The implementation of commodity values \u200b\u200bis accompanied by a number of documents, one of these documents is a commodity invoice. it primary documentconfirming the fact of the transfer of ownership of goods from the seller to the buyer. Commodity invoice has a model form of TORG-12, it is possible to download this form at the end of the article.
It costs to note that the typical form is not mandatory, the organization can develop its form of a form, taking into account its features. The main thing is that it meets certain requirements, namely there must be the details of the shipper and supplier, the consignee and the buyer, including bank details
Also in the commodity invoice should be reflected all the necessary information about the product: name, number, price, total value, dedicated VAT (if an organization is its payer).
Despite the ability to independently develop its form of commodity invoice, the organization mainly use the type shape of TORG-12.
How to fill out a commodity invoice form?
Sample fill in a commodity invoice barg-12
"Cargoer" - the details of the organization shipping goods, it is necessary to specify the name, TIN / CAT, the address of loading goods, contact telephone and payment details.
The "consignee" - the details of the organization receiving the goods, indicate similar data, the address of the disposal of the goods.
"Supplier" and "Buyer" - seller and buyer details.
"Foundation" - a document, its number and date, on the basis of which a purchase and sale deal is committed (for example, a sale agreement).
If there is a transport invoice, then its number and date are indicated below.
The commodity invoice is assigned an individual number, the date of shipment of the goods is set.
Below in the table give all necessary information About the product: Name, his code on the seller's card file, unit of measurement and its code in opaque, type of packaging, quantity, weight of cargo, price excluding VAT, amount without VAT, a separate column highlighted the VAT rate and its value from the total amount, the total cost goods taking into account VAT.
At the end of the table, the total values \u200b\u200bof the quantity, mass, amounts without VAT, VAT, cost, taking into account VAT, are considered.
The document of the seller's responsible persons are put on the document: Head, chief Accountant, person caring goods. The document necessarily puts the organization of the organization.
Upon receipt of the consignee also makes the necessary marks on the document. If the goods receive a manager, then he signs the document and puts printing. If the goods receive a responsible person by proxy, the printing is not necessary, the number and date of attorney and the name of the person who is given a power of attorney is indicated.
Compiled a commodity invoice of minimum in two copies. One copy with the signature and the seal of the buyer remains from the seller, another buyer.
If the goods are delivered by a third-party organization, then to the trade invoice of TORG-12 must also be issued. If the seller himself delivers the delivery of goods on his either leased transport, then it is enough to execute the commodity invoice of Torg-12.
It is worth noting that in addition to the commodity invoice in the implementation of inventory and material values \u200b\u200balso need to be issued (if VAT is allocated) and, if the goods are not yet paid.
Download form and sample consolidating invoice (Form TORG-12)
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Video lesson "How in 1C Accounting to make a commodity invoice (TORG-12)"
Commodity overhead TORG-12 is the primary document used in the design of selling inventory values \u200b\u200bto the side. It discloses information about the name of the goods, its price, quantity, total value and amount of VAT. IN obligatory When making a commodity invoice, the details of the two sides are indicated, the printing of the organization and signatures of responsible persons.
Commodity invoice form is compiled in two copies. One copy remains at the transmitting side, and the second - in adopted commodity material values. The invoice is discharged simultaneously with the invoice, on the basis of which the buyer makes the parish of the TMT in accounting.
In album unified form Primary accounting documentation A sample shape of the Torg-12 "Commercial Outline" was installed. Therefore, the unified form of TORG-12 is a primary accounting document. Each fact economic operation must be confirmed by primary document with compulsory details. It is spelled out in the law on the boo. accounting of the Russian Federation.
Mandatory details of the commodity invoice:
- title of the document;
- date of preparation;
- the name of the organization that has compiled a document;
- the content of the most economic operation;
- units of measurement in monetary and natural indicators;
- name officialswho committed a business operation;
- signatures of responsible persons.
Commodity invoice bargain-12 is a unified, so it should be filled in accordance with the requirements. And at least in mandatory requirements, nothing is said about printing on the shape of the invoice, it must be put on the blank. Otherwise, problems may occur when checking by controlling authorities.
Incorrect registration of a commodity invoice does not provide grounds for writing in accounting of inventory and on the inclusion of tax accounting. The same refers to the buyer: the incorrectly executed form of TORG-12 does not give the right to post the TMC, as well as on the inclusion of the VAT amount in the tax credit.
Commodity Flow Rules:
The top field of the form discloses information about the enterprise that exercise the shipment of goods: its name, address, postal code, INN, current account, bik, correspondence and phone number.
Graphs "supplier" and "payer" are similar to the graphs "Cargo Proditor" and "consignee."
Filling the foundation field reflects information about the contract for the transaction: its number and date of compilation.
The consolidated table of the invoice must comply with the data specified in the invoice for this operation.
Filling table part TORG-12:
- The code of goods in Torg-12 is assigned by the organization independently. As a rule, it can be found in the price list of the enterprise. Some organizations this code indicate in accordance with a single Russian product classifier. Since this props of the invoice - optional, problems with it during checks does not occur.
- Units of measurement - when filling in the commodity invoice, it is better to fill in accordance with the unified Russian classifier of units of measurement.
- Type of packaging. This graph is filled abbreviated. Instead of "box" indicate "Shn." etc.
- The amount in one place is the amount of goods in the package.
- Number of places, pieces - the total number of packages.
- The mass is filled only if the product is weight. If the goods are without packaging, then in the gross mass column is affixed.
- Price per unit of products without VAT.
- The cost of goods without VAT.
- Count 13 shows the VAT rate, so it is necessary to put 18% there.
- Count 14 reflects the amount of VAT.
- The last column indicates the cost of goods with VAT.
- The "Total" field is the sum of all lines on the invoice page. If the document is not compiled on one sheet, each page is calculated separately, and on the last page, the total amount of the commodity invoice in the "total overhead" line is displayed.
If some fields of the tabular part of the document are not filled, then they are fiber. It is impossible to leave empty lines in the invoice.
After the section, the "Commodity invoice has an application on ..." in the commodity invoice indicate the number of sheets of applications to it in words. As an application can go inventory invoice.
After the words "and contain" indicate in words, the number of sequence numbers of column 1.
Inapplicifications in the form indicate:
- "Total places" - a total digit from the eighth column of the pivot table.
- "Massage of cargo (net, kg)" - a total digit from the tenth column of the pivot table.
- "The mass of cargo (gross, kg)" is a total digit from the ninth column of the pivot table.
- "Total released in the amount" - the final figure of the 15th column of the pivot table.
Form of the Commodity Covenant 2014 can be filled in paper and in in electronic format.
If an error was made at the time of drawing up the document, it is fixed as follows: In two copies, the wrong entry is crossed and is assigned by the signature of responsible persons of both organizations. Near the signature is the date of correction.
When accepting the goods on the invoice, a responsible person tastes with documents unloaded goods with the actual trade item. Puts signature into a bargain 12 on the letterhead and gives one instance to the supplier.
Law established rules There is no storage. The company develops them independently. As a rule, in the warehouse, the storekeeper constitutes a trade report and in the chronological sequence puts commercial overheads. The shelf life of commodity invoices is three years.
Delivery of purchased commodity and material values \u200b\u200bis issued with the help of the cargo-12. Prepares this document supplier. If acquired goods provided for VAT, the customer is additionally transmitted and the invoice.
For the supplier, this overhead is a document according to which the implementation of commodity and material values \u200b\u200bis made. For the customer, on the contrary, it is a confirmation of the purchase of TMC and the basis for their registration. A unified form of the invoice bargain 12, form download Excel is free of charge you can further in the article, it will come in handy in work.
Which form to use to fill
The formal formal and filling rules are governed by the decision of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. However, if the supplier has the need to adjust the current form, for example, in adding new details, rows and columns, then, in accordance with Part 4 of Art. 9 of Law No. 402-FZ dated December 6, 2011, it can add additions to a unified form or to use an independently developed blank. Below is the current commercial invoice bargain-12, the blank to download Excel can be in balance.
Delete details from a unified form is prohibited!
ORDER FILLING ORDER
The document is drawn up by the supplier in two copies - one instance for each side. If the shipment of goods is carried out with the help of the services of a transport company, then the third copy must be prepared.
From 01.07.2017, an electronic format was developed and approved: a bill bargain 12 online (Order of the FTS dated November 30, 2015 No. MMB-7-10 / [Email Protected]). Transfer is made by telecommunication channels of communication, which allows you to promptly provide primary documentation At the request of both the customer and the tax inspector. You can arrange a document online with specialized accounting services and resources.
In the commodity invoice of the bargain 12, the sample of which can be downloaded at the end of the article, it is necessary to fill the details reflected in Art. 9 402-FZ. We will tell how to arrange a bargain 12 (Download the Excel form we offered above) in accordance with the rules adopted in 2019.
Step 1. The first step in the fill must be assigned a sequence number and specify the date.
Step 2. Fill in the contact details of the supplier ("Seller") and the customer ("Buyer"). Then the "base" is made - the contract (Agreement), in accordance with which the delivery of TMTS is made. The header also needs to fill the code part - specify all the necessary codes from all-Russian classifiers.
Step 3. As soon as the props of the invoice are filled, the responsible person of the supplier processes the design of the calculated (tabular) part. Her high-quality and quantitative characteristics supplied commodity and material values \u200b\u200bstep by step by numbers Count:
- Serial number.
- Name of TMC.
- Encoding goods.
- Unit of measurement.
- The code of the measuring unit in opaque.
- Tara.
- The number of positions located in the package.
- Total packages.
- The weight of the TMC with packaging.
- Weight of goods without packaging.
- The price of one unit of products.
- The cost of purchased TMC without VAT.
- VAT rate installed for supplier.
- Tax size for each heading.
- The cost of purchased goods taking into account VAT.
Step 4. In the columns "Total" and "total on the invoice" there is a total cost of purchased products.
Step 5. Very an important point For the supplier is to fill the shipping time and obtaining TMC. They will be a confirmation that the delivery has passed without violation of the terms of the contract.
Step 6. Filling is completed. In order for the invoice to enter into force, it must be signed. From the Seller Seller, the head, chief accountant and an employee responsible for shipment of products. From the side of the customer, signs in the lines "The Cargo accepted" and "the cargo received" the material and conspicuous person of the customer organization. Signatures are certified by seals of enterprises. However, if the institutions officially work without press (federal law of 04/06/2015 No. 82), then the impression on the documentation can not be stailed.
In the case of returning the goods to the supplier, the buyer also fills the overhead of Torg-12. The rules for making a document remain unchanged.
How much to store the invoice
The storage period of the invoice is counted after the end of the reporting year. For all primary documents, it is five years (Art. 17 402-FZ). In the case of TORG-12, this rule must be observed only if the organization does not confirm the amount of the loss carried to the future with the help of the invoice. If confirmed, the invoice is better to store longer.
Frequent errors in filling and responsibility
The most common error is the lack of printing. Yes, in the list of mandatory details of 402-ФЗ, it does not include and in most cases it is not necessary to put it. But in the case of the TORG-12, printing is provided for the form itself, therefore must be present. If it is not, then the tax authorities may not consider VAT - this is a frequent cause of disagreements with the tax. The case when printing is not required - the consignee accepted the goods by proxy, certified by the seal of the organization. To avoid problems, attach power of attorney to the invoice and keep both documents.
The second problem is the lack of some kind of signature. Watch all sides in the invoice. If theft happens, it will be difficult to prove anything and find the guilty. In such a situation, criminal liability may also be a seller and to the consignee.
The process of issuing commodity and material values \u200b\u200band accounting of these operations is carried out using a commodity invoice. This is primary accounting document, the algorithm of the use of which is registered in Law No. 402-FZ "On Accounting."
This legal act, as well as the Federal Law No. 63 "On Electronic Signature" allow you to vary the format of the commodity invoice: it can be prepared and stored both in the paper variant and in electronic form.
In our today's material we will deal with how to make this document. And at the bottom of the page, the reader can download the consolidating invoice for free and sample of its fill.
Required data and features
The unified form of the commodity invoice of TORG-12 was approved in December 1998 by the State Statistics Committee of the Russian Federation. It is recommended for use upon MTC, third-party organizations. It contains lines and columns to make such data as details of the parties (supplier and payer; shipper and consignee, if different organizations with supplier and payer); Printing organizations and signatures of persons authorized to produce leave and receiving goods; Product Parameters: Price, Name, Number, total amount Cost, VAT size.
A document is drawn up in two copies - for both counterparties. They are used in the future to posture and write off the goods. Having downloaded the sample of the consolidation of 2018 for free, pay attention to the important nuance: the date of drawing up the document should coincide with the day of receipt of the goods. If necessary, you can enter new lines and columns, the law is permitted for cases when the sales process of ITC is associated with some special conditionsagreed by the parties of the transaction.
The line "Base" remains and in this case mandatory, the number and date of the contract with the buyer are made here, and in the case of the use of the carrier organization, also the room with the date of transport invoice, which is necessary to additionally write down for a cargo transportation.
How to make up the consignment overhead of 2018
In paper format
As a primary accounting document, the trade invoice of Torg-12 should be signed by the head of the company and the chief accountant or authorized persons. The list of the latter should be agreed with the chief and enrolled by the head. The right to sign this document The head of the company can convey a trusted person, but necessarily issues it with an order or power of attorney.
TORG-12 may contain up to 5 signatures:
From the seller, they can be from one to three. In the latter case, this is the signatures of the head, accountant and responsible for shipment. Either this feature performs one person accumulating information from the warehouse and from the accounting. Assigning such a "operator", these duties head recorded in a power of attorney or in the order, as an option - in job descriptions authorized person.
From the buyer, only one signature requires - in the line "The cargo received a consignee." This can be done by the head of the buyer organization (consignee) or a person authorized to conduct these operations. The right to sign this person responsible for the reception of goods is given on the basis of a power of attorney or by the Charter of the Organization.
After a sample of the consignment card of 2018 was downloaded for free, it may (not necessary) the signature in the Count "Cargo accepted". It puts a person authorized to actually take the goods and possessing material liability functions. Immediately it will be necessary to make a power of attorney for transportation of values. This can make someone from the representatives of the buyer's organization or the carrier, an employee of a third-party transport company.
But the head of the enterprise is entitled to accept the goods and without a power of attorney, by having signed in the line "The Cargo accepted" (then the rows indicating the details of the power of attorney will not be filled).
There is an option of acceptance of TMC, when the same face signs in the lines "Cargo accepted" and "Cargo received a consignee." But it should be a person who has both the right to sign the primary documents and the power of attorney for the TMC. In this case, the signature can be entered only in the "Cargo received" string, it is a priority according to regulatory documents.
Electronic
Electronic format, as we have already mentioned, permitted legislatively. The recommended version of the XML file TORG-12 was approved on 03/21/2012 by order of the Federal Tax Service of Russia No. MMB-7-6 / [Email Protected], taxpayers have the right to send it on the Internet and counterparties, and to the tax.
If you decide to download a commercial invoice form in Excel, then immediately make sure: in form it does not differ from the paper version. Yes, and fills in the same way. There is only one difference. The document is drawn up in this case in one instance consisting of two files. One is formed by the representative of the Seller, who sent him to the buyer, whose responsible person makes the second file.
Such invoices are assigned using electronic signature. In this case, the need for only two signatures is legally defined: on one of each of the participants of the transaction. This provision was recorded in the order of the Federal Tax Service of Russia of 21.03.2012 No. MMB-7-6 / [Email Protected]), and also confirmed by materials of a number of legal proceedings.
Full name and positions are indicated in the sections "Vacation allowed", "the vacation of the cargo produced", "Chief (Senior) Accountant", "The Cargo accepted" and "the cargo received a consignee." In the field "By proxy No." is made information on the parameters of the attorney of the authorized person.
Transportation and commercial overhead TORG-12
paper version
By downloading the Form of the Commodity Covenant of 2018 for free, responsible for its filling drawings the document and, checking the shipment, transmits the invoice to the driver together with other documents required in this case. The driver (forwarder), having delivered the cargo, transmits the overhead to the consignee.
The practice of cargo transportation has developed other options. The driver is not obliged to have a given document on the way, since he confirms the fact of delivery and transfer of cargo to the customer of the shipping invoice (TTN), where are listed in general form Positions of the goods transported. Therefore, in a number of official legal acts, this provision (about the necessity of the driver of TN) is fixed. For example, in:
- Federal law of 08.11.2007 N 259-FZ "Charter of road transport and urban ground electric transport";
- Decree of the Government of the Russian Federation of April 15, 2011 No. 272 \u200b\u200b"On approval of cargo transport rules by road" and a number of other documents.
Electronic document
The document can be directly sent to the consumer in electronic formvia the network. It is convenient when the transportation of the goods is carried out by the supplier itself. In the case when this is done through a carrier intermediary, the law provides for the obligation to fill the lines "by proxy No." and "Cargo adopted", which indicates the data on the freight forwarder (name, position) and information about the power of attorney for shipping.
By downloading the Form of the Commodity Outline of 2018 for free, in this case you can specify the number and date of the TTN in the corresponding graphs. Indeed, in the very ton, all this necessary information has already been made. The second option: the buyer himself fills the lines "by proxy No." and "Cargo accepted" when receiving an electronic overhead of the format of Torg-12 and, after acceptance of the cargo, it brings the invoice by its electronic signature.
Reception of goods and consignment post 2018
Paper
Everything is simple here: taking goods, the authorized person checks it with what is recorded in the documents transferred to him by the driver or the forwarder. The receiving party signs documents, which are then transmitted to the enterprise accounting.
Electronic
The procedure for the adoption and signing of the electronic invoice we have already described above. The main condition for a clear work with such an algorithm is the presence of a responsible person the ability to receive promptly process such documents. I.e, workplace It must be provided with the appropriate office equipment for receiving, signing, printing and sending files, respectively, you need a permanent Internet access.
Return of goods: how to make corrections to the document
In a paper option
What prescribes legislation in case of error detection? To correct the commodity invoice in both instances, erroneous records are drawn, loyal data and the date of the appearance of changes are made. They, in accordance with paragraph 5 of Art. 10 of the Law on Accounting, must be certified on both sides of the transaction. Do not thoroughly form a new document instead of this. Rules accounting This option of fixes for the paper version is not provided.
In the electronic version
If the sender of the cargo used an electronic sample of filling in the commodity invoice of Torg-12 and allowed some of the oversight, inaccuracy, then there is no strict correction rules. In paragraph 8 of PBU 1/98, it is said about this: "If on a concrete question in regulatory documents No accounting methods are not established, then when forming accounting Policy The organization of the appropriate method is carried out on the basis of the present and other accounting provisions. "
In practice, most often simply draws up another document, with accurate data. Unless other order not included in the statutory and other official documents of the organization. But do not forget to specify in the corrected version that it is part initial document. In a contract with a counterparty, it is necessary to provide similar linings, specify this error correction mechanism.
Another adjustment option is to draw up an act on the established discrepancy, where all the main details of the invoice are indicated. He is also coordinated with the other side of the transaction. Such a document will serve as a basis for the official claim to the Supplier, if controversial issues will not be able to solve peacefully, by agreement of the parties.
Storage and accounting of trade overhead TORG-12
Paper
How the paper data should be stored, the legislator does not prescribe. Each organization has the right to independently approve the storage mechanism and transfer of documents of this appointment. As a rule, a commodity report is drawn up in a warehouse, reflecting data on the sale of goods and their cost, and includes commodity invoices to it, for the convenience of control, in chronological order.
IP and those organizations that are used by USN, on the basis of such primary documents, expenditures and income management logs are conducted. If they are in electronic form, they must be printed at the end tax period. Store paper documents usually in archived rooms.
In electronic format
Foreign report and overlap decorated in electronic form are stored on a local computer or on the server's server. Edo Systems: Operators electronic document management - have the ability to transmit TORG-12 and in free form, and in the format recommended by the FTS.
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Packing list - Primary accounting documentused to design the transfer of ownership (by selling, vacation) to the goods or other material values \u200b\u200bfrom the seller to the buyer. The invoice indicates the name (view) of the goods, its price, quantity and total cost, as well as the amount of VAT. In addition, the consolidated invoice must contain details of the transmitting and receiving parties, their own signatures of authorized persons, printing an organization.
Commodity Blank Contained in the album of unified forms of primary accounting documentation called - torg-12 form. It is drawn up in two copies, one of which remains from the Supplier's organization and is the basis for the write-off of commodity values. The second copy of the commodity invoice is transmitted to the buyer (consignee) and can serve as the basis for posting these values \u200b\u200band deducts on VAT.
Commodity invoice, the form of which does not correspond to a unified form, can be taken to account by the buyer's organization. Article 252 of the Tax Code of the Russian Federation does not require to take only unified invoices as confirmation - it is important that the primary documents argue that the organization really suffered the costs and contained mandatory details. However, tax inspectors can discharge such a document by referring to paragraph 2 of Article 9 Federal Law dated November 21, 1996 No. 129-FZ "On Accounting". By the poet, if possible, it is necessary to insist that the goods suppliers discharged the unified form of the commodity invoice.
Registration of invoice Also, spores with fiscal bodies. The tax authorities require that all fields of the Tord-12 form are filled, and the form itself was bonded by the seal of the selling side. Otherwise, the buyer's right to reflect the cost of buying goods and receive deduction on VAT. Arbitrage practice Indicates that in cases where the missing information is reflected in other documents, and in powers in the form of M-2 or M-2A, there is an impression of printing of the trade organization, as a rule, the invoice-12 is recognized as valid. But it is better, of course, to reinstate and fill out the document as indicated sample consolidated invoice.
With the participation of the carrier's purchase and sale operations, experts recommend abandoning the form of Torg-12 and to write off the goods from shippers and gaining consignees to use another unified document - Commodity overhead. In this case, it is necessary to enter the "VAT" column, and in the Graphs "price" and "amount" indicate "including VAT".
Filling overhead It is better to start from the date. According to paragraph 4 of Art. 9 of the Accounting Law The Primary Document must be at the time of the operation, or immediately after its end. The tax authorities require that the date in the blank of the invoice coincides with the shipping date.
Legislation allows the introduction of insignificant changes in the form of unified forms of primary accounting documentation. Thus, when drawing up a commodity invoice, an expansion and narrowing of the graph and rows is allowed, the inclusion of additional lines (including free) and folding sheets for the convenience of placement and processing information.
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