Unified form T-1
The current legislation of the Russian Federation provides for a number ofdocuments intended for the movement of materials, goods, negotiable and non-current assets from the supplier to the buyer. They are applied depending on the method of delivery, the terms of the contract and the features of the form of accounting used by contractors. An obligatory condition for the effectiveness of the entire process is the availability of correctly completed unified documents.
For the purposes of accounting, warehouse, and most importantly -tax accounting for the transfer of goods and materials by business entities is used a waybill (form T 1). This primary document is used for the delivery of products (goods, materials, etc.) by road. Legislatively unified form T 1 is fixed by the Decree of the Government of the Russian Federation No. 272 of 15.04.2011. Until now, the TTN in the form of TORG-12 has not been canceled, so at the moment the documents are applied in parallel, which causes a lot of disputes and litigation between the tax authorities and the enterprises that conduct the relevant activities. On the basis of a sufficiently large judicial practice, we can draw the following conclusion: the form T1 applied from 2011 is a confirmation for the buyer of the received VAT amount to be reimbursed. If the organization is exempt from this type of tax, then for TORG-12 it is possible to apply TORG-12 for tax and accounting. It is not a confirmation of the delivery services provided by the transport company. The choice of the applied form remains for the business entity and its counterpart, and it is important to take into account the interests of both parties.
TTN is currently the onlyprimary accounting document, which confirms the fact of shipment of goods from the shipper enterprise and receipt of this goods by the consignee. Form T1 also serves for processing transportation expenses for the company that provides this type of service. Moving of cargo by road transport can be made by the supplier, or the buyer independently takes out the got values, or delivery occurs at intermediary of the transport organization. All transport options are provided with the necessary supporting document, which uses the unified form T1. The delivery of the goods can be made directly to the buyer by a truck or passenger car, if the customer is far from the buyer, a railway, waterway or other mode of transport is used, while for moving from the warehouse to the place destination vehicle is applied. If several cars are used, a package of shipping documents is available for each shipment, as well as for several flights.
A consignment note (Form 1) consists offrom two parts (sections). The first contains information on material values that are to be delivered to the buyer. This section is called the "Consignment Note" and serves to reflect information about the cargo, information about the consignor and the consignee. The second part is the transport section, contains the information necessary for settlements with the transport company that provides the delivery services. If one of the parties to the contractual relationship has its own vehicle fleet and carries out transportation on its own, the second section of the TTN serves to confirm the amount of shipping costs. Both sections of the document are filled in 4 copies. The first document is transferred to the supplier of goods and materials, the second goes along with the cargo to the buyer, the third and fourth remain with the transport company after the consignee notes about the delivery of the goods. On the basis of the TTN signed by the buyer and the way-list, the driver is charged. The fourth copy of the TTN with the notes on the delivery of the goods and the time of their receipt is sent to the organization that pays for transportation services.
Filling in a waybill
The commodity waybill (form 1 T) is filled inshipper organization. The document must be assigned a number and the date of its completion is indicated. In the appropriate boxes, the consignor, the consignee, their actual location, the telephone number of the contact person are entered. In the line "Payer" is written the name of the enterprise, which will pay for the goods. In the table section of the document the goods, units of its measurement, weight of the packed production, quantity, price, number of places, total cost are indicated. The commodity section is certified by the signatures of the head, the person carrying out the shipment (storekeeper), the accountant for whom the corresponding order was issued. Form T 1 is checked for consistency of all data and is transmitted to the driver.
The delivery note (Form T 1) is filled in by the supplier organization after the arrival of the machine in the following positions:
- the name of the transport enterprise;
- the number of the way-sheet drawn on the machine, which delivers the goods to the buyer, and his date;
- information on motor transport (brand, state number);
- surname and initials of the driver responsible for the transportation process;
- the name of the documents accompanying the goods (certificates, invoices, for further transportation by other modes of transport - invoices, quality certificates, if necessary, etc.);
- types of packaging used to package the goods, or put a mark b / t, the number of seats, the weight of one unit of goods in the package and the total weight of the goods.
In the columns, the completion of which is not necessary forof this type of cargo, a dash is placed. All information is confirmed by the signature of the storekeeper (material responsible person) who shipped the goods, and the seal of the supplier's organization. The cargo is taken under its responsibility by the driver or freight forwarder of the transport company, who must sign his accepted amount. If the car body is sealed in order to prevent theft, then the document should be placed seal impression.
Delivery of goods to the buyer
After the car arrives atpurchasing organization and reconciliation of all initial data (the availability of a full package of documents, the integrity of the seal), goods are unloaded, in the process of which reconciliation with data reflected in the documents of the supplier. In accordance with the actual and prescribed availability of the goods, the buyer (the materially responsible person) signs the document and certifies with the seal of the organization. The transport section specifies the date and time of arrival of the goods at the buyer's address. This is especially important when transporting perishable goods. If there are claims from the side of the receiver to the qualitative characteristics of the goods, the seller, on the basis of the specified delivery time, can shift responsibility to the organization that carried out the transportation. Two copies of the completed, certified by the appropriate seals and signatures of the TTN are transferred to the driver of the transport organization, one package of documents remains with the buyer as the basis for registration of accepted goods and tax purposes.
In the transport company, the commodity-transportThe invoice (Form T 1) is filled in for calculating the cost of the rendered services for the delivery of goods and the calculation of wages for the driver and freight forwarder (if the driver does not perform the duties of escorting the cargo and processing the documents). The section includes the route number, the cargo class, the total operating time (including loading and unloading hours), the type of transportation, etc. The address of the organization that, according to the terms of the contract with the transport company, will settle for delivery services, documents for payment are sent (invoice, invoice or act of work performed) and a copy of the TTN.
Reflection in accounting
For a supplier of goods and materials, a commodity invoicein the form of T1 serves as the basis for the delivery of finished products to the buyer from the warehouse of the company D 62.76, K 41, 43, 45. The buyer organization on the basis of the received documents makes the following accounting correspondence of accounts: D 10, 19, K 60, 76. Transport services conducted on the registers after the payer receives the documents, depending on the accounting policy, the amount of costs increases the corresponding positions: D 29, 20, 23, 25, 44 K 76, 60.