies accounting not only for the supplier, but also for the buyer. In addition, the document is the basis for settlements with the carrier.

Basic filling rules

Filling out a TTN is a rather complicated procedure that is subject to many different rules.

When checking the validity of a VAT deduction, most tax inspectors first try to confirm the fact of a transaction, requiring them to submit a bill of lading. It is also worth noting that if a reduction in income tax is used due to the costs spent on transportation, this will also require the submission of the necessary transport documents, and in particular the TTN. This is one of the most important requirements. That is why it is necessary not only to have such a document, but also to fill it out correctly in accordance with the norms of the current legislation.

Form TTN No. 1-T wasapproved by the current resolution of the State Statistics Committee No. 78, and to date no significant changes have been made to it. There is nothing difficult in filling out such a TTN. This is done in four copies, two of which are used by the shipper and recipient, and the remaining two are transferred to the transport company.

After the cargo has been delivered to its destination, an additional copy is sent to the payer, and an invoice for payment and a completed act of work performed are also attached to it. One of the mandatory documents required for the preparation of the carrier's reporting is also a waybill, which must be attached to the last copy of the invoice.

The TTN filling sample includes two main sections - transport and commodity. At the same time, the obligation to fill in the second one rests entirely with the sender of the goods, while the transport part must be compiled by the carrier.

How to fill out TTN for the sender?

A sample of filling out a bill of lading for a consignor should include the serial number of the received document, the exact date of its compilation, the full details of both parties, as well as the necessary information about the shipment of the goods, including its quantity, name, type of packaging, cost, total quantity seats and the cost of the party.

In the line "Sender" and "Recipient" you must specify the full names of the parties, identical to those recorded in the founding documentation, as well as their phone numbers and exact legal addresses. Opposite these lines, you need to specify the registrationnumbers of each enterprise in the tabular part. It is worth noting the fact that, in accordance with Decree 78, there is no exact definition of how to correctly draw up a sample of filling out a TTN, and what exactly is required to be written in the lines “Recipient” and “Sender”, therefore, everyone independently decides what exactly to indicate there. Some prefer to build on the subscripts that are present in the standard 1-T template, while other taxpayers also add tax numbers there.

In the column "Payer", which most often becomes the sender of the goods, it is necessary to indicate its bank details without fail. In the commodity section indicate any available information about the consignment. Quantity, price, name, as well as the total amount in the bill of lading, in most cases, is then duplicated in standard waybills as well. For this reason, the parties do not have the opportunity to issue additional consignment notes if initially all the information was filled in in the bill of lading, and there will also be no need to separately allocate VAT.

There are also cases in which the product section indicates information that the TTN sample was supplemented with a specialized form TORG-12. In this case, it will act as an integral element of the consignment note.

If the invoice is issued on several sheets, then information about this should be indicated under a separate tabular part of the corresponding section. Next, you need to indicate in words the total number of items of goods, as well as the weight of the cargo and the costshipment.

Other Features

The carrier must issue a specialized power of attorney for the authorized driver, and the consignor of the cargo must fill out all the information in the appropriate place on the TTN. The lower left part of the first section of the bill of lading must include the signatures of all authorized persons of the sender of the goods, that is, those people who authorized and carried out the shipment, as well as the full name of the chief accountant, while the driver’s signature is indicated on the right, which is a confirmation of the fact of laying on his responsibility for the further safety of the accepted cargo.

After the cargo is delivered to the end point, the recipient on the same side of the invoice in the commodity section must make a note about the existing claims for delivery, and then he puts his signature. Also, there must be a signature of a financially responsible person who personally accepts the delivered goods (often it is a storekeeper).

How is the document filled out by the carrier?

The duties of the carrier also include filling out the transport section of the second waybill.

TTN sample must include the company's basic data, namely:

• legal address;
• full name;
• bank details;
• contact number.

All this information must also be indicated in relation to the payer. It is also necessary to indicate the registration information of the vehicle transporting the cargo, and the full name of the driver, whose signature contains the invoice. TTN, among other things,must include information about the place of loading and unloading of the vehicle.

The tabular part should contain basic information about the cargo. In particular, you need to write its exact name, gross weight, number of seats occupied, as well as a complete list of documentation accompanying the cargo. It is mandatory to fill in the lines related to the method for determining the exact weight of the load. Under this part, information about the seals is written, the exact number of seats is determined, as well as the total gross weight.

Registration of TTN provides for duplication of signatures of all financially responsible persons of the sender on the same side (they must be indicated next to the word "Sent") and the recipient (near the word "Accepted"). The driver must sign in two places - first at the sender in the process of accepting the goods for transportation, and then at the time of unloading, when the goods are handed over to the recipient.

The table "Loading and unloading operations" during loading and unloading of goods should include notes about the performer, the type of operation performed, the responsible person, the chosen method of carrying out the procedures, as well as the time they were completed. The bottom lines must be completed by the carrier's accounting department, since it is on the basis of the information specified here that the driver's salary will be calculated.

Conditions and nuances of registration of TTN

A separate form must be completed for each individual case. Filling TTN is carried out only in two situations:

• a hired organization was involved to transport this or that cargo;
• transportation is carried out on a rented or own transport.

If the buyer or recipient decides to independently organize the export of the ordered cargo, then in this case the seller is completely relieved of the obligation to complete the accompanying documentation. The new-type CTT must be filled out when transporting goods through the countries of the Customs Union, as well as throughout the CIS, if the goods are transported by road or international transport. If transportation is organized together with representatives of far abroad countries, in such situations it is already necessary to draw up waybills of the international class CMR.

Starting from 2011, the procedure for writing off products from the company's balance sheet does not provide for accounting for information that was used to work with TTN. What does it mean? This confirms the fact that an agreement on transportation was concluded between the parties, and, if necessary, the carrier has the opportunity to present this document to the police officers. The appropriate ATS form must accompany the cargo along the entire route. Its presence helps to regulate relations between all involved participants in the transaction, since the TTN is the primary document.

What should the document contain?

Basic information that the TTN should contain about the transported cargo:

• total weight;
• marking;
• name;
• exact time of receipt and shipment.

This document is mainly used to resolve various issues in the processtransportation or when making various claims.

How to specify details?

All specified details must be written in the appropriate order. Before the start of loading, the sender must put down in the header section the number of the document drawn up, the date it was filled out and the series, after which the necessary information is entered in the columns. As an example, consider the main list of data that Nova Poshta uses when compiling TTN. What is this data?

• The column "Customer" indicates the exact name of the company or individual who orders the transportation service.
• "Sender": indicates the company that ships the goods.
• "Recipient": The individual or company receiving the shipment.
• "Point of loading": the exact place (address) where goods are shipped for onward transportation.
• "Unloading point": the end point of the route.
• "Cargo information": code and name. The total quantity and price of the goods are not indicated here.
• "Vacation allowed": the name and signature of the person responsible for completing the delivery note and loading the goods.

According to the current legislation, a consignment is one or more items of cargo, the transportation of which is carried out in accordance with one commercial paper. In this regard, the TTN is a strict reporting document that must correspond to the total number of units of vehicles transporting one oranother party.

Fill after upload

After downloading, the following information is recorded:

The column "Car" indicates the make, exact number, as well as any other necessary information about the car on which the transportation is carried out

• "Auto company": the name of the company organizing the transportation.
• "Driver": all personal details of the driver.
• "Trailer": numbers that belong to a fixed trailer.
• "Cargo information": a complete list of accompanying documentation, type of container, the total number of seats occupied by each individual type of cargo, as well as a method for determining its weight.
• "Specified Cargo": the seal impression is determined.
• "Gross weight": the exact weight is indicated, as well as the stamp and signature of the person responsible for carrying out the weighing procedure.
• "Accepted by the driver": personal data of the driver, who confirms the information entered earlier on the invoice, securing everything with his own signature.
• "Loading": all the necessary data about the loading capacity and time, work code and other information.
• "Transportation Services": all additional services provided by the driver (including packaging, strapping and others).

The waybill will accompany the cargo throughout the entire route, and you should approach its design as responsibly asFilling out TTN is not as easy as it seems to many at first glance.

Features of document execution in the form of TORG-12

Despite the fact that many consider the issue of the need to print the consumer on the consignment note drawn up in the form of TORG-12, quite simple, in reality it is not. The recommendations of the current legislation state that the waybill must be signed by financially responsible persons who hand over and accept the goods, after which the document is certified by round seals of the recipient and supplier.

This form of TTN itself, in addition to the others, also includes the props "MP".

It is believed that it is not necessary to put a seal on TOPG-12 if the powers of the buyer's representative have not been fully confirmed. The power of attorney is already stamped with the company's seal, as this requirement is established by applicable law. Also, the power of attorney includes all the necessary details of the invoice, according to which the goods are received by the representative. In this regard, it can be applied to the issued invoice. Any tax sanctions in the absence of a seal on the invoice cannot be imposed.

To specify the exact details of the power of attorney in TORG-12, you need to fill in the appropriate lines. In particular, the authorized person must put a personal signature in the line “The cargo was accepted”, and if the product is accepted by the head of the company, he must sign already in two lines - indicated and “The cargo was received by the consignee”. Since the head of the company as the solethe executive body can accept the goods without the need to present a power of attorney, in the lines where the details of this document are indicated, you just need to leave dashes.

Sellers of goods should also take into account that if the buyer of certain products is an individual, then in this case, during transportation, in principle, it is not necessary to fill out the TORG-12 form, since in accordance with the Decree of the State Statistics Committee No. 132, the use of this form of invoice is used when registering the sale of any inventory items to third parties.

When and how is TORG-12 filled out?

If you are a buyer and decide to pick up the goods from the supplier's warehouse on your own transport, you do not need to draw up an agreement with the carrier and, accordingly, deal with the specifics of filling out the TTN.

If you are a supplier and are engaged in self-delivery of goods from your own warehouse using your own transport, then you will only need to arrange the shipment of goods in the form of a TORG-12 invoice, but you are not required to fill out other documents, including the number TTN. What is this TORG-12 and what are the main features of its compilation, it was discussed above.

It happens that the buyer, under the terms of the contract, must pay the supplier the total cost of delivery of the ordered products. There is currently no unified form of document used to reflect such services, therefore, a specialAct. In this regard, it is necessary to carefully understand the features of each individual case.

Filling out a bill of lading is by no means an impossible task. The main thing when filling out is to be careful, observe clarity and relative literacy. If this condition is met, there will be no problems using the document.