The demand invoice in form M-11 is used to carry out accounting work related to the movement of material assets between the internal facilities of the company, its structural departments or responsible persons.

This form is used in situations where the organization does not have established limits on the issuance of products from warehouse premises.

What kind of document is this

The invoice requirement is used when registering processes for transferring remaining materials, products and other production objects to warehouse premises when they were not transferred upon request. In addition, it is necessary when registering the receipt of waste and defective products at the warehouse.

Drawing up a document may also be necessary in these cases:

• Receipt of finished products to the company's warehouses.
• Return of inventory items to the warehouse premises of the enterprise.
• Transfer of inventory equipment from warehouses.
• Transfer of goods and materials from warehouses for repair and restoration activities.
• Use of inventory items that were obtained during the liquidation of production facilities.

The standard industry form number M-11 was approved by decision of the Federal State Statistics Service of the Russian Federation dated October 30, 1997 N-71a.

To learn how to prepare this paper in the 1C program, see the following video:

Who draws up and signs the document

The invoice document is made up of in duplicate. One of them is provided for a warehouse, from the area of ​​which inventory items need to be written off. The second copy must be delivered to the warehouse, which is preparing to accept goods and materials for their further use.

An invoice is drawn up by the person responsible in the company’s structural unit for material assets. He prepares both copies.

The documents are signed twice: by the person who received the goods and materials, and by the person who released them. At the same time, it is important that the signatures are strictly in the field intended for this, otherwise such paper will be considered invalid, since it was not made according to the standard.

After the documents have been drawn up and signed, and commodity transactions have been completed, the invoices are submitted to the company's accounting department for further accounting.

Rules and filling process

Both copies are filled out by the person who is responsible for inventory items. They are signed by the parties who accepted and released the goods. The first document with the signature of the receiving party is sent to the responsible person, and the second with the signature of the releasing party remains at the receiving warehouse.

A correctly executed document provides the accounting department with the opportunity to carry out the required activities for posting inventory items.

Instructions for correct registration of the invoice:

• Organization: company name and OKPO.
• Date: day, month, year at the time of document preparation.
• Operation type code: used if the company has its own transaction codification system.
• Sender: name of the structural department that issues the goods and materials. It is also necessary to indicate the type of activity that it carries out.
• Recipient: Same information as above regarding the recipient.
• Account: account number that receives the value.
• Through whom: last name, first name, patronymic of the person responsible for the transfer of valuables.
• Requested: similar information about the person who requested the issuance of valuables.
• Authorized: similar information about the person who authorized the transfer of inventory items.

In addition, a table is filled out, which contains 11 points.

• 1, 2 – information about the account to the balance of which the value of the valuables is transferred.
• 3, 4 – name of goods and their nomenclature number designation.
• 5, 6 – unit of measurement: product name and OKI code.
• 7, 8 – number of requested and issued inventory items.
• 9 – cost of one unit of production.
• 10 – cost excluding VAT.
• 11 – serial number according to the internal card index.

The movement of material assets within an organization are operations that need to be reflected in accounting. To document them, you must use a special primary form - the requirement is invoice form M11, you can download the form and a sample for filling out 2019 in the article.

First, let's figure out what the invoice requirement is for? This is the primary document used to reflect operations on the movement of assets within one business entity. For example, the requirement for invoice form M-11 is filled out for what and when:

• when changing the financially responsible person in one structural unit;
• when transferring materials from warehouse to production;
• when shipping goods from a warehouse for the institution’s own needs.

Unified or arbitrary form?

The current law “On Accounting” establishes that the use of old unified types of primary and accounting documentation is not necessary. Therefore, organizations are given a choice: to independently develop a convenient version of the invoice, or to use a unified form.

Let us remind you that when using your own developed documents, it is necessary to ensure that all the necessary details are present in “your” form (Article 9 of Law No. 402-FZ). Approve the invoice in the accounting policy, or in a separate order of the manager.

If the organization decides to use unified documents, then to reflect such transactions, use the M-11 requirement-invoice form, download the form:

The document was approved by Decree of the State Statistics Committee of October 30, 1997 No. 71a (OKUD 0315006). But public sector institutions must use other unified documentation, OKUD 0504204. Download the requirement for invoice form M-11 for public sector employees:

Compilation rules

Let's look at how to correctly fill out the M-11 invoice requirement, the form of which you were able to download earlier. We provide current sample forms for non-profit organizations and budgetary institutions.

Important! The request form for the release of materials M-11 is used exclusively for internal operations! It is unacceptable to draw up this document when shipping goods to suppliers and third parties.

The completed demand form-invoice form M-11 should be printed in three copies at once:

1. For the sender.
2. For the recipient.
3. For storage in a warehouse or accounting department.

Who signs the M-11 bill of lading? The document must be signed by both the sender and the recipient. Also, depending on the form of the primary report, the signatures of the warehouse manager and special notes from the accounting department may be required. In addition to the signature, you must indicate the full names of the employees and their positions.

Filling procedure and important details

When filling out the requirement-invoice M-11 (you can download a sample of filling out the form at the end of the article), be sure to provide the following details:

1. Date of creation or completion of economic activity.
2. Full name of the structural unit of the sender and recipient.
3. Information about officials (full name, position) who are the recipient and sender of goods and materials.
4. Data on inventory items (name, quantity, unit of measurement, nomenclature number).
5. Appropriate code when using the organization's coding system.

The accounting employee, after checking the primary account, is obliged to register the corresponding accounts, as well as indicate the cost indicators for the transferred goods and materials. For example, indicate the unit cost of the product and its total cost.

Completed samples

Request-invoice form M-11, an example of filling out for an NPO will look like this.

The activity of an enterprise involves the movement of raw materials, materials, finished products between its structural divisions: warehouse (storeroom), production workshops, etc. To reflect these movements, the financially responsible persons of the company prepare a special primary document - a demand invoice - form M-11: form , proposed by Goskomstat, or a sample developed by the management of the organization.

For what purposes is M-11 used?

A demand invoice is a document reflecting the movement of goods and materials between the structural divisions of the company and its individual employees. M-11 is filled out by a warehouse representative when he releases products to a person who has requested a certain quantity of them to be sent to production or for sale.

Practice shows that the M-11 form is filled out in the following situations:

• products necessary for the current activities of the organization are issued from the warehouse (pantry);
• Unused or defective products are returned to the warehouse;
• the balances formed after the liquidation of the operating system are included;
• employees of the company are given special equipment, etc.

According to the principle of operation, the demand invoice is similar to the limit-fence card. The difference is that in the first case the possibility of issuing inventory items is limited, in the second – not.

Important! The standard form M-11 is prepared every time inventory items are moved between financially responsible employees. It indicates all products transferred at one time.

Form M-11.

How to properly prepare a document

The current legislation leaves commercial structures the right to choose: use the standard version of the invoice requirement proposed by Goskomstat, or develop their own sample that meets the legal requirements for the “primary” one. The decision made is fixed in the accounting policy of the enterprise.

If a company prefers to use a standard sample for filling out form M-11 (request-invoice), it finds it on the websites of legal information systems and prepares it in one of the following ways:

• manually;
• in the 1C program;
• in text editors, Excel, etc.

The document consists of two parts: a “header” and a table, which contains complete information about the products released from the warehouse. The information is distributed over two pages, printed on both sides of one A4 sheet.

To download the M-11 form (request-invoice), just go to information system websites and find the option offered by Goskomstat. The header of the document states:

• No. according to the internal numbering system for invoice requirements, date of completion.
• Name of the organization.
• Names of the company's divisions, from where and where the values ​​are sent. For example, “Warehouse” and “Production workshop”.
• Accounts for which the operation will be reflected in 1C.
• Purpose of use of sold products: production, sale, repair, etc.
• A unit of measurement for the quantity of inventory items issued from the warehouse.
• Full name and position of financially responsible employees participating in the operation: who requested the goods and materials, who gave permission to issue, who released.

A current example of filling out a demand invoice (form M-11) demonstrates that after the “header” there is a tabular part that includes the following information:

• accounting accounts to reflect the transaction;
• name of products sold;
• their quantity (with a separate indication of the units of measurement used);
• unit price;
• cost excluding tax;
• No. in the warehouse file.

According to the current procedure, the document is filled out by the person at whose disposal the issued inventory items are located. The employee takes as a basis the sample for filling out Form M-11, approved by the company, and enters data on a specific transaction. The paper is prepared in two copies, both of which are handed over to the specialist receiving the product.

He checks the correctness of filling out the invoice request, paying special attention to the names of products, quantities in the “Requested” and “Issued” fields. If everything is correct, he endorses both copies and sends one to the warehouse.

In the future, a sample of filling out a standard interindustry form M-11, modified for a specific operation, serves as the basis for writing off inventory items from the warehouse and capitalizing them in the division of the company where they arrived. Next, you can download the form M-11: requirement-invoice.

Request-invoice (form M-11): example of filling

If a demand invoice is used to document the consumption of materials, this primary document will be the basis for reflecting the write-off of materials to the production cost accounts (20 “Main production”, 25 “General production expenses”, 26 “General expenses”, etc.), as well as to the account for accounting expenses for sales (account 44 of the same name according to the Chart of Accounts) (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Form M-11: download form

You can download the demand invoice form in Word format from the link below.

Form M-11 “Demand-invoice”: form

Standard intersectoral form M-11: sample filling

Form No. M-11 is usually drawn up in 2 copies by the materially responsible person of the structural unit handing over material assets. For such a division, the demand invoice will be the basis for writing off valuables, and for the receiving warehouse - the basis for their receipt. Form No. M-11 is signed by the MOL of the deliverer and the recipient, and then transferred to the accounting department to record the movement of materials.

Let us present for form M-11 “Request invoice” for the case when such a form is used in a trade organization to account for the write-off of office supplies.

The use of form M-11 or a demand invoice occurs when inventory is transferred within an enterprise from one department to another, most often when production waste, defective products or leftover unspent materials are delivered to a warehouse. This document is also used when goods and materials are transferred from one financially responsible person to another, thus determining who, at one time or another in the company’s activities, is responsible for their safety.

The preparation of the invoice request is carried out by a person whose powers include control over the movement of inventory items in the organization.

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Basic rules for filling out the demand invoice

To date, there is no unified single sample of a demand invoice, and in principle, enterprises and organizations can develop such a document independently. However, many still prefer to use the previously approved and mandatory M-11 form.

Since the demand invoice is used within the company, it can include several different items and names of goods and materials, except in cases where special restrictions are imposed on the consumption of some inventory items in the form of limits. All products covered by this document must be indicated in it with details:

• Name,
• quantity,
• cost, etc.

Filling in pencil, as well as errors, blots, and other corrections are not allowed, so if such an incident does occur, it is better to draw up a new document.

The form can be filled out either manually or on a computer, but in any case it must contain “live” signatures of the one who released the goods and the one who accepted it. There is no need to certify the demand invoice with a seal, since it relates to the internal documentation of the enterprise, but the document is drawn up in two copies, one of which is transferred to the organization’s warehouse and subsequently serves as the basis for receipt, and the second remains with the sender of the inventory and material assets and is the basis for their write-off.

The demand invoice belongs to the category of primary documentation and, like any other similar papers, must be stored for at least five years.

Instructions for filling out the demand invoice in form M-11

Part one

In the first section of the document you first need to enter invoice number in accordance with the internal document flow of the enterprise, then a little lower it is indicated name of company and her OKPO code(All-Russian Classifier of Enterprises and Organizations) - contained in the constituent documents.

After this, a table is filled in, in which

• date of document preparation,
• transaction type code (if such coding is used),
• information about the sender and recipient (name of the structural unit, for example, the main workshop or warehouse, as well as the type of its activity, for example: production or storage).

Then the data of the subaccount and the analytical accounting code of the sender (if any), as well as the accounting unit of product output (kilograms, cubes, pieces, etc.) are entered.

Below you must indicate through whom the movement of inventory items directly passes: his position, last name, first name, patronymic (the latter can be entered in the form of initials). Also, in a similar way, information is entered about the employee who directly demanded the transfer of products and the one who gave permission for this.

Filling out the second table of form M-11

In the second table of the document, data about the subaccount and the analytical accounting code of the recipient are first entered (may coincide with the previous data). Then the name of material assets and their nomenclature number (if such numbering is used), as well as everything related to units of measurement, their code according to EKEI (stands for Unified Classifier of Units of Measurement) and name (pieces, meters, cubes, etc.) are indicated. .

After this, the quantity of materials requested and issued is entered. The data in these cells may sometimes be inconsistent (due to product shortages, for example), so it is always important to check that the quantity of goods or materials issued does not exceed the quantity requested.

The following columns relate to the price: first, the full cost of goods and materials is indicated, then the amount excluding VAT. Lastly, the number of the product registration card according to the warehouse card is entered into the table.

The document is certified by the employee who issued the goods, as well as by those who accepted them, but only after checking the transferred inventory items for quantity, quality, and other parameters. Signatures must be affixed with a transcript and indicating the positions of the responsible persons.