Filling out TORG-12: rules for filling out a consignment note

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

Organizations are created for profit, for which they sell their goods or provide services. Also, in the course of their work, they incur certain costs, pay for services, buy various means for work, raw materials, materials and other necessary products. Individual entrepreneurs and legal entities must keep various forms of accounting, record profits and expenses. This entire process must be reflected in the documentation in the ways established by law. This article discusses the primary documents, the TORG-12 consignment note, the rules for filling out, the form and the form, its purpose and the requirements of the inspection inspections.

Documentation in the organization

In the process of activity, organizations perform various operations. All of them should be fixed for different purposes and users. Some documents can be drawn up in free form, some have an established unified model, certain requirements apply to others, but the company can develop the form used on its own. So, depending on the purpose of the documents and the information reflected in them,there are several types:

• Primary - contain information about the fact of the transaction, is issued at the time of its origin or immediately after it.
• Registers of accounting - contain general information about transactions that have occurred for a certain period of time.
• Reporting - they contain information about the results of activities on a certain date, final calculations for taxes, fees, profits, expenses and other points.

This article reveals the topic of primary documentation, namely, filling in TORG-12, filling rules and other reference information.

Primary documentation

Primary documentation is a confirmation of the fact of a business transaction - shipment and sale of goods, receipt and expenditure of funds, receipt of goods, provision of services. The procedure for creating a primary document also includes filling out TORG-12. Filling rules are described below in the article.

TORG-12 - waybill, the organization must issue it at the time of shipment of products to the buyer. If the organization is a VAT payer, in addition to the VAT, it must issue an invoice. If the sale of goods was accompanied by transportation or delivery, a bill of lading is also issued. An invoice for payment to the buyer can be added to the package of documents for shipment. Each individual sale of goods is accompanied by such a package of documents.

Who and whenused TORG-12

Any arrival and sale of goods must be accompanied by documentation. From this, the conclusion is that the TORG-12 form, according to the filling rules, is drawn up each time the goods are shipped. It must be issued by all, without exception, organizations involved in the sale of products. You can do without this form if the core activity of the company is the provision of services. In this case, an act of completed work is drawn up.

This invoice is also used in the process of acquiring valuables, being a supporting document for the purchase, allowing you to write off its amount as expenses in tax and accounting. The seller issues a document, the buyer receives the goods according to the issued invoice.

Unified form

Any trading organization must complete TORG-12. The filling rules are reflected in the legislation in the following sources: Decrees No. 132 of 12/25/98 and No. 20 of 03/24/99 of the State Statistics Committee of the Russian Federation, Law "On Accounting" No. 402-FZ.

Goskomstat has developed a unified document form containing all the necessary information about the product, the seller and the buyer. This form is quite consistent with the needs of many organizations in the Russian market, so in most cases it is used. Even in all 1C databases, by default, TORG-12 is filled in. Filling rules through accounting programs are always controlled by the system, which gives an error in case of incorrect data entry.

If necessary, the company can add to the main detailsunified form has its own fields. In this regard, the requirements of the legislation are simple - the main thing is that the rules for filling out TORG-12 in the required details are observed.

Document details

The rules for filling out TORG-12 require the organization to accurately and completely fill in all important information about the transaction. To do this, the TN has special fields for entering this information. The document contains the following details that must be specified according to the rules for filling out the TORG-12 invoice:

• information about the company sending the goods (name, contact methods, bank details, address, TIN);
• structural division of the company that implements;
• number and date of the document;
• information about the item being sold (quantity, unit price, VAT amount, item total, units of measurement, packaging, total amount for all items, total VAT amount for all items);
• information about the recipient of the goods (name, actual and legal address, TIN, bank details, communication methods);
• signatures of the head, chief accountant and responsible person on the part of the consignor;
• signatures of the person responsible for receiving the cargo and the manager, or the person to whom the power of attorney is issued, allowing you to sign the primary documentation.

Depending on certain factors, the law may require additional information. It depends on the financing of the company-buyer and its line of business.

Consignment note TORG-12: rules and sample filling

If the implementation is accompanied by additional documents, you must specify them, namely the name, number and date. These can be specifications, quality certificates, various permits and examination results.

In the "Reason of the document" field, enter the date and number of the contract under which the seller is operating with this buyer.

According to the rules for filling out TORG-12, the consignee and the consignor must receive one full copy of the document. In some cases, a package of documents may be printed in three or more copies. For example, if the organization is budgetary and uses the funds of the municipality.

Universal Transfer Document

Since the beginning of 2013, such a thing as a universal transfer document (abbreviated as UPD) has appeared in Russian office work. It is relevant for organizations that are payers of value added tax, as it simultaneously combines a consignment note, an invoice, a consignment note, an act of acceptance and transfer, an act of performance of work and services. Filling out the UPD is not much different from filling out the unified form TORG-12. The columns of the consignment note, which are required to be filled in, are also present in the UPD. Also, this form reflects information about the tax and has the function of an invoice.

The use of the UPD form should befixed in the accounting policy of the organization and signed by the director. It is not necessary to notify contractors about the use of this form, but many organizations still prefer to draw up an appendix or an additional agreement to the supply agreement with partners.

Electronic document management

With the development of the Internet, it became possible to use electronic document management. With this approach to work, the organization saves time and money. There is no need to use paper media, no need to print huge stacks of papers for all sales, only one person signs the documents. To implement electronic document management, it is enough to establish access to the Internet and receive an electronic signature certificate. An appropriate power of attorney must be issued for the person who will be involved in the preparation of electronic primary documentation.